Retirement Plans Newsletter
BULLETIN
Supplement to
August 24, 2018
"Notice 2014-5 provides temporary nondiscrimination relief for certain 'closed' defined benefit pension plans (i.e., defined benefit plans that provide ongoing accruals but that have been amended to limit those accruals to some or all of the employees who participated in the plan on a specified date).... [T]he IRS and the Treasury Department have determined that it is appropriate to extend the relief provided under Notice 2014-5
for an additional year.... The temporary nondiscrimination relief for closed plans that is provided in Notice 2014-5
is hereby extended to plan years beginning before 2020 if the conditions of Notice 2014-5
are satisfied."
Internal Revenue Service [IRS]
BenefitsLink.com, Inc.
1298 Minnesota Avenue, Suite HWinter Park, Florida 32789
(407) 644-4146
Lois Baker, J.D., President
David Rhett Baker, J.D., Editor and Publisher
Holly Horton, Business Manager
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