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In a bit of good news for plan sponsors, the IRS announced in Notice 2022-33 on August 3, 2022, that it is extending upcoming plan amendment deadlines under the Setting Every Community...
The Internal Revenue Service recently issued its List of Required Modifications (LRMs) for pre-approved plan documents that are commonly used by employers that offer and/or contribute...
The IRS recently issued an updated Listing of Required Modifications and Information Package (known as the “LRMs”) for 403(b) plans. These LRMs contain quite a few changes, from simple ...
An information package contains a listing of required modifications and sample language for nearly any provision a plan might include.
The Internal Revenue Service (IRS) is temporarily suspending the IRS Prototype Opinion Letter Program for individual retirement accounts and individual retirement annuities (IRAs)...