Human Resources
The Washington Report - 12/11/2017

The Washington Report

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December 11, 2017


President Signs Legislation Funding Government Through December 22

On December 8, 2017, President Trump signed into law legislation (H.J. Res. 123) that will fund various government operations and agencies through December 22, 2017. The House and Senate approved the short-term continuing resolution on December 7. Congress may consider another stop-gap measure in the next few weeks, allowing for funding through 2018.

The full text of H.J. Res. 123 is available here.


IRS Publishes Required Amendments List for Qualified Retirement Plans

On December 5, 2017, the Internal Revenue Service (IRS) published Notice 2017-72, which contains the 2017 Required Amendments List for individually designed qualified retirement plans. The list identifies certain changes in qualification requirements that became effective in 2017 that, depending on the terms of the underlying plan, may require a retirement plan to be amended in order to remain qualified, and establishes the date by which any necessary amendments must be made. Please see "Year-End Update—Recent Developments and Other Statutory and Regulatory Guidance Potentially Impacting Qualified Plans for 2017 and 2018" in the Publications section.

IRS Notice 2017-72 is available here.

Aon Publications

Year-End Update—Recent Developments and Other Statutory and Regulatory Guidance Potentially Impacting Qualified Plans for 2017 and 2018

This document summarizes certain recent developments that may require amendments or possible changes in the administration of tax-qualified retirement plans. This Year-End Update also identifies certain other items that are most likely to impact qualified retirement plans, including the 2016 and 2017 IRS Required Amendments Lists (Notices 2016-80 and 2017-72, respectively), as well as other recent regulatory and administrative policy changes. These developments may require or suggest that changes be made to relevant plan provisions and may prove helpful in mitigating the risk of participants filing formal ERISA claims or, in some circumstances, initiating litigation against the plan or plan sponsor. Many referenced items include citations to applicable guidance.

The Aon bulletin is available here.

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