Extension of Special Nondiscrimination Relief for Closed Defined Benefit Plans

Notice 2017-45 extends the temporary relief under Notice 2014-5 from Section 401(a)(4) nondiscrimination testing for closed defined benefit plans through plan years beginning before 2019.

Document Excerpt

This notice extends the temporary nondiscrimination relief for closed defined benefit plans that is provided in Notice 2014-5, 2014-2 I.R.B. 276, by making that relief available for plan years beginning before 2019 if the conditions of Notice 2014-5 are satisfied.

Link

https://www.irs.gov/pub/irs-drop/n-17-45.pdf

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