The Internal Revenue Service (IRS) has issued Notice 2021-31 which provides guidance for multiemployer plans and plan administrators regarding the new credit available to them for providing continuation health coverage to certain individuals under COBRA. We summarized the COBRA changes under American […]
In September 2019, the Internal Revenue Service (IRS) and Department of Treasury issued final regulations easing restrictions on hardship distributions from defined contribution retirement plans. While there were a number of important changes in the regulations, this blog focuses on changes regarding […]