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Introduction

Part III. Administrative, Procedural, and Miscellaneous

Internal Revenue Bulletin 2014-24 · 2026-10-03 edition · updated 2026-10-04 · United States

Mid-Year Amendments to Safe Harbor Plans Pursuant to Notice 2014–19 with Respect to the Windsor Decision

Notice 2014–37

I. PURPOSE

This notice provides guidance on an amendment to reflect the outcome of United States v. Windsor, 570 U.S. ___, 133 S.Ct. 2675 (2013), that is adopted after the beginning of a plan year and is effective during a plan year (“mid-year amendment”) to a plan described in § 401(k)(12) or (13) (“§ 401(k) safe harbor plan”) or § 401(m)(11) or (12) (“§ 401(m) safe harbor plan”) of the Internal Revenue Code pursuant to Q&A–8 of Notice 2014–19, 2014–17 I.R.B. 979 (April 21, 2014).

II. BACKGROUND

Notice 2014–19 provides guidance on the application (including the retroactive application) of the Windsor decision and the holdings of Rev. Rul. 2013–17, 2013–38 I.R.B. 201 (Sept. 16, 2013), to retirement plans qualified under § 401(a).

Q&A–8 of Notice 2014–19 provides: Q–8. What is the deadline to adopt a plan amendment pursuant to this notice?

A–8. The deadline to adopt a plan amendment pursuant to this notice is the later of (i) the otherwise applicable deadline under section 5.05 of Rev. Proc. 2007–44, or its successor, or (ii) December 31, 2014. Moreover, in the case of a governmental plan, any amendment made pursuant to this notice need not be ad

opted before the close of the first regular legislative session of the legislative body with the authority to amend the plan that ends after December 31, 2014.

Under § 1.401(k)–3(e)(1) of the Treasury Regulations, a § 401(k) safe harbor plan must be adopted before the beginning of the plan year and be maintained throughout a full 12–month plan year, except as otherwise provided in § 1.401(k)– 3(g) (relating to the reduction or suspension of safe harbor contributions) or in guidance of general applicability published in the Internal Revenue Bulletin. Under § 1.401(m)–3(f)(1), similar rules apply to § 401(m) safe harbor plans, including § 403(b) plans. The IRS has been asked whether a § 401(k) or (m) safe harbor plan may adopt a mid-year amendment pursuant to Q&A–8 of Notice 2014–19.

III. QUESTION AND ANSWER

May a sponsor of a § 401(k) or (m) safe harbor plan adopt a mid-year amendment pursuant to Q&A–8 of Notice 2014–19?

Yes. A plan will not fail to satisfy the requirements to be a § 401(k) or (m) safe harbor plan merely because the plan sponsor adopts a mid-year amendment pursuant to Q&A–8 of Notice 2014–19.

IV. EFFECT ON OTHER DOCUMENTS

Notice 2014–19 is amplified by providing further guidance with respect to safe harbor plan mid-year amendments.

V. DRAFTING INFORMATION

The principal authors of this notice are Angelique Carrington of the Employee Plans, Tax Exempt and Government En

tities Division, and Jeremy Lamb of the Office of Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities). For further information regarding this notice, contact Ms. Carrington at RetirementPlanQuestions@irs.gov or Mr. Lamb at (202) 317-6700 (not a toll-free number).

Per Capita Payments from Proceeds of Settlements of Indian Tribal Trust Cases

Notice 2014–38

BACKGROUND

Notice 2013–1, 2013–3 IRB 281, provides guidance on the federal tax treatment of per capita payments that members of Indian tribes receive from proceeds of certain settlements of tribal trust cases between the United States and those Indian tribes. Additional tribes have settled tribal trust cases against the United States since publication of Notice 2013–1. This notice provides an updated Appendix that reflects the additional settlement agreements.

EFFECT ON OTHER DOCUMENTS

Notice 2013–1 Appendix is modified and superseded.

FURTHER INFORMATION

For further information regarding this notice, please contact Telly Meier at phone number (202) 317-8494 (not a tollfree number).

Appendix Tribes That Have Entered into Settlement Agreements of Tribal Trust Cases

  1. Assiniboine and Sioux Tribes of the Fort Peck Reservation
  2. Bad River Band of Lake Superior Chippewa Indians
  3. Blackfeet Tribe of the Blackfeet Indian Reservation
  4. Bois Forte Band of Chippewa
  5. Cachil Dehe Band of Wintun Indians of the Colusa Rancheria
  6. Chippewa Cree Tribe of the Rocky Boy’s Reservation
  7. Coeur d’Alene Tribe

June 9, 2014 1100 Bulletin No. 2014–24

  1. Confederated Salish and Kootenai Tribes
  2. Confederated Tribes of Siletz Indians
  3. Confederated Tribes of the Colville Reservation
  4. Confederated Tribes of the Goshute Reservation
  5. Crow Creek Sioux Tribe
  6. Eastern Shawnee Tribe of Oklahoma
  7. Hualapai Indian Tribe
  8. Iowa Tribe of Kansas and Nebraska
  9. Kaibab Band of Paiute Indians of Arizona
  10. Kickapoo Tribe of Kansas
  11. Lac Courte Oreilles Band of Lake Superior Chippewa Indians
  12. Lac du Flambeau Band of Lake Superior Chippewa Indians
  13. Leech Lake Band of Ojibwe
  14. Lower Brule Sioux Tribe
  15. Makah Indian Tribe of the Makah Reservation
  16. Mescalero Apache Tribe
  17. Minnesota Chippewa Tribe
  18. Nez Perce Tribe
  19. Nooksack Indian Tribe
  20. Northern Cheyenne Tribe of Indians
  21. Omaha Tribe - Nebraska
  22. Passamaquoddy Tribe of Maine
  23. Pawnee Nation
  24. Prairie Band of Potawatomi Nation
  25. Pueblo of Zia
  26. Quechan Tribe of the Fort Yuma Reservation
  27. Red Cliff Band of Lake Superior Chippewa Indians
  28. Rincon Luiseño Band of Indians
  29. Rosebud Sioux Tribe
  30. Round Valley Indian Tribes
  31. Salt River Pima-Maricopa Indian Community
  32. Santee Sioux Tribe of Nebraska
  33. Sault Ste. Marie Tribe
  34. Shoshone-Bannock Tribes of the Fort Hall Reservation
  35. Soboba Band of Luiseno Indians
  36. Spirit Lake Dakotah Nation
  37. Spokane Tribe of Indians
  38. Standing Rock Sioux Tribe
  39. Stillaguamish Tribe of Indians
  40. Summit Lake Paiute Tribe
  41. Swinomish Indian Tribal Community
  42. Te-Moak Tribe of Western Shoshone Indians
  43. Tohono O’odham Nation
  44. Tulalip Tribes
  45. Tule River Indian Tribe
  46. Ute Indian Tribe of the Uintah and Ouray Reservation
  47. Ute Mountain Ute Tribe
  48. Winnebago Tribe of Nebraska
  49. Qawalangin Tribe of Unalaska
  50. Tlingit & Haida Tribes of Alaska
  51. Northwestern Band of Shoshone Indians
  52. Hoopa Valley Tribe
  53. Ak-Chin Indian Community
  54. Oglala Sioux Tribe
  55. Yoruk Tribe
  56. Cheyenne River Sioux Tribe
  57. Paiute-Shoshone Indians of the Bishop Community of the Bishop Colony

Bulletin No. 2014–24 1101 June 9, 2014

  1. Seminole Nation of Oklahoma
  2. Otoe-Missouria Tribe of Oklahoma
  3. Samish Indian Nation
  4. Tonkawa Tribe of Indians of Oklahoma
  5. Yakama Nation
  6. Miami Tribe of Oklahoma
  7. Shoshone Indian Tribe of the Wind River Reservation
  8. Pueblo of Laguna

June 9, 2014 1102 Bulletin No. 2014–24

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Internal Revenue Bulletin 2014-24

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