N-2018-69: Extends temporary relief for closed defined benefit plans

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August 24, 2018

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Issue Number: N-2018-69

Inside This Issue

Notice 2018-69 extends the temporary nondiscrimination relief for closed defined benefit plans that is provided in Notice 2014-5, 2014-2 I.R.B. 276, by making that relief available for plan years beginning before 2020 if the conditions of Notice 2014-5 are satisfied.

Notice 2018-69 will be in IRB 37, dated September 10, 2018.

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