1 Guidance for coronavirus-related distributions and loans from retirement plans under the CARES Act.
2 Guidance on waiver of 2020 required minimum distributions,
3 COVID-19 relief and other guidance on mid-year reductions or suspensions of contributions to safe harbor 401(k) and 401(m) plans.
4 The volume submitter plan document is now referred to as the “pre-approved plan document” based on an update to the IRS program.

For plan sponsor and investment professional use only.

Fidelity does not provide legal or tax advice. The information herein is general in nature and should not be considered legal or tax advice.
Consult an attorney or tax professional regarding your specific situation.

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