Highlights:

• 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