Required 2011 Qualified Retirement Plan Amendments and Cycle A Determination Letter Filing Deadline | Practical Law
This Article provides a summary of required qualified retirement plan amendments that must be adopted under the Employee Retirement Income Security Act of 1974 (ERISA) and the Internal Revenue Code (IRC) by the end of the 2011 plan year. It also provides plan document considerations for January 2012 determination letter application filers (Cycle A).