More retirement-related regulatory news for plan sponsors, including links to detailed information.
Amendment for cash balance plan’s pre-conversion benefit granted
The Internal Revenue Service (IRS) has released a ruling, Private Letter Ruling 201803006, which states that the interest rate look-back month for a cash balance plan’s pre-conversion benefit can be amended.
For more information, click here.
Form 5500-EZ released
The IRS has released 2017 Form 5500-EZ, Annual Return of One-Participant (Owners and Their Spouses) Retirement Plan and its instructions.