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The Tax Cuts and Jobs Act of 2017 (“2017 Tax Act”) includes a provision that changed the rollover rules for certain plan loan offset distributions and that may not be well known to retirement plan sponsors and participants. Money purchase, profit sharing, 401(k) and 403(b) plans may make loans available to plan participants.  If a participant with an outstanding loan terminates employment and fails to repay the loan in accordance with its terms (including repayment… Continue Reading