Hardship Distribution Changes – Tax Reform May Have Unintended Consequences
When tax reform proposals were floating around in the fall of 2017, several early proposals to the Tax Cuts and Jobs Act (the “Act”) included changes to the hardship distribution rules for qualified retirement plans. However, the final version of the Act did not make any direct changes to hardship distributions. Nevertheless, the Act, perhaps […]
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2 min read
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Tagged: casualty loss, hardship, hardship distributions, Internal Revenue Code, IRS, tax reform
KP
Kerry E. Parker
Former Associate