IRS Issues Operational Compliance List for 2019 | Practical Law
On March 22, 2019, the Internal Revenue Service (IRS) issued the Operational Compliance List for tax-qualified retirement plans. The Operational Compliance List is mandated by IRS Rev. Proc. 2016-37 and notifies plan sponsors and service providers of changes to the tax-qualification requirements that became effective during the 2019 calendar year.