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Required 2014 Qualified Retirement Plan Amendments and Cycle D Determination Letter Filing Deadline
Practical Law Company Link to more items from this source
Oct. 28, 2014
"The [IRS] publishes an annually updated cumulative list that provides the latest statutory and regulatory changes that must be included in plan documents.... The 2014 Cumulative List should be issued in late October or early November and applies to Cycle D determination letter applications (to be submitted between February 1, 2014 and January 31, 2015).... This Article summarizes amendments that plans may be required to adopt for the 2014 plan year as well as plan document considerations for plans that are scheduled to apply for an IRS determination letter under Cycle D."

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