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IRS Provides Guidance on Scope of New Determination Letter Program for Individually Designed Plans
Trucker Huss 
[Guidance Overview] Aug. 4, 2016 "The IRS and Treasury intend to publish an annual Required Amendments List beginning with changes in qualification requirements that become effective on or after January 1, 2016. The Required Amendments List will establish the date that the remedial amendment period ... expires for changes in qualification requirements contained on the list.... To assist plan sponsors in achieving operational compliance, the IRS intends to issue an annual Operational Compliance List to identify changes in qualification requirements that are effective during a calendar year." |
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