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 law. Notice 2016-80 contains the first Required Amendments List (the “RA List”) for individually designed […]
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2 min read
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Tagged: amendment, defined benefit, determination letter, IRS, Notice 2016-80, RA List, required amendment, treasury
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Anne M. Meyer
Partner