Retirement Plan Issues for Plan Sponsors to Consider for COVID-19 | Practical Law
An Article providing plan sponsors of qualified retirement plans with issues to consider in light of COVID-19. This Article focuses on several issues including fiduciary duties, suspending employer contributions, defined benefit plan in-service distributions and normal retirement age, defined benefit plan funding, service crediting, partial plan termination, 401(k) plan distributions, 401(k) plan loans, and required minimum distributions.