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Notice 2018-91: Qualified retirement plans, 2018 “required amendments list”

Qualified retirement plans, required amendments list

The IRS today released an advance version of Notice 2018-91 that provides the "required amendments list" for 2018 with respect to qualified retirement plans.


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Notice 2018-91 [PDF 49 KB] provides that there are no entries listing changes in qualification requirements on the 2018 required amendments list.


Rev. Proc. 2016-37 (released in June 2016) modified the IRS determination letter program for qualified plans to eliminate—as of January 1, 2017—the five-year remedial amendment cycle system for individually designed plans. 

One measure under Rev. Proc. 2016-37 provides that, in the case of an individually designed plan, the remedial amendment period for a disqualifying provision arising as a result of a change in qualification requirements generally is extended to the end of the second calendar year that begins after the issuance of the “required amendments list” (RA List) in which the change in qualification requirements appears.

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