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About this Blog
Welcome to the Snell & Wilmer Benefits Blog. We will be posting about current employee benefits and executive compensation topics and issues. We invite you to contact the authors with your thoughts or questions.Blog Contributors
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Reopening the Floodgates: IRS Announces Expanded Determination Letter Program
As we previously reported, the Internal Revenue Service (the “Service”) scaled back its determination letter program for individually designed retirement plans effective as of January 1, 2017. In the intervening years, the Service received a multitude of comments requesting the … Continue reading
Posted in Employee Benefits, Qualified Retirement Plans
| Tagged determination letter, dl program, hybrid plan, merged plan, revenue procedure 2019-20
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IRS Issues First Required Amendments List for Qualified Plans
In a previous blog, we discussed the IRS’ elimination of its five year staggered determination letter cycle for individually designed plans. The IRS recently provided guidance to help sponsors of individually designed plans keep their plans in compliance with applicable … Continue reading
Posted in Employee Benefits, Qualified Retirement Plans
| Tagged amendment, defined benefit, determination letter, IRS, Notice 2016-80, RA List, required amendment, treasury
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IRS Issues Additional Guidance on Determination Letter Program
As was previously announced in 2015, effective as of January 1, 2017, the Internal Revenue Service (“IRS”) is eliminating its five year staggered determination letter cycle for individually designed retirement plans. Plans in the current cycle (Cycle A) still may … Continue reading
Posted in Employee Benefits, Executive Compensation, Health & Welfare Plans, Qualified Retirement Plans
| Tagged cycle, Cycle A, determination letter, Internal revenue service, IRS, RAL, Required Amendments List, Revenue Procedure 2016-37
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The IRS Retirement Plan Determination Letter Program – The IRS Taketh and Then Giveth (Some Transition Guide)
Last July, in Announcement 2015-19, the IRS announced that it was terminating its determination letter program for individually designed qualified retirement plans, other than for new or terminating plans. This week, in Notice 2016-03 the IRS provided us with specific … Continue reading
Posted in Employee Benefits, Qualified Retirement Plans
| Tagged Cycle A, determination letter, IRS
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IRS Announces Changes to Determination Letter Process for Individually Designed Retirement Plans
In Announcement 2015-19, the IRS announced the elimination of the five year remedial amendment cycle for individually designed retirement plans effective as of January 1, 2017. This means that after January 1, 2017, individually designed retirement plans will no longer … Continue reading
Posted in Employee Benefits, Qualified Retirement Plans
| Tagged Cycle A, determination letter, IRS, qualified retirement plans
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