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Pre-approval Internal Revenue Code (IRC)

Jackson Lewis P.C.

The Impact Of Missing The July 31, 2022, Deadline For Restating Pre-Approved 401(K) Plans

Jackson Lewis P.C. on

For the many employers that use a pre-approved 401(k) plan (or another type of defined contribution plan), the deadline to execute a restatement of the plan was July 31, 2022. An employer that missed the deadline will need...more

McDermott Will & Emery

IRS Announces Additional Changes in Determination Letter Program

The Internal Revenue Service (the IRS) recently issued Notice 2016-03 (the Notice) addressing three topics and expanding on its earlier announcement of major changes in the determination letter program for individually...more

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