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amendments

October 13, 2011 By Mark Schulte Leave a Comment

What’s Important for Plan Sponsors in IRS Hybrid Plan Notice 2011-85

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IRS Notice 2011-85 announces the relief and postponed effective date for several items related to hybrid pension plans (e.g., cash balance and PEP plans). The notice is pretty technical (of course), but the IRS also published a nice summary of what’s affected by the relief. Here’s what it means for …

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March 31, 2011 By Mark Schulte 1 Comment

Strategic 401(k) Design: Preventing ADP Failures

If your 401(k) plan is failing the Actual Deferral Percentage (ADP) test, then it’s time to consider some plan design changes. You need to figure out a way to encourage non-highly compensated employees (NHCEs) to save more retirement money in their 401(k) accounts while keeping benefit costs under …

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December 9, 2010 By Mark Schulte Leave a Comment

Explanation of 436 and Hybrid Plan Amendment Extensions

As we speculated a few weeks ago, the IRS has extended the deadline for plan sponsors to amend their plan documents to comply with certain law changes under PPA and WRERA. Notice 2010-77 essentially just adds a year to the previously extended deadlines from Notice 2009-97. These extensions may be a …

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