安全2.法案-第312条. Employer May Rely On Employee Certifying That Deemed Hardship Distribution Conditions Are Met
Applicable Treasury regulations provide that hardship distributions from 401(k) and 403(b) plans may be made on account of an immediate and heavy financial need or an unforeseeable emergency, 如果限于满足经济需要所需的金额.
这些需求是根据事实和情况来评估的, but following are specific safe harbor events that are deemed to be on account of a hardship:
- Medical care expenses for the employee, the employee’s spouse, 受养人或受益人.
- Costs directly related to the purchase of an employee’s principal residence (excluding mortgage payments).
- 学费, related educational fees and room and board expenses for the next 12 months of postsecondary education for the employee or the employee’s spouse, 孩子们, 受养人或受益人.
- Payments necessary to prevent the eviction of the employee from the employee’s principal residence or foreclosure on the mortgage on that residence.
- Funeral expenses for the employee, the employee’s spouse, 孩子们, dependents, or beneficiary.
- Certain expenses to repair damage to the employee’s principal residence.
Employees must provide a written representation that they have insufficient cash or liquid assets reasonably available to satisfy the need. 在一般情况下, the employee must submit records documenting the safe harbor event constituting a hardship.
《bet9游戏平台》第312条.2 .采取安全措施.0) allows a plan administrator to rely on an employee’s self-certification that they have had a safe harbor event that constitutes a deemed hardship for purposes of taking a hardship withdrawal from a 401(k) plan or a 403(b) plan.
The administrator can also rely on the employee’s certification that the distribution is not in excess of the amount required to satisfy the financial need and that the employee has no alternative means reasonably available to satisfy the financial need.
A similar rule applies for purposes of unforeseeable emergency distributions from governmental Section 457(b) plans.
This provision is effective for plan years beginning after December 29, 2022.
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关于安全2.0
安全2.该法案于12月11日由拜登总统签署成为法律. 在2022年，作为1美元的一部分.7万亿美元的综合支出法案.
This massive piece of legislation builds on the foundation that was laid by the 2019 Setting Every Community Up for Retirement Enhancement (SECURE) Act to further improve upon the success of the private employer-based retirement system by making it easier for businesses to offer retirement plans and for individuals to save for retirement.
安全2的全文.0, 包括影响养老金和现金结余计划的条款, 可以在第二页找到吗,046-2,公共汽车第404页 《2023年综合拨款法案.
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