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Does Your Qualified Retirement Plan Need to Be Amended This Month? (PDF)
Alston & Bird LLP 
Dec. 4, 2007 4 pages. Excerpt: Recent IRS guidance has reminded plan sponsors of deadlines for amending qualified retirement plans. Some amendments must be completed by December 31, 2007 (for calendar-year plans). Others must be completed by January 31, 2008 (for Cycle B plans). Still others must be completed by the deadline for filing the plan sponsor's 2007 tax return ('interim' amendments). This advisory identifies those plans that must be amended now or in the near future. MORE >> |
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