Log in or register
Share on LinkedInShare on LinkedIn

ARTICLE · 31 DECEMBER 2012

IRS Releases Cumulative List Of Changes To Retirement Plan Qualification Requirements

Grant Thornton LLP
Explore more from Grant Thornton LLP

The IRS has issued the 2012 Cumulative List of Changes in Plan Qualification Requirements (Notice 2012-76), which is intended for use by plan sponsors of Cycle C individually designed qualified retirement plans for the second submission under the remedial amendment cycle described in Rev. Proc. 2007-44.

United StatesTax
Grant Thornton'S Washington National Tax Office
Grant Thornton'S Washington National Tax Office
Author LinkedIn connections

The IRS has issued the 2012 Cumulative List of Changes in Plan Qualification Requirements (Notice 2012-76), which is intended for use by plan sponsors of Cycle C individually designed qualified retirement plans for the second submission under the remedial amendment cycle described in Rev. Proc. 2007-44.

The list informs plan sponsors of requirements the IRS has specifically identified for review in determining whether Cycle C plans have been properly updated. Cycle C plans primarily include single-employer individually designed defined contribution plans and defined benefits plans with an employer identification number ending in either 3 or 8. Cycle C plans also include Section 414(d) government plans that choose to file during Cycle C. Cycle C plan sponsors may begin submitting their determination letter applications on Feb. 1, 2013. A plan must comply with all relevant qualification requirements, not just those on the 2012 cumulative list.

We operate a free-to-view policy, asking only that you register in order to read all of our content. Please login or register to view the rest of this article.

Register for freeORLog in

Related Articles

Legal Intelligence Newsletters: sign up for the latest legal and regulatory news on your chosen topics

Read more about

Related Comparative Guides

See more popular content from

Article

GENIUS Act Crypto Tax Guide 2025-2026: What US Investors, Businesses, And Taxpayers Need To Know About The New Stablecoin Law, Form 1099-DA, And Digital Asset Regulation

The United States cryptocurrency regulatory landscape has undergone its most dramatic transformation in history. The signing of the GENIUS Act into law on July 18, 2025 — the first comprehensive federal crypto statute ever enacted — marks a before-and-after moment for American digital asset law.
United StatesTax
Rotfleisch & Samulovitch P.C.
Rotfleisch & Samulovitch P.C.
Article

The First Round Of Saver’s Match Guidance Is Here

The Treasury Department and IRS have released Notice 2026-48, providing the first comprehensive guidance on SECURE 2.0's new Saver's Match program. This federal matching contribution for low- and moderate-income retirement savers introduces complex implementation challenges, including how to route taxpayer matches directly to retirement plans and IRAs. The Notice addresses eligibility requirements, income limits, contribution types, and delivery mechanisms while requesting public comments on operational app
United StatesTax
Groom Law Group, Chartered
Groom Law Group, Chartered
Article

California Expands Sales And Use Tax To SaaS And Certain Digital Products Starting 1 January 2027

California is implementing a major tax policy shift that will subject software-as-a-service, remotely accessed software, and digital products to sales and use tax beginning January 1, 2027. The California Department of Tax and Fee Administration has proposed emergency regulations establishing sourcing rules, a $5 million threshold that shifts tax liability from retailers to purchasers, and key exemptions for custom software and certain service-based digital products.
United StatesTax
K&L Gates
K&L Gates