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Listing of Required Modifications (LRMs)

A collection of information packages designed to assist sponsors who are drafting or re-drafting plans to conform with applicable law and regulations.

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Defined Benefit Listing of Required Modifications and Information Package (LRM) [4-2013]
Redlined version showing changes to Defined Benefit LRM [6-2007] (revised 8-2007)
Sample plan provisions that satisfy certain specific requirements of the Internal Revenue Code, taking into account changes in the plan qualification requirements and guidance listed in the 2012 Cumulative List of Changes in Plan Qualification Requirements (Notice 2012-76, 2012-52 I.R.B. 775).


403(b) Plan Listing of Required Modifications and Information Package (LRM) [3-2013]
Sample plan provisions that satisfy certain specific Internal Revenue Code requirements applicable to Internal Revenue Code Section 403(b) plans.


Defined Contribution Listing of Required Modifications and Information Package (LRM) [10-2011]
Sample plan provisions that satisfy certain specific requirements of the Internal Revenue Code, taking into account changes in the plan qualification requirements and guidance listed in the 2010 Cumulative List of Changes in Plan Qualification Requirements (Notice 2010-90, 2010-52 I.R.B. 909).


Cash or Deferred Arrangement (CODA) Listing of Required Modifications and Information Package (LRM) [10-2011]
Sample plan provisions that satisfy certain specific requirements of the Internal Revenue Code, as amended through the Small Business Jobs Act of 2010 (P.L. 111-240).


Traditional Individual Retirement Arrangements (IRAs) Listing of Required Modifications and Information Package (LRM) [6-2010]
Sample plan provisions that satisfy certain specific requirements of the Internal Revenue Code, which was amended by the Worker, Retiree, and Employer Recovery Act of 2008 (Pub. L. 110-458).


Roth Individual Retirement Arrangements (Roth IRAs) Listing of Required Modifications and Information Package (LRM) [6-2010]
Sample plan provisions that satisfy certain specific requirements of the Internal Revenue Code, which was amended by the Worker, Retiree, and Employer Recovery Act of 2008 (Pub. L. 110-458).


SIMPLE IRAs Listing of Required Modifications and Information Package (LRM) [6-2010]
Sample plan provisions that satisfy certain specific requirements of the Internal Revenue Code, which was amended by the Worker, Retiree, and Employer Recovery Act of 2008 (Pub. L. 110-458).


403(b) Plan Draft Listing of Required Modifications and Information Package (LRM) [4-2009]
Sample plan provisions that satisfy certain specific Internal Revenue Code requirements applicable to Internal Revenue Code Section 403(b) plans.


Changes to DB LRM [8-2007] contains revisions to the LRM package dated 6-2007. DB LRM 14, definition of Normal Retirement Age has been revised pursuant to Notice 2007-69. In addition, corrections have been made to DB LRMs 35, 40, and 54.


Defined Benefit Listing of Required Modifications and Information Package (LRM) [6-2007]
Sample plan provisions that have been found to satisfy certain specific Internal Revenue Code requirements, which was amended by the Gulf Opportunity Zone Act of 2005 (Pub. L. 109-135), as well as certain law changes under the Pension Protection Act of 2006 (Pub. L. 109-280), as described in the 2006 Cumulative List of Changes in Plans Qualification Requirements. Updated 8-2007 and 4-2013- see above.


Cash or Deferred Arrangement (CODA) Listing of Required Modifications and Information Package (LRM) [1-2006]
Sample plan provisions that satisfy certain specific requirements of the Internal Revenue Code, which was amended by the Working Families Tax Relief Act of 2004 (Pub. L. 108-311). Updated 10-2011 - see above.


Defined Contribution Listing of Required Modifications and Information Package (LRM) [8-2005]
Sample plan provisions that satisfy certain specific requirements of the Internal Revenue Code, which was amended by the Job Creation and Worker Assistance Act of 2002 (Pub. L. 107-147). It replaces the 3-2005 information package and the 6-2005 revisions to DC LRM#49. Updated 10-2011 - see above.

The final Cross-Testing LRMs have been completed and are now available.


Savings Incentive Match Plan for Employees of Small Employers (SIMPLE IRA plan) Listing of Required Modifications and Information Package (LRM) [4-2005]
Sample plan provisions that satisfy certain specific requirements of the Internal Revenue Code, which was amended by the Working Families Tax Relief Act of 2004 (Pub. L. 108-311).


Simplified Employee Pension (SEP) Listing of Required Modifications and Information Package (LRM) [3-2002]
Sample plan provisions that satisfy certain specific requirements of the Internal Revenue Code, which was amended by the Job Creation and Worker Assistance Act of 2002 (Pub. L. 107-147).


Salary Reduction Simplified Employee Pension (SARSEP) Listing of Required Modifications and Information Package (LRM) [3-2002]
Sample plan provisions that satisfy certain specific requirements of the Internal Revenue Code, which was amended by the Job Creation and Worker Assistance Act of 2002 (Pub. L. 107-147).

Page Last Reviewed or Updated: 04-Mar-2014