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ARTICLE · 02 NOVEMBER 2009

Retirement Plans Must Be Amended Before Year End

Littler Mendelson
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With the end of the year approaching, employers who are sponsors of qualified retirement plans must comply with a variety of plan amendment and notice requirements as well as put into place new IRS limits on retirement plan contributions.

United StatesEmployment and HR
Melissa Kurtzman
Melissa Kurtzman
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The end of the calendar year is soon approaching. For sponsors of qualified benefit plans, this means that plan amendments must be adopted and certain notices may need to be distributed. Below is a summary of the major amendments and notices that apply to most qualified retirement plans. The IRS has also released the new retirement plan limits for 2010 that are available here. During the year end flurry of activity, employers need to focus on these deadlines, notice requirements and new limits. If employers have not yet been contacted by their plan's service provider, employers should take action now to avoid being in noncompliance.

Pension Protection Act of 2006 (PPA)

In general, calendar year-end qualified retirement plans must be amended for PPA compliance by December 31, 2009. For many of these amendments, earlier effective dates have been in place for operational compliance and the end of 2009 is a date upon which documentary compliance is required. The PPA

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