The Consolidated Appropriations Act: 2021’s Employee Benefits Provisions
McNees
JANUARY 19, 2021
Similar to the COVID distributions, a 401(k) may allow “qualified disaster distributions” up to $100,000 that will not be subject to the 10% early withdrawal penalty. The Act extends the exclusion until January 1, 2026. Special Disaster-Related Rules for Use of Retirement Funds. Student Loans.
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