IRS Publishes Notice on Cumulative List for Cycle 4 Defined Benefit Pre-Approved Plans

The IRS has published a notice on the 2026 Cumulative List of Changes in Plan Qualification Requirements for Defined Benefit Qualified Pre-approved Plans to assist providers applying for opinion letters during the fourth remedial amendment cycle (Cycle 4). Cycle 4 began on April 1, 2025, with submissions accepted from Aug. 1, 2026, through July 31, 2027. The cumulative list identifies recent changes in qualification requirements that were not considered during the first three remedial amendment cycles and will be reviewed by the IRS for Cycle 4 submissions. The list includes changes from recent legislation affecting retirement plans, including required minimum ...