IRS Releases 2012 Cumulative List of Changes in Plan Qualification Requirements | Practical Law
The Internal Revenue Service (IRS) recently issued Notice 2012-76, which provides the 2012 Cumulative List of Changes in Plan Qualification Requirements. The Cumulative List sets out the changes to employee benefit plan requirements that the IRS will review when it determines if a plan has been properly updated. The 2012 Cumulative List applies to plans that are submitted for a determination letter during Cycle C (from February 1, 2013 to January 31, 2014).