2019 Operational Compliance List

Document Excerpt

The Operational Compliance List (“OC” List) is provided per Rev. Proc. 2016-37, Section 10, to help plan sponsors and practitioners achieve operational compliance by identifying changes in qualification requirements effective during a calendar year. The OC List:

Identifies matters that may involve either mandatory or discretionary plan amendments depending on the particular plan.
May reference other significant guidance that affects daily plan operations.
Is available on this webpage only; it won’t be in the Internal Revenue Bulletin.

Link

https://www.irs.gov/retirement-plans/operational-compliance-list

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