January 2020 www.ipbtax.com


  • Setting Every Community Up for Retirement Enhancement (SECURE): Highlights of the new legislation
  • Hardship Distribution Rules: Rules take full effect in 2020 – Explanation of operational changes and the need for plan amendments
  • Electronic Delivery of Retirement Plan Disclosures: New proposed DOL regulations pave the way for expanded electronic delivery of required retirement plan disclosures
  • Proposed Code Section 162(m) Regulations: Highlights of the proposed regulations which published in the Federal Register in December 2019
  • Missing Participants & Uncashed Checks: Employers have legal obligations with respect to uncashed checks

January 2020/Winter Edition


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