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2013 Continuing Ed Material for IRS EP Personnel: Plan Qualification, Recent Updates to the Cumulative List (2010-2011) (PDF)
Internal Revenue Service [IRS] 
[Guidance Overview] Feb. 27, 2014 18 pages, dated 2013. Excerpt: "This breakout topic is intended to introduce the new items that first appear on the 2010 and 2011 [Cumulative Lists (CLs)]. For each item, we will list: [1] Its Code section in the order it appears on the CLs, [2] Whether the item is an interim (required) or discretionary (optional) amendment, [3] Whether or not the plan must adopt an interim amendment, [4] The amendment's effective and due dates, and [5] A description of its related law change or guidance." MORE >> |
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