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The fourth remedial amendment cycle (rac) list is for defined contribution plans submitted from february 1, 2024, to august 25, 2025, and covers the 2023 cumulative list.once the reviews are complete the list will contain the letter serial numbers and date Might there be an obligation to report at least the § 401(k) contributions made during the year with respect to those statements? In other words, the irs has not addressed whether plans can be amended to remove the distribution triggers once they are added

Plan sponsors should consider this ambiguity before moving forward with adding these rules

The notice makes clear that additional guidance should be forthcoming in the form of regulations. Section iii of this notice describes the guidance under consideration, which would provide that employees of a public charter school may participate in a state or local retirement system if certain conditions are satisfied Section iv of this notice discusses the potential for broader transition relief for governmental plans once final regulations under section 414(d) are issued. Kimberly admitted she initialed the distribution terms and didn't claim fraud or any mutual legal mistake

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