IRS Operational Compliance List: 2017 and 2016 | Practical Law

IRS Operational Compliance List: 2017 and 2016 | Practical Law

An Article summarizing the Operational Compliance List (OC List) that was issued by the IRS on February 28, 2017. This Article identifies guidance that affects the operations of tax-qualified retirement plans governed by the Internal Revenue Code of 1986 (Code) and whether that guidance may require plan amendments.

IRS Operational Compliance List: 2017 and 2016

Practical Law Article w-006-6868 (Approx. 11 pages)

IRS Operational Compliance List: 2017 and 2016

by Practical Law Employee Benefits & Executive Compensation
Law stated as of 03 Mar 2017USA (National/Federal)
An Article summarizing the Operational Compliance List (OC List) that was issued by the IRS on February 28, 2017. This Article identifies guidance that affects the operations of tax-qualified retirement plans governed by the Internal Revenue Code of 1986 (Code) and whether that guidance may require plan amendments.