COVID-19 and the CARES Act – Partial Termination Relief for Retirement Plans

Many employers have had to terminate or furlough employees in 2020 due to COVID-19.   Under IRS rules, a partial termination of a retirement or 401(k) plan may occur when there is a significant reduction (generally more than 20%) in plan participation due to employer-initiated terminations or layoffs during the…...
By: Vandeventer Black LLP

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