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Text of IRS Operational Compliance List, Calendar Years 2016 and 2017
Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
Feb. 28, 2017
"The Operational Compliance List is provided per Rev. Proc. 2016-37, Section 10, to help plan sponsors and practitioners achieve operational compliance by identifying changes in qualification requirements effective during a calendar year.... Effective in 2017: [1] Proposed Regulations regarding QNECs and QMACs in defined contribution plans ... [2] Extension of temporary nondiscrimination relief for closed defined benefit pension plans ... [3] Final regulations regarding partial annuity distribution options for defined benefit pension plans ... [4] Final regulations regarding cash balance/hybrid plans ... [5] Application of benefit restrictions for certain defined benefit plans."

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