2013 Reference List (Changes In Qualification Requirements For Retirement Plans) | Pdf Fpdf Doc Docx | Official Federal Forms

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2013 Reference List (Changes In Qualification Requirements For Retirement Plans) | Pdf Fpdf Doc Docx | Official Federal Forms

2013 Reference List (Changes In Qualification Requirements For Retirement Plans)

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Plan name________________________________________________________ EIN____________ Plan number______ 2013 Reference List N/A 2013 Cumulative List (Notice 2013-84) New Provisions United States v. Windsor, 570 U.S. ___, 133 S. Ct. 2675 (2013). The Supreme Court found that Section 3 of the Defense of Marriage Act (DOMA), which provides that in determining the meaning of any Act of Congress, or of any ruling, regulation, or interpretation of the various administrative bureaus and agencies of the United States, the word `marriage' means only a legal union between one man and one woman as husband and wife, and the word `spouse' refers only to a person of the opposite sex who is a husband or a wife, is unconstitutional because it violates the principles of equal protection. Revenue Ruling 2013-17, 2013-38 I.R.B. 201, provides that for federal tax purposes, the terms "spouse," "husband and wife," "husband," and "wife" include an individual married to a person of the same sex if the individuals are lawfully married under state law; the term "marriage" includes such a marriage between individuals of the same sex; and the IRS adopts a general rule recognizing a marriage of same-sex individuals that was validly entered into in a state whose laws authorize the marriage of two individuals of the same sex even if the married couple is domiciled in a state that does not recognize the validity of same-sex marriages. Plan Section Reference Date Amendment Signed 1 2 3 Notice 2013-17, 2013-20 I.R.B. 1082, provides relief from anti-cutback rules for an amendment to an ESOP that becomes subject to the diversification requirements of § 401(a)(35) to eliminate all in-service distribution options previously used to satisfy the diversification requirements of § 401(a)(28)(B)(i). Page 1 of 2 American LegalNet, Inc. www.FormsWorkFlow.com Plan name________________________________________________________ EIN____________ Plan number______ 2013 Reference List N/A 2013 Cumulative List (Notice 2013-84) New Provisions Plan Section Reference Date Amendment Signed 4 Final regulations that provide guidance on permitted midyear reductions or suspensions of safe harbor nonelective contributions in certain circumstances for amendments adopted after May 18, 2009, and revise the requirements for permitted mid-year reductions or suspensions of safe harbor matching contributions for plan years beginning on or after January 1, 2015, were published on November 15, 2013 (78 Fed. Reg. 68735). 5 ATRA § 902 added § 402A(c)(4)(E), which provides that rollovers from a plan account to the plan's designated Roth account can include a rollover of an otherwise nondistributable amount. 6 Notice 2013-74 provides guidance regarding § 402A(c)(4)(E) and also provides guidance that applies to all in-plan Roth rollovers under § 402A(c)(4). Page 2 of 2 American LegalNet, Inc. www.FormsWorkFlow.com

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