New York City District Council of Carpenters Benefit Funds
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Retirement Planners and Administrators (RPA)
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Fringe Benefit Group
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TPA Retirement Plan Consultant EPIC RPS (TPA/DPS)
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Defined Contributions Compliance Consultant Loren D. Stark Company (LDSCO)
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Great Lakes Pension Associates, Inc.
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Senior Specialist 401k Recordkeeping T Bank N.A.
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Pollard & Associates
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Retirement Solutions Specialists
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Defined Contribution Account Manager Nova 401(k) Associates
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Greenline Wealth Management
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Text of IRS Notice 2013-17 Providing Relief from the Anti-Cutback Requirements for Certain ESOP Amendments (PDF)
Internal Revenue Service [IRS] [Official Guidance] Apr. 18, 2013 "This notice addresses circumstances in which an ESOP that satisfied the diversification requirements of Section 401(a)(28)(B)(i) by allowing distribution of a portion of a participant's account has become subject to the diversification requirements of Section 401(a)(35)... The relief provided by this notice allows amendment of the ESOP to eliminate all in-service distribution options previously used to satisfy the diversification requirements of Section 401(a)(28)(B)(i). The relief applies to amendments that are both adopted and put into effect under a plan by the last day of the first plan year beginning on or after January 1, 2013, or by the time the plan must be amended to satisfy Section 401(a)(35), if later." |
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