Are You Keeping the Right Documentation for 401(k) Hardship Distributions?

401(k) plans may allow an employee to receive a distribution of elective contributions (employee deferrals) on account of a hardship. The regulations provide that a distribution is made on account of hardship only if the distribution is made on...
By: Bradley Arant Boult Cummings LLP

Bradley Arant Boult Cummings LLP