July 14, 2020

Summer To-Do List: Determination Letter Filing for Cash Balance Plans and Pension Equity Plans

Spotlight on Benefits Blog

The IRS deadline to file for a determination letter for an individually designed statutory hybrid plan is August 31, 2020. Statutory hybrid plans include cash balance plans, pension equity plans and certain other variable annuity plans. This deadline has not been extended under any recent IRS pandemic-related guidance.
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