This session will focus on the tax compliance and auditing aspects related to participant loans and plan distributions including technical updates and programs related to missing participants. Plan loans, regular distributions, minimum distributions and hardship distributions will be discussed. We will also assess the implications for identified compliance and operational errors and actions to consider.
- Apply the related tax code and legislation to retirement plan distributions and plan loans.
- Determine the appropriate course of action related to operational errors involving distributions.
Managing Director, National Practice Leader,
Alvarez & Marsal Tax and, LLC