Sponsors of defined benefit plans closed to new entrants before Dec. 13, 2013, gained an extra year to comply with non-discrimination testing rules, the Internal Revenue Service said in a notice posted Sept. 1.
Sponsors now have through plan year 2018 to do the testing, which can be done with some non-elective contributions to a defined contribution plan.
IRS officials are working on final regulations that they expect will reflect several "significant" changes to the current rules, following public comments in response to a 2016 proposal.
