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[Official Guidance]
Text of IRS Notice 2014-77: 2014 Cumulative List of Changes in Plan Qualification Requirements (2014 Cumulative List) (PDF)
13 pages. "This notice contains the 2014 Cumulative List of Changes in Plan Qualification Requirements (2014 Cumulative List) described in section 4 of Rev. Proc. 2007-44. The 2014 Cumulative List is to be used by plan sponsors and practitioners submitting determination letter applications for plans during the period beginning February 1, 2015 and ending January 31, 2016. Plans using this Cumulative List will primarily be single employer individually designed defined contribution plans and single employer individually designed defined benefit plans that are in Cycle E."
(Internal Revenue Service [IRS])
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[Official Guidance]
Text of IRS Announcement 2014-41: Extension of Time for Certain Defined Benefit Plan Determination Letter Requests (PDF)
"This announcement extends to June 30, 2015, the deadline for submitting on-cycle applications for opinion and advisory letters for pre-approved defined benefit plans for the plans' second six-year remedial amendment cycle. This announcement also provides a two day extension (from Saturday, January 31, 2015, to Monday, February 2, 2015) for Cycle D on-cycle submissions (primarily individually designed plans including multiemployer plans).... The IRS expects to modify Rev. Proc. 2011-49 to expand the preapproved program to include defined benefit plans containing cash balance features and defined contribution plans containing employee stock ownership plan (ESOP) features. In addition, the IRS is developing tools, which will be available before June 30, 2015,
to assist plan sponsors in drafting these plans."
(Internal Revenue Service [IRS])
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