Reminder-IRS Retirement Plan Amendment Dates
- Tax-Qualified Plans Sponsored by Tax-Exempt, Non-Governmental Entities
Tax Reform Act of 1986- Generally, by the last day of the 1998 plan year
- Trust Requirement For 457 Plans Existing on August 20, 1996 Sponsored by State and Local Governments
- Generally, by January 1, 1999
- Tax-Qualified Plans Sponsored by Non-Governmental Entities
Small Business Job Protection Act
Uniformed Services Employment and Reemployment Rights Act of 1994 ("USERRA")
Tax Payer Relief Act of 1997
Uruguay Round Agreements Act ("GATT")- Generally, by the last day of the 1999 plan year
- Tax-Qualified Plans Sponsored by Governmental Entities
Small Business Job Protection Act
Uniformed Services Employment and Reemployment Rights Act of 1994 ("USERRA")
Tax Payer Relief Act of 1997
Uruguay Round Agreements Act ("GATT")- Generally, by the last day of the 2000 plan year