Required 2013 Qualified Retirement Plan Amendments and Cycle C Determination Letter Filing Deadline | Practical Law
This Article provides a summary of required qualified retirement plan amendments for individually designed plans that must be adopted to comply with the Internal Revenue Code (IRC) by the end of the 2013 plan year. It also provides links to Practical Law's Standard Clauses containing integrated notes with important explanations and drafting tips for each required qualified retirement plan amendment. This Article also provides plan document considerations for January 2014 determination letter application filers (Cycle C).