"This notice extends the temporary nondiscrimination relief provided in Notice 2014-5 for an additional year by applying that relief to plan years beginning before 2017 if the conditions of Notice 2014-5 are satisfied. During the period for which this extension applies, the remaining provisions of the nondiscrimination regulations under Section 401(a)(4) (including the rules relating to the timing of plan amendments under 1.401(a)(4)-5 ) continue to apply. The extension described in this notice is provided in anticipation of the issuance of proposed amendments to the Section 401(a)(4) regulations that would be finalized and apply after the relief under Notice 2014-5 and this notice expire."

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