IRS Notice 2020-52 Makes Midyear Change To Safe Harbor Plans
On June 29, the IRS issued Notice 2020-52, offering welcome relief for plan sponsors that find themselves in a difficult financial situation as a result
SECURE Act: Lifetime Income Options (Sections 109, 203 and 204)
Employer-based retirement systems have moved away from traditional pension plans that provide a lifetime stream of annual or monthly payments, which has
SECURE Act: Modification of Required Minimum Distribution Rules for Designated Beneficiaries (Section 401)
Based on the new provisions of the SECURE Act, there are now much more restrictive rules surrounding a required minimum distribution (RMD) to designated
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