IRS Notice 2016-80 Includes 2016 Required Amendments List | Practical Law
The Internal Revenue Service (IRS) issued Notice 2016-80, which includes the 2016 Required Amendments List for Qualified Retirement Plans. Individually designed plans must be amended by the expiration of the remedial amendment period included in the 2016 Required Amendments List (December 31, 2018) for any changes in qualification requirements included on the List.