Roundup of Recent IRS Qualified Plans Guidance
Safe Harbor 401(k) Plans: More Mid-Year
Flexibility
Final Treasury regulations
released on 11/14/13 harmonize the rules for mid-year changes to safe harbor nonelective and matching contributions.
Closed Pension Plans: Limited Nondiscrimination
Testing Relief
The IRS released Notice 2014-5 on
12/13/13, providing (on a temporary basis) additional methods to comply with the
nondiscrimination rules to closed defined benefits plans.
In-Plan Roth Rollovers
Notice 2013-74 expands the
guidance provided in Notice 2010-84, explaining how in-plan Roth rollovers
operate following the 2012 statutory change that allows all plan funds to be
converted.
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