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During the Frozen Plan Amendments project, the Employee Plans Compliance Unit looked at whether sponsors of frozen defined benefit plans had amended their plans for the Economic Growth and Tax Relief Reconciliation Act of 2001.

Notice 2013-17 offers relief for plan amendments to meet new diversification requirements

Additional resources related to retirement plan document amendments and determination letter requests.

The law allows employers to terminate or amend the terms of a retirement plan. A significant amendment to a plan, especially of the rate at which participants earn future benefits, can actually convert a particular type of plan to another type of retirement plan.

These frequently recurring defects in plan language that require corrective amendments and delay case closure.

You need to file an amended return. We've received information not reported on your tax return.

Will I get a confirmation that I filed Form 990-N? Can I file an amended form?

Submit an amended return to request late-filing relief or penalty relief if you couldn’t file tax documents for gain recognition agreements on time.

Statements are pursuant to the requirements of the Balanced Budget and Emergency Deficit Control Act of 1985, as amended, for the federal fiscal year mentioned in each statement.

IRS Notice 2014-7 allows certain Medicaid waiver payments to be excluded from income. Affected taxpayers may file amended returns.