Daily Tax Update - December 5, 2014: IRS Provides Extension for Certain Plan Determination Requests

IRS Provides Extension for Certain Plan Determination Requests:  In Announcement 2014-41 the IRS extended to June 30, 2015, the deadline for submitting applications for certain opinion and advisory letters for pre-approved defined benefit plans.  The original deadline was February 2, 2015.

Miscellaneous Guidance: 
Notice 2014-77 provides the 2014 Cumulative List of Changes in Plan Qualification Requirements.