Understanding Employee Benefits


Posts from Elizabeth Delagardelle

IRS Expands Determination Letter Program to Hybrid and Merged Plans

The IRS has issued guidance (Rev. Proc. 2019-20) expanding the determination letter program for certain individually designed plans.  The IRS had previously announced in 2017 that the determination letter program for individually designed plans would be limited to initial plan qualification and qualification on plan termination.  Since that time, the... Read More

Topics: Retirement Plans