Understanding Employee Benefits and key developments in the employee benefits field and items of interest to our clients. MORE

remedial amendment cycle

On September 16, 2016, the IRS and the Department of the Treasury requested public comment on ways the IRS and Treasury “can improve compliance‚Ķby making it easier for plan sponsors to satisfy requirements for qualified plan documents” in the wake of the determination letter program changes (Announcement 2016-32). In June, the Internal Revenue