Wednesday, December 19, 2007

IRS Notice 2007-94 - 2007 Cumulative List of Changes in Plan Qualification Requirements

Part III – Administrative, Procedural and Miscellaneous

IRS Notice 2007-94 - 2007 Cumulative List of Changes in Plan Qualification Requirements

Retirement plans; qualification, list of changes. This notice sets forth a list of changes referred to in Rev. Proc. 2007-44, 2007-28 I.R.B. 54, pertaining to the statutory, regulatory, and guidance changes needed for certain requests to the Service for opinion, advisory, and determination letters for the 12-month period beginning February 1, 2008.

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