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Documented Confusion 2016: IRS rewrites rules on plan amendments
Presentor: Derrin Watson Recorded Date: 8/17/2016 Duration: 100 Min.

This program was recorded during a live presentation given on August 17, 2016 at 12:00PM EST.

The IRS has just release Rev. Proc. 2016-37. This important new guidance makes good on the IRS decision to provide no more than 2 determination letters for individually designed plans: one when the plan is adopted, and one when the plan is terminated. With that, the Service revises the remedial amendment period, and the deadline to adopt many interim amendments, and changes the procedures to move from an individually designed document to a preapproved document

This special web seminar details all the new rules and what they mean for prototype and volume submitter plans and for preapproved plans. Topics include:

  • End of most individual determined letters
  • Changes to remedial amendment period
  • Changed deadlines for interim amendments
  • Transition relief
  • Deadlines for discretionary amendments
  • New IRS lists for required amendments and operational compliance
  • Revised rules for moving from individually designed plans to preapproved plans
  • Modified off-cycle filing rules
  • Requests for individual letters for preapproved plans
  • Expanded scope of reliance
  • Effective date


Prerequisites: There are no prerequisites or other advanced preparation for this program. Familiarity with current document rules will be helpful. A minimum of two years’ experience in working with qualified plans is recommended.

Level: Intermediate

Instructional Delivery Method: Group – Internet-Based

NASBA Field of Study: Taxes

Speaker: S. Derrin Watson, J.D.
Recipient of ASPPA's 2006 Educator of the Year Award

Objectives: After attending the program you should be able to:

  • Advise an employer regarding amendment deadlines for all plan types
  • Determine the procedures for moving to a preapproved document
  • List the major issues covered by each of the three annual IRS qualified plan document lists
  • Assist an employer to maintain reliance on the employer’s qualified plan document


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