The IRS has issued its 2019 list of required amendments for qualified retirement plans. The 2019 Required Amendments (RA) list for individually designed retirement plans identifies changes in qualification requirements that became effective in 2019 that may require a retirement plan to be amended to remain qualified. Among other required amendments for 2019, plans that provide for a suspension of an employee’s elective deferrals or employee contributions as a condition for obtaining a hardship distribution of elective deferrals must be amended to eliminate the suspension for hardship distributions made on or after Jan. 1, 2020. Read Notice 2019-64 here: Visit our website for more information!