Topic Archive: IRS

The Plan Document – More Like Guidelines or Actual Rules?

Adam C. Pozek | 03/30/10

As the EGTRRA restatement window closes for pre-approved DC plans and begins to open for pre-approved DB plans, I thought I would pontificate on the importance of the plan document. Qualified plans are required to be maintained pursuant to a written plan document.  Operating the plan inconsistent with terms in that document is an operational failure that can threaten a plan’s qualified status.

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