Required 2014 Qualified Retirement Plan Amendments and Cycle D Determination Letter Filing Deadline | Practical Law

Required 2014 Qualified Retirement Plan Amendments and Cycle D Determination Letter Filing Deadline | Practical Law

This Article provides a summary of required qualified retirement plan amendments for individually designed plans that must be adopted to comply with the Internal Revenue Code (IRC) by the end of the 2014 plan year. It also provides links to Practical Law's Standard Clauses containing integrated notes with important explanations and drafting tips for each required qualified retirement plan amendment. This Article also provides plan document considerations for January 2015 determination letter application filers (Cycle D).

Required 2014 Qualified Retirement Plan Amendments and Cycle D Determination Letter Filing Deadline

by Practical Law Employee Benefits & Executive Compensation
Law stated as of 28 Oct 2014USA (National/Federal)
This Article provides a summary of required qualified retirement plan amendments for individually designed plans that must be adopted to comply with the Internal Revenue Code (IRC) by the end of the 2014 plan year. It also provides links to Practical Law's Standard Clauses containing integrated notes with important explanations and drafting tips for each required qualified retirement plan amendment. This Article also provides plan document considerations for January 2015 determination letter application filers (Cycle D).