Employee Benefits Blog

IRS Publishes 2017 Required Amendments List

In our 2017 End of Year Plan Sponsor “To Do” List (Part 4) Qualified Plans, we suggested that sponsors of all qualified retirement plans should be on the lookout for the Internal Revenue Service’s (“IRS”) 2017 Required Amendments List (“RA List”). The IRS recently published Notice 2017-72, which contains the 2017 RA List, https://www.irs.gov/pub/irs-drop/n-17-72.pdf. […]

December 18, 2017 | 2 min read | Tagged: IRS, Notice 2017-72, RA List, required amendments

Anne M. Meyer Partner

Sara Van Houten Counsel

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 […]

February 3, 2017 | 2 min read | Tagged: amendment, defined benefit, determination letter, IRS, Notice 2016-80, RA List, required amendment, treasury

Anne M. Meyer Partner