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.


Source: 401(k) Advisor