
IRS Extends Plan Amendment Deadlines for CARES Act Provisions
Deadlines have also been extended to amend plans for certain provisions of the Taxpayer Certainty and Disaster Tax Relief Act.
IRS Extends Plan Amendment Deadlines for SECURE Act Provisions
Deadlines have also been extended to amend plans for certain provisions of the Miners Act and the CARES Act.
IRS Provides Sample Language for 403(b) Plan Provisions
The agency issued a listing of required modifications for pre-approved plans.

IRS Identifies Changes to 403(b) Plans for Second Remedial Amendment Cycle
The 2022 Cumulative List will assist providers of Section 403(b) pre-approved plans applying to the IRS for opinion letters.
2021 Required Amendments List Includes Changes for Multiemployer Plans
The only changes in requirements that would necessitate a plan amendment relate to the multiemployer plan financial assistance program, and there were no changes that may require an amendment.
IRS Issues Procedures for 403(b) Plan Remedial Amendment Cycle 2
The agency also issued a Revenue Procedure which extends the deadline for making interim amendments for IRC Section 401(a) plans.
Transamerica Offers Remote Online Notary Service
Participants can notarize important retirement plan documents without leaving their home.
2020 Required Amendments List Published by IRS
The two items that may require an amendment relate to difficulty of care payments treated as compensation for 415 limits, and the application of cooperative and small employer charity pension plan rules.
Template Library Launched by Pivirotto Resource Group
“There’s a gap in the market where the solo adviser or small office is trying to create their own marketing, sales, and service process documents,” says Sharon Pivirotto.
IRS Extends Remedial Amendment Periods for 403(b) and DB Plans
The March 31 deadline for 403(b) plans has been extended to June 30; the April 30 deadlines for DB plans have been extended to July 31.
IRS Provides Guidance on 403(b) Plan Remedial Amendment Periods
Revenue Procedure 2019-39 sets forth a system of recurring remedial amendment periods for correcting form defects in 403(b) individually designed plans and 403(b) pre-approved plans occurring after the initial remedial amendment period ends on March 31, 2020.
IRS Updates Information About Adopting Pre-Approved Plan Documents
New FAQs offer information about when retirement plan sponsors can adopt pre-approved plans and when determination letters are issued.
Compensation Definition and Plan Docs at Heart of ConAgra ERISA Lawsuit
The complaint stems from defendants’ alleged refusal to pay post-termination benefits to the plaintiff—and a sizable similarly situated class of would-be beneficiaries—pursuant to terms and definitions in plan documents.
No Required Amendments on IRS’ Annual List for 2018
When the agency ended its determination letter program, it said it would publish a list of required amendments for individually designed retirement plans to maintain their qualified plan status after October 1 of each year.
Providers of Pre-Approved Documents Have Longer to File for Opinion Letter
The IRS has extended the deadline for submitting on-cycle applications for opinion letters for pre-approved defined contribution (DC) plans for the third six-year remedial amendment cycle to December 31, 2018, from October 1, 2018.
Focusing 403(b) Plan Clients on Document Remedial Amendment Period
Tips for Establishing and Maintaining Plan Documents
Plan sponsors have a fiduciary duty to operate in accordance with the plan document, but an ERISA attorney shares common cases when mistakes are made.
IRS Asks for Comments on Determination Letters for 2019
The agency ended its determination letter program effective in 2017, but said it will measure the need for exceptions in a variety of ways including annual input from the Employee Plans (EP) community.
DB Plans in Second Six-Year Cycle Have Longer to Adopt Pre-Approved Plans
The IRS extended the period to adopt an approved plan document to April 30, 2020, from January 31, 2019.
IRS Issues 2017 Required Amendments List
The 2017 RA List is light on items.