Compensation Strategies Group, Ltd.
Nicholas Pension Consultants
Atlantic Pension Services Inc
Nova 401(k) Associates
The Retirement Plan Company (TRPC)/an ABG firm
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|Text of Draft Revenue Ruling Allowing Staggered Remedial Amendment Periods (PDF)|
Internal Revenue Service [IRS]
Sept. 13, 2004
22 pages. Excerpt: In general, a plan's five-year remedial amendment cycle would be determined with reference to the taxpayer identification number (TIN) of the employer that maintains the plan.... This revenue procedure would provide that on February 1, 2006, the Service will begin to accept applications for determination letters for individually designed plans that take into account the requirements of [EGTRRA].
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