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28-Aug-2020 14:52

983 The IRS will soon issue opinion and advisory letters for pre-approved defined contribution plans that were submitted during their second remedial amendment cycle under Rev.

907 A follow-up to Announcement 2014–15, 2014–16 I.

of the Treasury and IRS will withdraw certain parts of proposed regulations published on January 29, 2016 (81 FR 4976) on nondiscrimination requirements that apply to qualified retirement plans under IRC Section 401(a)(4):the provisions that would modify Sections 1.401(a)(4)–2(c) and 1.401(a)(4)–3(c). This relief is additional relief to that offered in News Release IR–2016–105 under IRC Section 7508A for victims of the Louisiana Storms.

Also offers relief from certain retirement plan required verification procedures for loans and hardship distributions.

1052 Temporary relief for IRA owners who have signed certain indemnification agreements or granted certain security interests in their accounts.

720 Provides relief to victims of Hurricane Matthew, which caused damage to parts of Florida, Georgia, North Carolina and South Carolina. 758 Describes changes to the processing of employee plans determination letters that will take effect in 2015. The automatic approval applies for plan years beginning on or after January 1, 2013. This announcement also provides that effective July 21, 2015, the IRS will no longer accept determination letter applications that are submitted off-cycle (except as otherwise described in the announcement).

328 Provides automatic approval of a change in funding method for a single-employer defined benefit plan under certain circumstances in which the change in method results from a change in the plan’s enrolled actuary. This announcement requests comments on specific issues relating to the implementation of these changes.

951 Notice 2014–70 as published on November 24, 2014 (2014–48 I. The header is amended to delete “2014” and replace it with “2015.” Announcement 2014-41, 2014-52 I. Also provides a two day extension (from Saturday, Jan. 2, 2015) to submit on-cycle Cycle D (primarily individually designed plans including multiemployer plans).

905) contains a typographical error in the header before the second paragraph. 979 Extends to June 30, 2015, the deadline to submit on-cycle applications for opinion and advisory letters for pre-approved defined benefit plans for their second six-year remedial amendment cycle. Announcement 2011-16, 2011-7 IRB 500 This announcement corrects a typographical error in Rev.