<p>Required Modifications Listing Released on Defined Benefit Plans</p>

Required Modifications Listing Released on Defined Benefit Plans

Internal Revenue Service

The IRS released a listing of required modifications (LRMs) on defined benefit plans. LRMs are information packages designed to assist sponsors who are drafting or re-drafting plans to conform with applicable law and regulations.

<p>The IRS released a listing of required modifications (LRMs) on defined benefit plans. LRMs are information packages designed to assist sponsors who are drafting or re-drafting plans to conform with applicable law and regulations.</p>