Subscribe Now!
Free Daily News, Jobs, Webcasts, Discussions
Post and Distribute
Your Jobs
ARPA Webcasts

Featured Jobs

Defined Benefit Pension Consultant

The Ryding Company
(Telecommute / Westlake Village CA)

The Ryding Company logo

DB/DC Administrator

Primark Benefits
(Telecommute / Burlingame CA)

Primark Benefits logo

Defined Benefit Actuarial Analyst - CONTRACTOR

Empower Retirement

Empower Retirement logo

Defined Contribution Administrator

Primark Benefits
(Telecommute / Burlingame CA)

Primark Benefits logo

Senior Retirement Plan Administrator

TPS Group

TPS Group logo

Employee Benefits H & W Compliance Consultant

Benefit Comply, LLC

Benefit Comply, LLC logo

Plan Administrator

Aimpoint Pension
(Telecommute / Pompano Beach FL)

Aimpoint Pension logo

Senior Compliance Analyst

Ubiquity Retirement + Savings
(Telecommute / San Francisco CA / AZ / CO / FL / IL / KY / LA / MA / NC / NJ / NV / NY / OH / OR / RI / SC / TN / TX / WA)

Ubiquity Retirement + Savings logo

Sales Support Specialist - Pensions & Benefit Solutions Consultant / Wolters Kluwer
(Telecommute / IL) / Wolters Kluwer logo

Retirement Plan Administration Consultant

(Minneapolis MN)

TSC logo

Client Service Representative

Nexus Administrators, Inc.
(Telecommute / Fresno CA)

Nexus Administrators, Inc. logo

Retirement Plan Consultant

DWC - The 401(k) Experts

DWC - The 401(k) Experts logo

Free Newsletters

“BenefitsLink continues to be the most valuable resource we have at the firm.”

-- An attorney subscriber

Mobile App image LinkedIn icon
Twitter icon
Facebook icon

<< Previous news item   |   Next news item >>

Text of IRS Notice 2010-77: Extends Until 2011 Certain PPA 2006 Amendment Deadlines for Cash Balance and Other Defined Benefit Plans (PDF)
Internal Revenue Service [IRS]Link to more items from this source
[Official Guidance]
Nov. 30, 2010
5 pages. Excerpt: This notice further extends the deadline for amending qualified defined benefit plans to meet certain requirements of the Internal Revenue Code that were added by the Pension Protection Act of 2006 ... and subsequently modified by the Worker, Retiree, and Employer Recovery Act of 2008 ... and the Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010 .... This is a further extension of the deadline for adopting certain defined benefit plan amendments as previously extended in Notice 2009-97 .... The deadline is now extended to the last day of the first plan year that begins on or after January 1, 2011. This extension applies to: 1. The deadline for amending single-employer defined benefit plans to meet the requirements of §§ 401(a)(29) and 436, relating to funding-based limits on benefits and benefit accruals under single-employer plans; and 2. The deadline for amending cash balance and other applicable defined benefit plans, within the meaning of § 411(a)(13)(C), to meet the requirements of § 411(a)(13) (other than § 411(a)(13)(A) and § 411(b)(5), relating to vesting and other special rules applicable to these plans. The notice provides that the additional extension of time to amend also applies for the purpose of a plan's eligibility for the relief from the requirements of § 411(d)(6) described in Notice 2009-97.

Please click here to report this link if it is broken (for example, if you see a "404 File Not Found" error message after you click on the link above).
An important word about authorship: BenefitsLink® is providing a hypertext link to the item shown above, but is not the author of the item (unless otherwise specified).
© 2021, Inc.