Required 2015 Qualified Retirement Plan Amendments and Cycle E Determination Letter Filing Deadline | Practical Law

Required 2015 Qualified Retirement Plan Amendments and Cycle E 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 (Code) by the end of the 2015 plan year. This Article also provides plan document considerations for January 2016 determination letter application filers (Cycle E).

Required 2015 Qualified Retirement Plan Amendments and Cycle E Determination Letter Filing Deadline

by Practical Law Employee Benefits & Executive Compensation
Law stated as of 02 Dec 2015USA
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 (Code) by the end of the 2015 plan year. This Article also provides plan document considerations for January 2016 determination letter application filers (Cycle E).