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Manager - Defined Contribution Plans M2B Retirement Consulting LLC
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EPIC RPS
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United Benefit Pensions Inc.
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401(k) Retirement Plan Administrator Midwest TPA with Remote Workforce |
Aimpoint Pension
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Compliance Analyst - 401(k) Administration Ubiquity Retirement + Savings
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Site Manager / Senior Administrator Nicholas Pension Consultants
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| Text of Rev. Proc. 2005-76 Extending Operational Compliance Deadline for Anti-Cutback Amendments (PDF) Internal Revenue Service [IRS]  [Official Guidance] Nov. 23, 2005 2 pages. Excerpt: The purpose of this revenue procedure is to extend the date by which a qualified retirement plan must be in operational compliance with a reforming plan amendment in order to be eligible for the treatment described in section 3.02 of Revenue Procedure 2005-23, 2005-18 I.R.B. 991, relating to the Supreme Court decision in Central Laborers' Pension Fund v. Heinz, 541 U.S. 739 (2004). |
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