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April 30 EGTRRA Restatement Deadline Approaching for Defined Contribution Plan Documents (PDF)
Morgan Lewis Link to more items from this source
[Guidance Overview]
Mar. 10, 2010

3 pages. Excerpt: Plan sponsors are reminded that April 30, 2010 is the deadline for adopting preapproved master and prototype (M&P) and volume submitter (VS) defined contribution plan documents that have been updated to comply with the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) and other changes in plan qualification requirements. Additionally, plan sponsors that desire to file their M&P and VS defined contribution plans for determination letters from the IRS must submit the request to the IRS on or before April 30, 2010.

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