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IRS Issues 2021 Required Amendments List

The changes in requirements that would necessitate an amendment relate to the special financial assistance (SFA) program for financially troubled multiemployer plans. ....

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IRS Issues 2020 Required Amendments List - Employment and HR

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The Internal Revenue Service ( IRS ) issued the 2020
Required Amendments List under IRS Notice 2020-83 on November 20, 2020. The
IRS publishes an annual Required Amendments List, which generally
applies to changes in requirements that become effective on or
after January 1 of that year. The Required Amendments List applies
to both individually designed plans qualified under Internal
Revenue Code ( Code ) § 401(a) and individually
designed plans that satisfy the requirements of Code §
403(b).
Difficulty of Care Payments
The 2020 Required Amendments List addresses the difficulty of
care payments treated as compensation for retirement contribution ....

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