PART I. IDENTIFICATION OF FAILURES
Internal Revenue Bulletin 2008-35 · 2026-10-03 edition · updated 2026-10-04 · United States
A. Interim Amendments
The plan identified above was not amended timely for (check all failures that apply)
□ Good faith amendments under the Economic Growth and Tax Relief Reconciliation Act of…¶
under Notice 2001–42 (for details see Notice 2001–57). If the Plan Sponsor failed to timely adopt one or more good faith amendments required for the plan to comply with EGTRRA, then check the box on the left and check the applicable amendments below:
□ The increased limit on annual additions under § 415(c) (applies to defined…¶
□ Modification of top heavy rules under § 416 (applies to both defined benefit and…¶
matching contributions that do not vest as rapidly as any of the schedules provided for under § 411(a)(12))
□ Modification of rules relating to eligible rollover distributions under §§…¶
402(c)(8) (applies to both defined benefit and defined contribution plans)
□ Repeal of the multiple use test under Treasury Regulations § 1.401 (m)–2 (applies to…¶
formerly subject to the multiple use test)
□ Suspension period following hardship distribution (required for plans subject to the…¶
□ The automatic rollover provision under § 401(a)(31)(B), as described in Notice 2005–5…¶
□ The final and temporary regulations under § 401(a)(9) (interim amendment required for…¶
defined benefit plans have until the end of the extended EGTRRA remedial amendment period to amend. See Rev. Procs. 2002–29 and 2003–10.)
□ Guidance relating to the prescribed mortality table under § 415(b)(2)(E)(v) or the…¶
§ 417(e)(3)(A)(ii)(I), as described in Rev. Rul. 2001–62 (applies to defined benefit plans.)
□ Interim amendments, as described in Rev. Proc. 2007–44 or its successors. If the plan…¶
amendments required for the plan to comply with a law change, then check the box on the left and check the applicable amendments below:
□ Final §§ 401(k) and 401(m) regulations (plans with 401(k) and 401(m) provisions must…¶
for plan years beginning on or after January 1, 2006)
□ Prohibited allocation of securities in an ESOP maintained by a S-Corp. pursuant to §…¶
provide for retroactive annuity starting dates)
□ Final regulations regarding low normal retirement age (§ 1.401(a)–1(b)(2)) □…¶
2008–35 I.R.B. 530 September 2, 2008
□ Other ( i.e., any other interim amendment that complies with the requirements in Rev.…¶
Please list:
B. Implementation of Applicable Optional Law Changes (defined in section 6.05(3) of Rev. Proc. 2008–50)
The plan identified above was not amended timely for (check all failures that apply)
□ Optional good faith EGTRRA amendments under Notice 2001–42 (for details, see Notice…¶
implemented any of the optional law changes and failed to adopt good faith amendments timely to conform the plan to its operation, then check the box on the left and check the applicable amendments below:
□ Increasing the limit on compensation (under § 401(a)(17)) that is taken into account…¶
allocations in a defined contribution plan or benefits in a defined benefit plan
□ Disregarding amounts attributable to rollovers in determining the value of an…¶
subject to involuntary distribution pursuant to § 411(a)(11)(D).
□ Increasing the contribution limit for elective deferrals on account of the increased…¶
case of a SIMPLE 401(k) plan, § 408(p)(2)
□ Adding types of rollovers accepted by the plan pursuant to EGTRRA §§ 641, 642, and…¶
□ Providing for catch-up contributions pursuant to § 414(v) □ Adding “severance from…¶
year in which regulations could be effective: plan year ending after December 29, 2004)
□ Permitting participants to designate elective deferrals as Roth contributions…¶
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