Sec. 41113. MODIFICATION OF RULES GOVERNING HARDSHIP DISTRIBUTIONS

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## SEC. 41113 MODIFICATION OF RULES GOVERNING HARDSHIP DISTRIBUTIONS **[**[26 U.S.C. 401 note](/us/usc/t26/s401)**]** ###

(a)In General Not later than 1 year after the date of the enactment of this Act, the Secretary of the Treasury shall modify Treasury Regulation section 1.401(k)–1(d)(3)(iv)(E) to— ####

(1)delete the 6-month prohibition on contributions imposed by paragraph

(2)thereof, and ####

(2)make any other modifications necessary to carry out the purposes of section 401(k)(2)(B)(i)(IV) of the Internal Revenue Code of 1986. ###

(b)Effective Date The revised regulations under this section shall apply to plan years beginning after December 31, 2018.

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U.S. Code

Qualified pension, profit-sharing, and stock bonus plans
§ 401

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Sec. 41113

MODIFICATION OF RULES GOVERNING HARDSHIP DISTRIBUTIONS

U.S.C.§ 401

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