Nonamender

[Guest JM123]

Does anyone know where I might find a checklist showing effective dates for changes in qualification requirements for a DC plan since 1985?

[Guest Sieve]

You'll need to find someone who has a TEFRA/DEFRA/REA restatement, OBRA/UCA amendment, TRA '86 restatement, GUST restatement, EGTRRA good-faith amendment, 401(a)(9) amendment, 401(a)(31)(B) amendment, 401(k)/(m) final regs amendment, 415 amendment, EGTRRA restatement, & PPA/HEART good-faith amendment (I think that's all). Appropriate effective dates will be included in those docments.

Someone posted a list on this Board, once, so it's here, somewhere.