1 November 2024 • 1 minute read
Qualified retirement plans agenda
Available for downloadOur qualified retirement plans agenda
outlines current
legislative, litigation, and other
developments concerning tax-qualified
retirement plans. Sponsors are encouraged
to be aware of these issues and assess
whether any action is required or desired for
their retirement plans.
Although the mandatory deadline to adopt required amendments to qualified retirement plans remains December 31, 2026 for most plans, plan sponsors will find that amending plans to reflect any required or selected optional provisions when those provisions become effective can help avoid errors in administration, as well as help communicate those changes to plan participants and beneficiaries. Any other discretionary amendments must be adopted by the last day of the plan year in which they become effective.
Although the mandatory deadline to adopt required amendments to qualified retirement plans remains December 31, 2026 for most plans, plan sponsors will find that amending plans to reflect any required or selected optional provisions when those provisions become effective can help avoid errors in administration, as well as help communicate those changes to plan participants and beneficiaries. Any other discretionary amendments must be adopted by the last day of the plan year in which they become effective.
Download the agenda
