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Is a terminating amendment needed for this individually designed DB plan?

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Plan year end is November 30th.  Plan will be terminating soon after December 1, 2019.  Last favorable LOD dated 4/28/2018 with respect to amendment and restatement signed February 10, 2017 that had an effective date of 12/1/2016.  The LOD states that it considered the 2015 Cumulative List of Changes in Plan Qualification Requirements.

In conjunction with a plan termination soon after December 1, 2019 I  presume that there is an amendment needed that considers a more recent Cumulative List.  If so, what is the year of the latest Cumulative List that must be included?  

Could the Cumulative List amendment requirement be sidestepped by adopting a volume submitter plan by the end of this cycle's end date of 4/30/2020?

Thanking everybody in advance who weighs in.  THANK YOU.

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Section 7.07 of Revenue Procedure 2017-36:

SECTION 7. TERMINATING PLANS
Notwithstanding sections 5 and 6 of this revenue procedure, the termination of a plan ends the plan’s remedial amendment period and, thus, generally will shorten the remedial amendment period for the plan. Accordingly, any retroactive remedial plan amendments or other required plan amendments for a terminating plan (that is, plan amendments required to be adopted to reflect qualification requirements that apply as of the date of termination) must be adopted in connection with the plan termination regardless of whether such requirements are included on a Required Amendments List.

Not only do you not have reliance on your DL, since that Letter presumed the plan was an ongoing plan (as compared to a Form 5310 submission), but you do not have "reliance" on any list published by the IRS, not even the 2019 List. If you restate to a PPA DB volume submitter plan, that plan was approved on the 2012 Cumulative List, i.e., that plan is seven years out-of-date on the date that you restate, which is a step backwards from what you currently have. Note: the Cumulative List is no longer applicable to non-preapproved plans, but as noted above, such plans are now governed, as ongoing plans, by the Required Amendments List applicable to non-preapproved plans. The 2019 list had a cut-off date. Any developments after the cut-off date are not on the list, but need to be reflected by the terminating plan. The RevProc excerpt above states that you are responsible for all changes in law, even if they are not on the latest Required Amendments List. The only way you have reliance is via a Form 5310 submission. The last day of the plan's last remedial amendment period is the formal date of its termination. Even then, you're good only for so long as assets are timely distributed within the meaning of Rev. Rul. 89-87 (which contains no safe harbor rule, it contains only an unsafe harbor rule, i.e., if it takes more than a year, the IRS presumes assets were not timely distributed, but if assets could have been distributed in a week, then they should have been distributed within a week). That's between you and the IRS on audit, based on the facts and circumstances. A plan that does not timely distribute assets will be treated by the IRS always having been an ongoing plan, which means, for one example, that any distribution that was made solely on account of the attempted plan termination might be considered by the IRS to constitute a qualification defect because there was no distributable event of plan termination in their view.

It is quite possible that no amendment is required. Even so, you need to monitor all legal developments potentially affecting the plan since the List upon which the last DL was based through December 1, 2019, and adopt any amendments for those legal developments, including any developments that occur between now and 12/1/19 (if applicable to the plan), and then get the assets out of the plan ASAP after 12/1/19 IMHO.

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