As imagined by plan sponsors of closed defined benefit pension plans, the IRS issued Notice 201-49, the fifth extension for an additional year of the temporary nondiscrimination relief for “closed” defined benefit pension...more
Believe it or not, it may be time to distribute a new Summary Plan Description (SPD) to include all changes made since the last issuance or a Summary of Material Modifications (SMM) for any amendments adopted during the 2018...more