Year-End IRS Guidance: Limited PPA Amendment Relief, s. 403(b) Opinion/Determination Letters, 2009 Cumulative List And s. 409A/TARP Relief.
Mondaq Business Briefing › Nbr. 2010, January 2010
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Year-End IRS Guidance: Limited PPA Amendment Relief, s. 403(b) Opinion/Determination Letters, 2009 Cumulative List And s. 409A/TARP Relief.
Originally published December 16, 2009
Last week, the Internal Revenue Service (IRS) issued guidance on a variety of qualified and nonqualified retirement plan matters. As discussed below in greater detail, the IRS has: (1) extended the deadline for adopting certain amendments required by the Pension Protection Act of 2006 (PPA); (2) announced its plans to mov...See the full content of this document
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