{"id":33545,"date":"2008-03-26T16:35:41","date_gmt":"2008-03-26T21:35:41","guid":{"rendered":"https:\/\/content.findlaw-admin.com\/ability-legal\/uncategorized\/reminder-irs-retirement-plan-amendment-dates.html"},"modified":"2008-03-26T16:35:41","modified_gmt":"2008-03-26T21:35:41","slug":"reminder-irs-retirement-plan-amendment-dates","status":"publish","type":"corporate","link":"https:\/\/corporate.findlaw.com\/human-resources\/reminder-irs-retirement-plan-amendment-dates.html","title":{"rendered":"Reminder-IRS Retirement Plan Amendment Dates"},"content":{"rendered":"<section class=\"fl-gutenberg-byline\">\n    <div class=\"fl-gutenberg-byline-content\">\n                    <p><em>This article was edited and reviewed by <a href=\"https:\/\/www.findlaw.com\/company\/our-team.html\" rel=\"noopener\">FindLaw Attorney Writers<\/a><\/em><\/p>\n\n                | Last reviewed\n        <time>\n                            May 07, 2026\n                    <\/time>\n    <\/div>\n\n    \n    <details class=\"fl-gutenberg-byline-toggle fl-gutenberg-byline-legally-reviewed\">\n        <summary>\n            <i class=\"fl-gutenberg-byline-icon\" aria-hidden=\"true\"><\/i>\n            Legally Reviewed\n        <\/summary>\n\n        <div class=\"fl-gutenberg-byline-toggle-content\">\n            <p><em>This article has been written and reviewed for legal accuracy, clarity, and style by <a href=\"https:\/\/www.findlaw.com\/company\/our-team.html\" rel=\"noopener\">FindLaw\u2019s team of legal writers and attorneys<\/a> and in accordance with <a href=\"https:\/\/www.findlaw.com\/company\/company-history\/editorial-policy.html\" rel=\"noopener\">our editorial standards<\/a>.<\/em><\/p>\n\n        <\/div>\n    <\/details>\n\n    <details class=\"fl-gutenberg-byline-toggle fl-gutenberg-byline-fast-checked\">\n        <summary>\n            <i class=\"fl-gutenberg-byline-icon\" aria-hidden=\"true\"><\/i>\n            Fact-Checked\n        <\/summary>\n\n        <div class=\"fl-gutenberg-byline-toggle-content\">\n            <p><em>The last updated date refers to the last time this article was reviewed by FindLaw or one of our <a href=\"https:\/\/www.findlaw.com\/company\/our-team\/contributing-authors.html\" rel=\"noopener\">contributing authors<\/a>. We make every effort to keep our articles updated. For information regarding a specific legal issue affecting you, please <a href=\"https:\/\/lawyers.findlaw.com\/?fli=bylinelink\" rel=\"noopener\">contact an attorney in your area<\/a>.<\/em><\/p>\n\n        <\/div>\n    <\/details>\n<\/section>\n\n\n\n<div class=\"rxbodyfield\" xmlns:o=\"urn:www.microsoft.com\/office\" xmlns:st1=\"urn:www.microsoft.com\/smarttags\" xmlns:w=\"urn:www.microsoft.com\/word\" xmlns:x=\"urn:www.microsoft.com\/excel\"><ul><li><i>Tax-Qualified Plans Sponsored by Tax-Exempt, Non-Governmental Entities<\/i><br\/> Tax Reform Act of 1986 <ul><li>Generally, by the last day of the 1998 plan year<\/li><\/ul><br\/><br\/><\/li><li><i>Trust Requirement For 457 Plans Existing on August 20, 1996 Sponsored by State and Local Governments<\/i> <ul><li>Generally, by January 1, 1999<\/li><\/ul><br\/><br\/><\/li><li><i>Tax-Qualified Plans Sponsored by Non-Governmental Entities<\/i><br\/> Small Business Job Protection Act<br\/> Uniformed Services Employment and Reemployment Rights Act of 1994 (&quot;USERRA&quot;)<br\/> Tax Payer Relief Act of 1997<br\/> Uruguay Round Agreements Act (&quot;GATT&quot;) <ul><li>Generally, by the last day of the 1999 plan year<\/li><\/ul><br\/><br\/><\/li><li><i>Tax-Qualified Plans Sponsored by Governmental Entities<\/i><br\/> Small Business Job Protection Act<br\/> Uniformed Services Employment and Reemployment Rights Act of 1994 (&quot;USERRA&quot;)<br\/> Tax Payer Relief Act of 1997<br\/> Uruguay Round Agreements Act (&quot;GATT&quot;) <ul><li>Generally, by the last day of the 2000 plan year<\/li><\/ul><\/li><\/ul><\/div>","protected":false},"excerpt":{"rendered":"<p>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 &#8230;<\/p>\n","protected":false},"template":"","meta":{"_acf_changed":false,"_stopmodifiedupdate":true,"_modified_date":"","_cloudinary_featured_overwrite":false},"corporate_categories":[6487,6486],"class_list":["post-33545","corporate","type-corporate","status-publish","hentry","corporate_categories-human-resources__employment-laws","corporate_categories-human-resources"],"acf":[],"_links":{"self":[{"href":"https:\/\/corporate.findlaw.com\/legal-api\/wp-json\/wp\/v2\/corporate\/33545","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/corporate.findlaw.com\/legal-api\/wp-json\/wp\/v2\/corporate"}],"about":[{"href":"https:\/\/corporate.findlaw.com\/legal-api\/wp-json\/wp\/v2\/types\/corporate"}],"wp:attachment":[{"href":"https:\/\/corporate.findlaw.com\/legal-api\/wp-json\/wp\/v2\/media?parent=33545"}],"wp:term":[{"taxonomy":"corporate_categories","embeddable":true,"href":"https:\/\/corporate.findlaw.com\/legal-api\/wp-json\/wp\/v2\/corporate_categories?post=33545"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}