Hardship Distributions of Elective Contributions, Qualified Matching Contributions, Qualified Nonelective Contributions, and Earnings
other · IRS · Rule · Published 2019-09-23 · Effective 2019-09-23 · 84 FR 49651
Document
Document number
2019-20511
Federal Register citation
84 FR 49651
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2019-09-23
Effective date
2019-09-23
Treasury docket
TD 9875
Abstract
This document contains final regulations that amend the rules relating to hardship distributions from section 401(k) plans. The final regulations reflect statutory changes affecting section 401(k) plans, including changes made by the Bipartisan Budget Act of 2018. The regulations affect participants in, beneficiaries of, employers maintaining, and administrators of plans that include cash or deferred arrangements or provide for employee or matching contributions.