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MAP Retirement
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Cash or Deferred Arrangement LRM and Information Package, October 2017 (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Nov. 20, 2017
43 pages. Oct. 2017, published online Nov. 2017. "This information package contains samples of plan provisions that satisfy certain specific requirements of the Internal Revenue Code... Note that these CODA LRMs assume the plan will permit catch-up contributions (defined in Code Section 414(v)) for participants age 50 and over and Roth Elective Deferrals (defined in Section 402A)." [Also online: 45-page red-lined version showing changes from the previous (October 2011) version.]
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