IRS scrutinizing 401(k) plan loan administration
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Description
Abstract: Although its enforcement priorities are subject to change, the IRS gives plan sponsors a heads up about its intention to focus on areas it considers particularly prone to ERISA noncompliance. One such declared “strategic priority” for 2021 is the administration of plan loans. This article looks at what this may mean for plan sponsors, and a brief sidebar covers IRS self-correction programs.
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