The IRS recently released a revised Defined Benefit Listing of Required Modifications and Information Package (LRM), updated to account for changes in the plan qualification requirements and guidance listed in the 2012 Cumulative List of Changes in Plan Qualifications Requirements (Cumulative List). The revised LRM contains samples of plan provisions that have been found to satisfy certain Internal Revenue Code (IRC) and Cumulative List requirements and is designed to assist plan sponsors in drafting or redrafting their plans to conform to the law.

For more information on drafting qualified retirement plans, see Qualified Retirement Plan Provisions Toolkit.