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ASPPA Response to IRS Notice 2015-27: Recommendations for 2015-2016 Priority Guidance Plan (PDF)
American Society of Pension Professionals & Actuaries [ASPPA]Link to more items from this source
[Opinion]
Apr. 30, 2015
"ASPPA recommends that the Retirement Benefit items listed [in this letter] be included on the 2015-2016 Guidance Priority Plan, in the [following] order of priority: [1] Determination Letter Program for Individually Designed Plans.... [2] Mid-Year Changes for Safe Harbor Plans ... [3] QNECs and QMACs ... [4] Substantiation of Hardship Distributions ... [5] Governmental Plans ... [6] Interim Amendments ... [7] Update and Expand EPCRS ... [8] Guidance regarding the aggregation rules for affiliated service groups under Section 414(m) ... [9] Lifetime Income Guidance ... [10] Pre-Approved Plans for Cash Balance and Employee Stock Ownership Plans (ESOPs)." [Eight additional items listed.]

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