Wednesday, November 16, 2011 | Lawrence Jenab
Filed under:
Determination Letters, Pension Plans, Qualified Retirement Plans
Once again, amendment season is upon us. Sponsors of tax-favored retirement plans should keep in mind the many required amendments for which a year-end deadline is fast approaching. This article highlights some of the more important changes that sponsors must address before the curtain closes on 2011.
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Tuesday, August 10, 2010 | Lawrence Jenab
Filed under:
Determination Letters, 401(k) Plans, 403(b) Plans, Legislation, Pension Plans, Qualified Retirement Plans
It may be summer now, but sponsors of tax-favored retirement plans should keep in mind the many required amendments for which a year-end deadline is fast approaching. This article highlights some of the more important changes that sponsors must address before the sun sets on 2010.
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Tuesday, February 17, 2009 | Kenneth A. Mason
Filed under:
Determination Letters, Qualified Retirement Plans
Under the IRS’s determination letter program, all individually designed plans (i.e., those that are not maintained on either a prototype or volume submitter document) are on a 5-year cycle for renewing their determination letters. Plans in “Cycle D” may now file their determination letter applications. The deadline for filing these applications is January 31, 2010.
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Saturday, March 01, 2008 | Kenneth A. Mason
Filed under:
Determination Letters, Qualified Retirement Plans
Under the IRS’s determination letter program, all individually designed plans (i.e., those that are not maintained on either a prototype or volume submitter document) are on a five-year cycle for renewing their determination letters. Plans in “Cycle C” may now file their determination letter applications. The deadline for filing these applications is January 31, 2009.
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Wednesday, February 01, 2006 | Melissa Hinkle
Filed under:
Determination Letters, Reporting and Disclosure
On February 1st, the IRS began accepting determination letter applications with respect to individually designed retirement plans under its new system of staggered applications. Because the IRS’ review of determination letter applications filed during this initial period will take into account the requirements of the Economic Growth and Tax Relief Reconciliation Act of 2001 (or “EGTRRA”), the IRS refers to this as the “EGTRRA remedial amendment period.”
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