Pension & Benefits News IRS issues 2018 required amendments list for individually designed plans with no changes
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Wednesday, December 19, 2018

IRS issues 2018 required amendments list for individually designed plans with no changes

By Pension and Benefits Editorial Staff

The IRS has released the 2018 Required Amendments List for individually designed qualified retirement plans. The list generally identifies certain changes in qualification requirements that became effective in an applicable year that may require a retirement plan to be amended in order to remain qualified. However, due to the recent lack of legislative or significant regulatory changes, the IRS has listed no changes in qualification requirements on the 2018 List.

Pursuant to Rev. Proc. 2016-37, the IRS annually publishes a Required Amendments (RA) List, which establishes the deadline for a plan to be amended, generally the end of the second calendar year following the year in which the list is issued.

SOURCE: IRS Notice 2018-91.

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