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Comment Letters

Comment Letters Archive

On February 4, 2019, the American Retirement Association filed a comment with Ms. Hilary Duke , Assistant General Counsel for Regulatory Affairs at the Pension Benefit Guaranty Corporation, providing comments to the PBGC on the proposed form and instructions for PBGC determinations as to whether or not a pension plan is covered by the PBGC. [Letter]

On January 14, 2019, the American Retirement Association filed a comment letter with the Internal Revenue Service with regard to proposed regulations pertaining to hardship distributions from section 401(k) plans. The proposed regulations reflect changes to the law made by the 2017 tax reform bill known as the Tax Cuts and Jobs Act and the Bipartisan Budget Act of 2018.  [Letter]