On June 29, 2020, the Internal Revenue Service (the “IRS”) issued Notice 2020-52 that provides temporarily relief to plan sponsors that amend their safe harbor Section 401(k) or 401(m) plans (“Safe Harbor Plans”) mid-year to reduce or suspend employer safe harbor...
The H.R. 1 tax act impacts the rules governing qualified retirement plans and fringe benefit plans. The new loan offset rules and the income inclusion and deduction rules for certain fringe benefits were both impacted. DrinkerBiddle’s recent Plan Sponsor Update (The...
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