PART I. IDENTIFICATION OF FAILURES
Internal Revenue Bulletin 2008-35 · 2026-10-03 edition · updated 2026-10-04 · United States
The plan identified above was not amended to comply with the applicable provisions of the following legislative and regulatory requirements by the applicable deadlines in accordance with § 401(b) and the regulations thereunder:
□ The Employee Retirement Income Security Act of 1974 (ERISA) □ The Tax Equity and…¶
Act of 1994, the Small Business Job Protection Act of 1996, the Taxpayer Relief Act of 1997, the Internal Revenue Service Restructuring and Reform Act of 1998, and the Community Renewal Tax Relief Act of 2000)
□ The changes required by the 2005 Cumulative List (Notice 2005–101, 2005–2 C.B. 1219)…¶
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