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Richard Hochman

Based on the IRS newsletter article in April 2015 and with the release in late February 2017 of hardship documentation guidance, we were not surprised by the IRS’ recent release of guidance on participant loans. However, we were surprised by the issue the guidance actually addressed. The IRS issued... READ MORE
Pre-approved plans (that is, prototype and volume submitter plans) have become the primary documents used by practitioners for the establishment of qualified retirement plans. The IRS encourages the use of pre-approved plans and has therefore increased the flexibility of these plans; plan document... READ MORE