Compass
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Bates & Company, Inc.
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Loan & Distribution Specialist AimPoint Pension
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AimPoint Pension
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Regional Vice President of Sales The Retirement Plan Company
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Defined Benefit Combo Cash Balance Compliance Consultant Loren D. Stark Company (LDSCO)
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Text of IRS Notice 2014-37: Mid-Year Amendments to Safe Harbor Plans with Respect to the Windsor Decision (PDF)
Internal Revenue Service [IRS] [Official Guidance] May 15, 2014
"May a sponsor of a Section 401(k) or (m) safe harbor plan adopt a mid-year amendment pursuant to Q&A-8 of Notice 2014-19? Yes. A plan will not fail to satisfy the requirements to be a Section 401(k) or (m) safe harbor plan merely because the plan sponsor adopts a mid-year amendment pursuant to Q&A-8 of Notice 2014-19."
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