HIGHLIGHTS Bulletin No. 2019–37 OF THIS ISSUE September 9, 2019
EMPLOYEE PLANS
Internal Revenue Bulletin 2019-37 · 2026-10-03 edition · updated 2026-10-04 · United States
NOT 2019-49, page 699. Notice 2019-49 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 2021 if the conditions of Notice 2014-5 are satisfied.
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