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401(k) Hardship Withdrawals - Made Easier by the 2018 Budget Act

Hardship withdrawals from 401(k) and 403(b) plans will be soon become less restrictive under the provisions of the recently-passed Bipartisan Budget Act ... read more >

Hardship Availability Due to Modification of Deduction for Personal Casualty Losses Under the Tax Cuts and Jobs Act

In general, the Internal Revenue Service’s hardship distribution regulations provide that a hardship distribution may only be made on account of ... read more >

New Safe Harbors for Validating Rollover Contributions


By Susan Paulauskas

On April 21, 2014, the Internal Revenue Service (IRS) issued Revenue Ruling 2014-9, which considers two simplified safe harbor processes to help a retirement ... read more >