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ARTICLE · 15 DECEMBER 2008

Employee Benefits Developments For November 2008

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The Internal Revenue Service (IRS) has issued the 2008 Cumulative List of Changes in Plan Qualification Requirements (Notice 2008-108).

United StatesEmployment and HR
Foley & Lardner
Foley & Lardner
Belinda Morgan
Belinda Morgan
Isaac Morris
Isaac Morris
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Qualified Retirement Plans

The Internal Revenue Service (IRS) has issued the 2008 Cumulative List of Changes in Plan Qualification Requirements (Notice 2008-108). This is an annual listing of the changes an individually designed single-employer plan must take into account when preparing to apply for a determination letter during Cycle D, which begins February 1, 2009 and ends January 31, 2010. An individually designed single-employer plan is in Cycle D if the last digit of the plan sponsor's employer identification number is four or nine. The 2008 list includes the first updates for the Pension Protection Act of 2006 (PPA) and special rules under the Heroes Earnings Assistance and Relief Tax Act of 2008. About 48 new changes are included, although all changes do not apply to all plans.

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