n-15-28.pdf

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# I. Extension of Temporary Nondiscrimination Relief for Closed Defined Benefit Plans

Notice 2014-5, 2014-2 I.R.B. 276, provides temporary nondiscrimination relief for
certain "closed" defined benefit pension plans (i.e., defined benefit plans that provide
ongoing accruals but that have been amended to limit those accruals to some or all of
the employees who participated in the plan on a specified date). Specifically, for plan
years beginning before 2016, Section III.B of Notice 2014-5 permits a DB/DC plan that
includes a closed defined benefit plan (that was closed before December 13, 2013) and
that satisfies certain conditions set forth in the notice to demonstrate satisfaction of the
nondiscrimination in amount requirement of § 1.401(a)(4)-1(b)(2) on the basis of
equivalent benefits even if the DB/DC plan does not meet any of the existing eligibility
conditions for testing on that basis under § 1.401(a)(4)-9(b)(2)(v).

This notice extends the temporary nondiscrimination relief provided in Notice
2014-5 for an additional year by applying that relief to plan years beginning before 2017
if the conditions of Notice 2014-5 are satisfied. During the period for which this
extension applies, the remaining provisions of the nondiscrimination regulations under
§ 401(a)(4) (including the rules relating to the timing of plan amendments under
§ 1.401(a)(4)-5) continue to apply.

The extension described in this notice is provided in anticipation of the issuance
of proposed amendments to the § 401(a)(4) regulations that would be finalized and
apply after the relief under Notice 2014-5 and this notice expires.

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# II. EFFECT ON OTHER DOCUMENTS

Notice 2014-5 is modified.

## DRAFTING INFORMATION

The principal author of this notice is Kelly C. Scanlon of the Office of the
Associate Chief Counsel (Tax Exempt and Government Entities). However, other
personnel from the IRS participated in development of this guidance. For further
information regarding this notice, please contact Ms. Scanlon or Linda Marshall at (202)
317-6700.