
Staggering into the new world – The IRS’s new amendment submission deadlines
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Description
Abstract: A few years ago, the IRS established a system for cyclical remedial amendment periods for pre-approved and individually designed retirement plans. Now, the IRS has replaced the original rules with a new set of staggered submission deadlines. This article looks at the differences between the old system and the new system and the deadlines that apply to various plan types.
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