EBP2305. Plan Documents: Trail Markers for Post Cycle Three Required Plan Amendments (REPEATED ON DAY 2)

Cycle Three for DC plans has finished but required amendments are still abundant for DC, DB and 403(b) plans. This session will help understand what to look for in necessary qualifying language for each of these plan types.

Learning Objectives:

• Identify what is a late interim amendment or late adoption of required plan amendments and how to correct.
• Assess whether a plan has adopted all required interims for recent legislation.