A collection of information packages designed to assist sponsors who are drafting or re-drafting plans to conform with applicable law and regulations. The freely available Adobe Acrobat Reader software is required to view, print and search these files. Defined Contribution Listing of Required Modifications and Information Package (LRM) PDF (01-2024, modified 02-2024) Redlined version showing changes to Defined Contribution LRM Package PDF (01-2024, modified 02-2024) Sample plan provisions that satisfy certain specific requirements of the Internal Revenue Code, taking into account changes in plan qualification requirements and guidance listed in the 2023 Cumulative List of Changes in Plan Qualification Requirements (Notice 2024-3, 2024-2 I.R.B. 338). Cash or Deferred Arrangement (CODA) Listing of Required Modifications and Information Package (LRM) PDF (01-2024, modified 02-2024) Redlined version showing changes to Cash or Deferred Arrangement LRM Package PDF (01-2024, modified 02-2024) Sample plan provisions that satisfy certain specific requirements of the Internal Revenue Code, as amended through the SECURE 2.0 Act of 2022, Pub. L. 117–328 (“SECURE 2.0”), as reflected on the 2023 Cumulative list of Changes in Retirement Plan Qualification Requirements, Notice 2024-3, 2024-2 I.R.B. 338. Employee Stock Ownership Plan Listing of Required Modifications and Information Package (LRM) PDF (01-2024) Sample plan provisions for use with pre-approved defined contribution plans that satisfy certain specific requirements of the Internal Revenue Code regarding employee stock ownership plan provisions and taking into account changes in plan qualification requirements and guidance listed on the 2023 Cumulative list of Changes in Retirement Plan Qualification Requirements, Notice 2024-3, 2024-2 I.R.B. 338. 403(b) Plan Listing of Required Modifications and Information Package (LRM) PDF (4-2022, modified 4-2023 and 02-2024) Redlined version showing changes to 403(b) Plan (LRM) PDF (4-2022, modified 4-2023 and 02-2024) Sample plan provisions that satisfy certain specific Internal Revenue Code requirements applicable to Internal Revenue Code Section 403(b) plans. Defined Benefit and Cash Balance Listing of Required Modifications and Information Package (LRM) PDF (08-2020) Redlined version showing changes to Defined Benefit and Cash Balance LRM Package PDF (08-2020) Sample plan provisions that satisfy certain requirements of the Internal Revenue Code, taking into account changes in plan qualification requirements and guidance listed in the 2020 Cumulative List of Changes in Plan Qualification Requirements (Notice 2020-14, 2020-13 I.R.B. 555). Defined Contribution Listing of Required Modifications and Information Package (LRM) PDF (10-2017) Redlined version showing changes to Defined Contribution LRM Package PDF (10-2017) Sample plan provisions that satisfy certain specific requirements of the Internal Revenue Code, taking into account changes in plan qualification requirements and guidance listed in the 2017 Cumulative List of Changes in Plan Qualification Requirements (Notice 2017-37, 2017-29 I.R.B. 89). Cash or Deferred Arrangement (CODA) Listing of Required Modifications and Information Package (LRM) PDF (10-2017) Redlined version showing changes to Cash or Deferred Arrangement LRM Package PDF (10-2017) Sample plan provisions that satisfy certain specific requirements of the Internal Revenue Code, as amended through the Surface Transportation and Veterans Health Care Choice Improvement Act of 2015, Pub. L. 114-41. Employee Stock Ownership Plan Listing of Required Modifications and Information Package (LRM) PDF (10-2017) Sample plan provisions for use with pre-approved defined contribution plans that satisfy certain specific requirements of the Internal Revenue Code regarding employee stock ownership plan provisions and taking into account changes in plan qualification requirements and guidance listed in the 2017 Cumulative List of Changes in Plan Qualification Requirements (Notice 2017-37, 2017-29 I.R.B. 89). SIMPLE Individual Retirement Arrangements (SIMPLE IRAs) Plan Listing of Required Modifications and Information Package (LRM) PDF (9-2016) Sample plan provisions that satisfy certain specific requirements of the Internal Revenue Code, which was amended by the Protecting Americans From Tax Hikes Act of 2015 (Pub. L. 114-113). Cash Balance Plan Listing of Required Modifications and Information Package (LRM) PDF (6-2015) Sample plan provisions for use with pre-approved plans intending to satisfy the Internal Revenue Code requirements applicable to defined benefit plans that include a cash balance formula. Updated 08-2020 – see above. Employee Stock Ownership Plan Listing of Required Modifications and Information Package (LRM) PDF (6-2015) Sample plan provisions for use with pre-approved plans intending to satisfy the requirements of IRC Section 4975(e)(7). Updated 10-2017 - see above. 403(b) Plan Listing of Required Modifications and Information Package (LRM) PDF (3-2015) Redlined version showing changes to 403(b) Plan (LRM) PDF Sample plan provisions that satisfy certain specific Internal Revenue Code requirements applicable to Internal Revenue Code Section 403(b) plans. Defined Benefit Listing of Required Modifications and Information Package (LRM) PDF (4-2013) Redlined version showing changes to Defined Benefit (LRM) PDF Sample plan provisions that satisfy certain specific requirements of the Internal Revenue Code, taking into account changes in the plan qualification requirements and guidance listed in the 2012 Cumulative List of Changes in Plan Qualification Requirements (Notice 2012-76, 2012-52 I.R.B. 775). Updated 08-2020 – see above. Defined Contribution Listing of Required Modifications and Information Package (LRM) PDF (10-2011) Sample plan provisions that satisfy certain specific requirements of the Internal Revenue Code, taking into account changes in the plan qualification requirements and guidance listed in the 2010 Cumulative List of Changes in Plan Qualification Requirements (Notice 2010-90, 2010-52 I.R.B. 909). Updated 10-2017 - see above. Cash or Deferred Arrangement (CODA) Listing of Required Modifications and Information Package (LRM) PDF (10-2011) Sample plan provisions that satisfy certain specific requirements of the Internal Revenue Code, as amended through the Small Business Jobs Act of 2010 (P.L. 111-240). Updated 10-2017 - see above. Traditional Individual Retirement Arrangements (IRAs) Listing of Required Modifications and Information Package (LRM) PDF (6-2010) Sample plan provisions that satisfy certain specific requirements of the Internal Revenue Code, which was amended by the Worker, Retiree, and Employer Recovery Act of 2008 (Pub. L. 110-458). Roth Individual Retirement Arrangements (Roth IRAs) Listing of Required Modifications and Information Package (LRM) PDF (6-2010) Sample plan provisions that satisfy certain specific requirements of the Internal Revenue Code, which was amended by the Worker, Retiree, and Employer Recovery Act of 2008 (Pub. L. 110-458). SIMPLE IRAs Listing of Required Modifications and Information Package (LRM) PDF (6-2010) Sample plan provisions that satisfy certain specific requirements of the Internal Revenue Code, which was amended by the Worker, Retiree, and Employer Recovery Act of 2008 (Pub. L. 110-458). Updates 09-2016 - see above. 403(b) Plan Draft Listing of Required Modifications and Information Package (LRM) PDF (4-2009) Sample plan provisions that satisfy certain specific Internal Revenue Code requirements applicable to Internal Revenue Code Section 403(b) plans. Changes to DB (LRM) PDF (8-2007) contains revisions to the LRM package dated 6-2007. DB LRM 14, definition of Normal Retirement Age has been revised pursuant to Notice 2007-69. In addition, corrections have been made to DB LRMs 35, 40, and 54. Updated 4-2013 and 8-2020 - see above. Defined Benefit Listing of Required Modifications and Information Package (LRM) PDF (6-2007) Sample plan provisions that have been found to satisfy certain specific Internal Revenue Code requirements, which was amended by the Gulf Opportunity Zone Act of 2005 (Pub. L. 109-135), as well as certain law changes under the Pension Protection Act of 2006 (Pub. L. 109-280), as described in the 2006 Cumulative List PDF of Changes in Plans Qualification Requirements. Updated 4-2013 and 8-2020 - see above. Cash or Deferred Arrangement (CODA) Listing of Required Modifications and Information Package (LRM) PDF (1-2006) Sample plan provisions that satisfy certain specific requirements of the Internal Revenue Code, which was amended by the Working Families Tax Relief Act of 2004 (Pub. L. 108-311). Updated 10-2011 and 10-2017 - see above. Defined Contribution Listing of Required Modifications and Information Package (LRM) PDF (8-2005) Sample plan provisions that satisfy certain specific requirements of the Internal Revenue Code, which was amended by the Job Creation and Worker Assistance Act of 2002 (Pub. L. 107-147). It replaces the 3-2005 information package and the 6-2005 revisions to DC LRM#49. Updated 10-2011 and 10-2017 - see above. The final Cross-Testing LRMs PDF have been completed and are now available. Savings Incentive Match Plan for Employees of Small Employers (SIMPLE IRA plan) Listing of Required Modifications and Information Package (LRM) PDF (4-2005) Sample plan provisions that satisfy certain specific requirements of the Internal Revenue Code, which was amended by the Working Families Tax Relief Act of 2004 (Pub. L. 108-311). Simplified Employee Pension (SEP) Listing of Required Modifications and Information Package (LRM) PDF (3-2002) Sample plan provisions that satisfy certain specific requirements of the Internal Revenue Code, which was amended by the Job Creation and Worker Assistance Act of 2002 (Pub. L. 107-147). Salary Reduction Simplified Employee Pension (SARSEP) Listing of Required Modifications and Information Package (LRM) PDF (3-2002) Sample plan provisions that satisfy certain specific requirements of the Internal Revenue Code, which was amended by the Job Creation and Worker Assistance Act of 2002 (Pub. L. 107-147).
