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Required Retirement Plan Amendments for 2024 and Beyond
Calfee, Halter & Griswold LLP 
[Guidance Overview] Dec. 27, 2024 "Any required amendments provided in the 2024 RA List will need to be adopted by December 31, 2026, which is the last day of the remedial amendment period.... [No] required amendments are listed for which December 31, 2026 would be the deadline for adoption. Part B includes changes in requirements that will not require amendments to most plans but may require an amendment because a particular plan contains the affected provisions. The 2024 RA List describes two such potential amendments." MORE >> |
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