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Qualified Retirement Plan Amendments and IRS Filings: Do You Need to Amend or File in 2014?
Alston & Bird LLP Link to more items from this source
Oct. 28, 2014
"Plans that define 'spouse' or 'marriage' in a manner that excludes married couples of the same sex may need to be amended no later than December 31, 2014.... Plan sponsors who have added optional features to a retirement plan during 2014 (e.g., a plan loan feature) must ensure the relevant amendments are signed no later than December 31, 2014 (for calendar year plans).... 'Cycle D' plans ... will generally need to be amended and restated no later than January 31, 2015. Note: if a Cycle D plan has discretionary amendments, those amendments still must be adopted by December 31, 2014 (for calendar year plans)."

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