Retirement Plans After IRS’ Determination Letter Cutback



David Rogers, Andrew Liazos, Brian Benko and Emily Rickard wrote this bylined article about what they called “the death knell” for the program by which the IRS provided periodic determination letters to employers that sponsor an individually designed qualified retirement plan. Such sponsors “must develop new means for assuring they comply with the qualification requirements” after the program ends on 1-31-17, the authors wrote.