EMPLOYEE PLANS

Notice 2015–28, page 848. This notice extends the temporary nondiscrimination relief previously established in Notice 2014–54 for certain closed defined benefit pension plans (i.e., defined benefit plans that provide ongoing accruals but that have been amended to limit those accruals to some or all of the employees who participated in the plan on a specified date) for an additional year by applying the relief to plan years beginning before 2017 if the conditions of Notice 2014–54 are satisfied.

T.D. 9714, page 831. This document contains final rules that amend the regulations regarding excepted benefits under the Employee Retirement Income Security Act of 1974, the Internal Revenue Code, and the Public Health Service Act related to limited wraparound coverage. Excepted benefits are generally exempt from the requirements that were added to those laws by the Health Insurance Portability and Accountability Act and the Patient Protection and Affordable Care Act.

Finding Lists begin on page ii.