Illustration of IRS Notice 2026-34 defined benefit pre-approved plan Cycle 4 cumulative list — provider and sponsor compliance
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IRS Notice 2026-34: Defined Benefit Pre-approved Plan Cycle 4 Cumulative List

What does IRS Notice 2026-34 require for defined benefit pre-approved plan Cycle 4 submissions? Notice 2026-34 publishes the 2026 Cumulative List of plan qualification changes that providers must reflect in defined benefit qualified pre-approved plan documents submitted for the fourth remedial amendment cycle (Cycle 4) — submission window August 1, 2026 to July 31, 2027…