The IRS has issued guidance in Q & A form to plan sponsors regarding the special suspension of the 2009 required minimum distributions including sample amendment language.
Document Excerpt
This notice provides guidance relating to the waiver of 2009 required minimum distributions, described in § 401(a)(9) of the Internal Revenue Code (“Code”), from certain plans under the Worker, Retiree, and Employer Recovery Act of 2008 (“WRERA”), P.L. 110-458.
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