Category Archives: Final 415 Regs

Amendment for Final 415 Regs

From the Cincinnati Benefits Conference today comes information about the amendment for the Final 415 Regulations. The IRS will not be issuing a model or sample amendment, so plan sponsors should plan on adopting a good faith amendment to incorporate … Continue reading

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IRS Has a Busy Day

New information today from the IRS, PBGC and the Government Printing Office. Today, the IRS released Revenue Procedure 2007-37, setting forth the procedure that a sponsor of a defined benefit plan, other than a multiemployer plan, can request and obtain … Continue reading

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IRS Summary of Final 415 Regs

The IRS released a short two-page summary of the Final 415 Regs in the form of a special edition of Employee Plan News. The summary for the items changed by the Pension Protection Act are: The following modifications to section … Continue reading

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Final 415 Regs issued by IRS

The IRS finally issued the long-awaited Final 415 Regs. These regs are effective April 5, 2007, and generally apply for limitations years beginning after July 1, 2007. BenefitsLink.com posted two versions – one from the Federal Register, which is a … Continue reading

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