Nicholas Pension Consultants
Nova 401(k) Associates
Compensation Strategies Group, Ltd.
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|Internal IRS Memo Encourages Reviewers Generally Not to Require Pre-TRA '86 Plan Documentation (PDF)|
Internal Revenue Service [IRS]
Aug. 12, 2002
8 pages. Excerpt: If a plan was effective prior to 1989, no verification of pre-TRA '86 documentation is necessary if the plan has been amended for TRA '86 to any extent. If no TRA '86 amendments have been made, verification of [TEFRA/DEFRA/REA, or TDR] plan documentation is limited to instances in which uncorrected operational violations of TDR-related provisions are revealed during an examination or determination case review ...
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