In Employee Plans News, Issue No. 2015-6, June 10, 2015, the Internal Revenue Service (the “IRS”) issues an extensive, new Listing of Required Modifications (LRMs). The new listing is here. The IRS call the new listing a collection of information packages designed to assist sponsors who are drafting or re-drafting plans to conform with applicable law and regulations. The new listing includes LRMs for cash balance plans, ESOPS, 403(b) plans, defined benefit plans, defined contribution plans and CODAs.
Published By Stanley D. Baum, New York ERISA attorney. Handling matters in ERISA, employee benefits, executive compensation, disability, and employment law for employers, individuals and unions.