Notice Clarifies Midyear Amendment of Certain Retirement Plans Post-Windsor

The IRS clarified that a qualified retirement plan will continue to be a qualified 401(k) or 401(m) safe-harbor plan if it adopts a midyear amendment to its plan to comply with the rules in Notice 2014-19 requiring qualified plans to conform to the Windsor decision.

Source: http://feedproxy.google.com/~r/AICPA_Tax/~3/VeW-GMz1VjA/20140515-1.aspx

accounting income tax accountant accounting companies cpa tax accountant accounting company