August 1, 2017

The New Frontier of Retirement Plan Documents

Los Angeles partner Heather Abrigo authored an article for 401(k) Advisor titled “The New Frontier of Retirement Plan Documents.” Heather outlines the IRS-issued Revenue Procedure 2017-41 and its effects on retirement plan documents. Revenue Procedure 2017-41 provides for more flexibility in connection with the use of pre-approved plans, specifically non-standardized plans.

The article examines what changes were implemented, as well as how other plan sponsors—for which the pre-approved documents are too restrictive—can ensure that plan documents maintain tax-qualified status.

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