Laws change frequently and plans need to be amended to comply with the most recent requirements. Resources for drafting or modifying plan language Listings of Required Modifications (LRMs) Sample plan language for pre-approved plans Operational Compliance List List of changes in qualification requirements effective during a calendar year Cumulative Lists of Changes in Plan Qualification Requirements Items that may require amendments (post-2015 lists are for pre-approved plan cycles only) Required Amendments Lists Annual list of guidance that may require plan amendments (beginning 2016) Reference Lists Fillable annual checklist of new guidance items affecting plan documents IRS Checklists for Retirement Plan Documents Worksheets and explanations (Alert Guidelines) used by the IRS in reviewing plans Recurring plan issues found in determination case review Common mistakes in plain language and tips on how to correct them Amendment cycles 5-year cycle for individually designed plans (ending January 1, 2017) 6-year cycle for pre-approved plans Overview of staggered remedial amendment cycles Employee Stock Ownership Plans Guidance for ESOPs ESOP determination letter application review process Additional resources FAQs on determination, opinion and advisory letters Determination, Opinion and Advisory Letters Determination Program Rev. Proc. 2016-37
