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ARTICLE · 18 DECEMBER 2019

IRS Publishes 2019 Required Amendment List For Individually-Designed Retirement Plans

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The IRS recently issued its "Required Amendment List," which contains the annual list of amendments that must be adopted by certain individually-designed retirement plans.

United StatesEmployment and HR
Eric Gregory
Eric Gregory
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The IRS recently issued its "Required Amendment List," which contains the annual list of amendments that must be adopted by certain individually-designed retirement plans. This year, the List includes the requirements imposed by the final hardship distribution regulations, and certain rules that apply to collectively-bargained cash balance / hybrid defined benefit plans. Sponsors of individually-designed qualified plans and 403(b) plans should review the List carefully to ensure that they make timely amendments to their plans.

Background

In 2016, the IRS first announced that it would begin publishing an annual "Required Amendment List." The Required Amendment List includes the statutory and administrative changes in qualification requirements that are first effective during the plan year in which the List is published.

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