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Employee Plans

Internal Revenue Bulletin 2018-37 · 2026-10-03 edition · updated 2026-10-04 · United States

Notice 2018–69, page 426. Notice 2018–69 extends the temporary nondiscrimination relief for closed defined benefit plans that is provided in Notice 2014–5, 2014–2 I.R.B. 276, by making that relief available for plan years beginning before 2020 if the conditions of Notice 2014–5 are satisfied.

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▸Contents — Internal Revenue Bulletin 2018-37
Internal Revenue Bulletin 2018-37

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