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Retirement Plan › Retirement › Hybrid Plan

A&O Shearman

UK Pensions: Joint DB and DC trustee agenda—August 2025

A&O Shearman on

Welcome to our monthly update on current legal issues for trustees of DB and hybrid pension schemes, designed to help you stay up to date with key developments between trustee meetings and to support the legal update item on...more

Brownstein Hyatt Farber Schreck

IRS Implements Prospective Expansion of Determination Letter Program to Merged Plans

Brownstein Hyatt Farber Schreck on

The IRS has announced a limited expansion of its determination letter program. Beginning Sept. 1, 2019, the IRS will accept determination letter (“DL”) applications for individually designed merged plans....more

Poyner Spruill LLP

IRS Determination Letter Program Broadens Its Reach

Poyner Spruill LLP on

On May 1, the Internal Revenue Service (IRS) announced an expansion of the existing determination letter submission program. Previously the IRS has only allowed submissions of initial retirement plan qualifications and plan...more

Proskauer - Employee Benefits & Executive...

IRS Announces Limited Expansion of its Determination Letter Program for Individually Designed Retirement Plans – But Questions...

Proskauer - Employee Benefits & Executive... on

On May 1, 2019, the IRS released Revenue Procedure 2019-20 which provides for a limited-scope expansion of its determination letter program for individually designed plans. Beginning on September 1, 2019, the IRS will accept...more

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