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Reference Lists of Changes in Qualification Requirements for Retirement Plans

Reference lists are tools to help you ensure that your plan document incorporates all relevant mandatory and optional changes in plan qualification requirements.

Fillable reference lists

You may use these fill-in lists.

Which lists do I use?

For 2010-2015, each reference list contains items that are new to the cumulative list for that year. For example, the 2015 Reference List includes those items that first appeared on the 2015 Cumulative List of Changes in Plan Qualification Requirements.

For an individually designed plan submitted on Form 5300 for a remedial amendment cycle (RAC), complete the reference lists for the five years of your RAC. These are the years covered by the cumulative list applicable to your submission.

Example: Your plan is an individually designed third Cycle A filer and your Form 5300 determination letter application is due January 31, 2017. Your plan will be reviewed based on the 2015 Cumulative List and the relevant reference lists are 2015, 2014, 2013, 2012, and 2011.

How to complete

(1) If your plan document reflects a listed provision:

  • Enter a checkmark in the “√” column.
     
  • In the “Plan Section Reference” column, enter the specific numbered section(s) of your plan document that reflect the provision.
     
  • In the “Date Amendment Signed” column, enter the date that the amendment implementing the plan change was signed. Include the adoption dates for all relevant amendments.

(2) If the provision doesn’t require a plan amendment or isn’t relevant to your plan type:

  • Enter a checkmark in the "N/A" column.
     
  • Example: an item relating to plan administration doesn’t have to be reflected in the plan document.
     
  • Example: an item pertaining solely to defined benefit plans will not be applicable to a profit-sharing plan.

Are reference lists required with a determination letter application?

Although not mandatory, we encourage you to include completed reference lists with your determination letter application. This will facilitate IRS review of your plan document.

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