AimPoint Pension
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Loan & Distribution Specialist AimPoint Pension
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Bates & Company, Inc.
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Compass
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Regional Vice President of Sales The Retirement Plan Company
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Defined Benefit Combo Cash Balance Compliance Consultant Loren D. Stark Company (LDSCO)
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IRS Extends Nondiscrimination Relief for Certain Closed Defined Benefit Plans
McDermott Will & Emery Sept. 7, 2018
"The original nondiscrimination testing relief for closed pension plans ... was already extended on three prior occasions, and [IRS Notice 2018-69] further extends the relief until the end of plan years that begin before 2020, as long as the conditions of the original 2014 IRS Notice continue to be satisfied. In 2019, the IRS also intends to issue final regulations under Section 401(a)(4) of the tax code that address the nondiscrimination requirements for closed pension plans."
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