Deadline Extended for Certain Retirement Plan Amendments
The IRS issued Notice 2009-97, which extends the deadline to the last day of the first plan year that begins on or after January 1, 2010, for amending qualified retirement plans to meet certain requirements created by the Pension Protection Act of 2006 (“PPA ”) and subsequently modified by the Worker, Retiree, and Employer Recovery Act of 2008.
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