Many Tax-Qualified Plans Require 415 Amendments by September

more+
less-

This is a brief reminder that tax-qualified plans, such as 401(k) plans, defined benefit pension plans and 403(b) plans must comply with final regulations issued in 2007 under section 415 of the Internal Revenue Code (the “Code”). The regulations apply to limitation years beginning on or after July 1, 2007, which for most plans will be the 2008 calendar year. In general, calendar-year plans must adopt these amendments by September 15, 2009,i.e., the employer’s tax return due date (including extensions) for the 2008 calendar year.

Please see full update below for more information.

LOADING PDF: If there are any problems, click here to download the file.

Written by:

Published In:

Tax

DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

© Morrison & Foerster LLP | Attorney Advertising

Don't miss a thing! Build a custom news brief:

Read fresh new writing on compliance, cybersecurity, Dodd-Frank, whistleblowers, social media, hiring & firing, patent reform, the NLRB, Obamacare, the SEC…

…or whatever matters the most to you. Follow authors, firms, and topics on JD Supra.

Create your news brief now - it's free and easy »

All the intelligence you need, in one easy email:

Great! Your first step to building an email digest of JD Supra authors and topics. Log in with LinkedIn so we can start sending your digest...

Sign up for your custom alerts now, using LinkedIn ›

* With LinkedIn, you don't need to create a separate login to manage your free JD Supra account, and we can make suggestions based on your needs and interests. We will not post anything on LinkedIn in your name.
×
Loading...
×