Compensation Strategies Group, Ltd.
Nicholas Pension Consultants
Nova 401(k) Associates
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|IRS Extends Remedial Amendment Period for New Plans and Amendments|
Apr. 6, 2004
Excerpt: Even though EGTRRA is now effective, the IRS is not yet willing to review plan language for compliance with the new law. (However, the Service did issue sample language that could be used as a model for a 'good faith' amendment.) At the present time, the IRS will not issue determination, opinion or advisory letters that cover EGTRRA. The only exception is for a plan that is terminating.
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