The Internal Revenue Service (IRS) has posted a series of notices and revenue procedures on topics such as Roth conversions, nonqualified deferred compensation plans, and factors to be used in tax calculations.
IRS Notice 2010-84 gives advice about the details of rollovers of 401(k) plan and 403(b) plan assets into Roth accounts in the same plans, or “in-plan Roth rollovers.”
IRS Notice 2010-80 provides advice about correcting failures of a nonqualified deferred comp plan to comply with Section 409A(a) requirements.
IRS Notice 2010-77 postpones a variety of defined benefit plan amendment filing deadlines to the last day of the first plan year that begins on or after Jan. 1, 2011.