IRS Issues Guidance on Requirements for Individually Designed Qualified Retirement Plans

The IRS has published Notice 2018–91, explaining the 2018 required amendments list for individually designed qualified retirement plans. The purpose of this notice is to provide information on the remedial amendment period for a disqualifying provision arising as a result of a change in the qualification requirements. This period is extended to the end of the second calendar year after which the required amendments are provided by the IRS. Filers are reminded that there are no changes in the required amendments or qualification requirements for this year.

Author

Tom Hospod

Tom Hospod is a Regulatory Counsel at Sovos Compliance. Within Sovos’ Regulatory Analysis function, Tom focuses om Affordable Care Act (ACA) reporting, Tax Withholding, and Automatic Exchange of Information (AEOI). Prior to Sovos, Tom worked as a legislative aide in the Massachusetts House of Representatives. Tom is a member of the Massachusetts Bar, earned his B.A. from Boston College and his J.D. from the University of Miami.
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