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Year-End Compliance Issues for Single-Employer Retirement Plans (PDF)
Milliman Link to more items from this source
Nov. 4, 2014

"By year-end 2014, sponsors of calendar-year single-employer retirement plans must act on necessary and discretionary amendments and perform a range of administrative procedures to ensure compliance with statutory and regulatory requirements.... All single-employer retirement plan sponsors should check their ERISA plan document files and ensure that the definition of spouse and marriage comply with federal law. Operational procedures and plan changes also should be assessed for compliance, as well as for properly drafted, adopted, and executed amendments. In addition, the need for participant notices should be determined and, if necessary, distributed as soon as possible."

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