Extension of Relief For Closed Plans

Notice 2015-28 provides an extension of the protection previously provided in Notice 2014-5 from certain discrimination requirements for certain closed defined benefit plans.

Document Excerpt

This notice extends the temporary nondiscrimination relief provided in Notice 2014-5 for an additional year by applying that relief to plan years beginning before 2017 if the conditions of Notice 2014-5 are satisfied. During the period for which this extension applies, the remaining provisions of the nondiscrimination regulations under § 401(a)(4) (including the rules relating to the timing of plan amendments under § 1.401(a)(4)-5) continue to apply.




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