Amend or update a plan

Find resources for drafting or amending retirement plan language to address law changes.
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Required amendments list

Annual list of changes in retirement plan qualification requirements
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Plan amendments required before termination

One of the steps to take before terminating your retirement plan is to make sure your plan document includes all law changes your plan was required to follow as of the plan’s termination date. These
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Plan amendment correction method for hardship distributions errors

Plan Amendment Correction Method for Hardship Distributions Errors
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Self-correct defective 403(b) plan provisions during the remedial amendment period

Self-Correct Defective 403(b) Plan Provisions During the Remedial Amendment Period
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Determination, opinion and advisory letter for retirement plans - Staggered remedial amendment cycles

Revenue Procedure 2007-44 establishes a system of remedial amendment cycles under section 401(b) of the Code for individually designed and pre-approved plans.
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Fixing common plan mistakes - Using a plan amendment for correction in the self-correction program

Fixing Common Plan Mistakes - Using a Plan Amendment for Correction in the Self-Correction Program
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Employee Plans News - Sample plan amendment on benefit limits for underfunded plans

Sample Plan Amendment on Benefit Limits for Underfunded Plans
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Determination, opinion and advisory letters - 6-year cycle for pre-approved plans

Six-year remedial amendment cycles for pre-approved plans.
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Reference lists of changes in qualification requirements for retirement plans FAQs

Reference lists help you ensure that your plan document incorporates all relevant changes in plan qualification requirements and records the plan document sections amended and dates the amendments were made.
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