Employee Benefits Blog

IRS Publishes 2019 Required Amendments List

In our 2019 End of Year Plan Sponsor “To Do” List (Part 3) Qualified Plans, we suggested that sponsors of all qualified retirement plans should be on the lookout for the Internal Revenue Service’s (“IRS”) 2019 Required Amendments List (“2019 RA List”). The IRS recently published Notice 2019-64, which contains the 2019 RA List, https://www.irs.gov/pub/irs-drop/n-19-64.pdf. […]

December 16, 2019 | 1 min read | Tagged: 2019, cash balance, hardship, hybrid defined benefit, Part A, Part B, RAL List, Required Amendments 2019, Required Amendments List

Anne M. Meyer Partner

Matthew P. Chiarello Partner

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 submit their plans for determination letters on or before January 31, 2017. Pursuant to Revenue […]

August 2, 2016 | 3 min read | Tagged: cycle, Cycle A, determination letter, Internal revenue service, IRS, RAL, Required Amendments List, Revenue Procedure 2016-37

Anne M. Meyer Partner