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Notice 2019-49

Internal Revenue Bulletin 2019-37 · 2026-10-03 edition · updated 2026-10-04 · United States

I. PURPOSE

This notice 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.

II. BACKGROUND

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▸Contents — Internal Revenue Bulletin 2019-37
Internal Revenue Bulletin 2019-37

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