A collection of information packages designed to assist sponsors who are drafting or re-drafting plans to conform with applicable law and regulations. Listed below are sample plan provisions for qualified plans, IRAs, SEPs and SIMPLEs. The freely available Adobe Acrobat Reader software is required to view, print and search these files.
403(b) Plan Draft Listing of Required Modifications and Information Package (LRM) [4-2009]
This draft information package contains samples of plan provisions that satisfy certain specific requirements of the Internal Revenue Code applicable to section 403(b) plans. As provided in Announcement 2009-34, interested persons are invited to submit comments to the Service on the sample plan provisions.
Defined Benefit Listing of Required Modifications and Information Package (LRM) [6-2007]
This information package dated 6/2007 contains samples of plan provisions that have been found to satisfy certain specific requirements of the Internal Revenue Code, as amended through 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 Notice 2007-3, 2007-2 I.R.B. 255 - the 2006 Cumulative List of Changes in Plans Qualification Requirements.
LRM items in Part I - 6, 14, 35, 36, 37, 40, 42, 44, 45, 46, 51, 52, 54, 55, 65, 66, 69, 70, 75, 79, and 88 have been revised. LRM item in Part II - 92 has been revised. LRM items in Part III - 102 and 107 have been revised.
Changes to DB LRM - 08-2007 contains revisions to the LRM package dated 6-2007. DB LRM 14, Definition of Normal Retirement Age, has been revised as a result of Notice 2007-69, 2007-35 I.R.B. In addition, corrections have been made to DB LRMs 35, 40, and 54.
Defined Contribution Listing of Required Modifications and Information Package (LRM) [8-2005]
This information package contains samples of plan provisions that satisfy certain specific requirements of the Internal Revenue Code, as amended through 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.
The final Cross-Testing LRMs have been completed and are now available.
Cash or Deferred Arrangement (CODA) Listing of Required Modifications and Information Package (LRM) [1-2006]
This information package contains samples of plan provisions that satisfy certain specific requirements of the Internal Revenue Code, as amended through 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]
This information package contains samples of plan provisions that satisfy certain specific requirements of the Internal Revenue Code, as amended through 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]
This information package contains samples of plan provisions that satisfy certain specific requirements of the Internal Revenue Code, as amended through the Job Creation and Worker Assistance Act of 2002 (Pub. L. 107-147).
Traditional Individual Retirement Arrangements (IRAs) Listing of Required Modifications and Information Package (LRM) [6-2007]
This information package contains samples of plan provisions that satisfy certain specific requirements of the Internal Revenue Code, as amended through the Tax Relief and Health Care Act of 2006 (Pub. L. 109-432).
Note that an earlier version of these LRMs referenced IRC section 219(c)(5)(C), when it should have been section 219(b)(5)(C), in LRMs 2(d) and 14(d).
Roth Individual Retirement Arrangements (Roth IRAs) Listing of Required Modifications and Information Package (LRM) [5-2007]
This information package contains samples of plan provisions that satisfy certain specific requirements of the Internal Revenue Code, as amended through the Tax Relief and Health Care Act of 2006 (Pub. L. 109-432).
Note that an earlier version of these LRMs referenced IRC section 219(c)(5)(C), when it should have been section 219(b)(5)(C), in LRMs 2(b)(iii) and 14(b)(iii).
SIMPLE IRAs Listing of Required Modifications and Information Package (LRM) [3-2002]
This information package contains samples of plan provisions that satisfy certain specific requirements of the Internal Revenue Code, as amended through the Job Creation and Worker Assistance Act of 2002 (Pub. L. 107-147).
Savings Incentive Match Plan for Employees of Small Employers (SIMPLE IRA plan) Listing of Required Modifications and Information Package (LRM) [4-2005]
This information package contains samples of plan provisions that satisfy certain specific requirements of the Internal Revenue Code, as amended through the Working Families Tax Relief Act of 2004 (Pub. L. 108-311).
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