IRS Issues Empty 2018 Required Amendments List for Qualified Retirement Plans (Notice 2018-91)

The IRS has released its annual “Required Amendments List”” for 2018 for individually designed qualified retirement plans. Due to the recent lack of legislative or significant regulatory changes, the IRS has listed no changes in qualification requirements on the 2018 List.

What is a Required Amendments List?

Required Amendments Lists identify changes in qualification requirements that became effective in the applicable year that may require a retirement plan to be amended in order to remain qualified. Sponsors use these lists in conjunction with the procedures in Rev. Proc. 2016-37, I.R.B. 2016-29, 236, to extend the remedial amendment period for individually designed plans. Note that the Required Amendments List is different from the annual Cumulative List of Changes which apply to plans that use cyclical remedial amendment periods.

Notice 2018-91

Other References:

Code Sec. 401

CCH Reference – 2018FED ¶17,929.32

Tax Research Consultant

CCH Reference – TRC RETIRE: 51,052

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