N-2017-72: 2017 Required Amendments List for Qualified Retirement Plans

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December 5, 2017

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Issue Number: N-2017-72

Inside This Issue

Notice 2017-72 contains the 2017 Required Amendments List for individually designed qualified retirement plans. The list identifies certain changes in qualification requirements that became effective in 2017 that may require a retirement plan to be amended in order to remain qualified, and establishes the date by which any necessary amendment must be made.

Notice 2017-72 will appear in Internal Revenue Bulletin 2017-52 dated December 26, 2017.

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