Cumulative List of Changes for Lead Pre-approved Defined Contribution Plans

Notice 2017-37 sets forth the Cumulative list of Plan changes required for pre-approved defined contribution plans.

Document Excerpt

This notice contains the Cumulative List of Changes in Plan Qualification Requirements for Pre-Approved Defined Contribution Plans for 2017 (2017 Cumulative List). As described in section 17 of Rev. Proc. 2016-37, 2016-29 I.R.B. 136, 146, Cumulative Lists identify changes in the qualification requirements of the Internal Revenue Code that are required to be taken into account in a pre-approved plan document submitted under the pre-approved plan program administered by the Internal Revenue Service (IRS) and that will be considered by the IRS for purposes of issuing opinion letters.

Link

https://www.irs.gov/pub/irs-drop/n-17-37.pdf

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