Law & Policy
Most retirement plan sponsors have few 2025 year-end amendments
Retirement plan sponsors have few (if any) plan amendments to adopt before the end of 2025.
Rev. Proc. 2022-4 contains annual updates to procedures for requesting IRS determination letters, private letter rulings and other tax advice on employee plan matters. Key changes to last year’s revenue procedure include the following:
Electronic submission of the Form 5310, Application for Determination for Terminating Plan, became mandatory last year.