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Rev. Proc. 2020-9

SECTION 1. PURPOSE

Internal Revenue Bulletin 2020-2 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure clarifies which amendments are treated as integral to a plan provision that fails to satisfy the qualification requirements of the Internal Revenue Code (Code) by reason of a change to those requirements made by the recently published regulations under §§ 401(k) and 401(m) relating to hardship distributions of elective deferrals. This revenue procedure also extends the deadline, applicable to pre‑approved plans, for adopting an interim amendment relating to those regulations. The deadline is extended to December 31, 2021.

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▸Contents — Internal Revenue Bulletin 2020-2
Internal Revenue Bulletin 2020-2

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