In the July 2026 issue of Taxes – The Tax Magazine®, Groom principals Elizabeth Dold and David Levine authored the article, “Cycle 4 Pre-Approved Defined Benefit Plans—Cumulative List Is Here,” examining the IRS’s release of the 2026 cumulative list of changes in plan qualification requirements for pre-approved defined benefit plans. The article outlines the key qualification changes included in Cycle 4, highlights the upcoming opinion letter filing period, and discusses what plan document providers and sponsors should be preparing for as they update plan documents.
“Plan document providers have a little over a year to get their pre-approved defined benefit plans updated for these changes and submitted to the IRS. Stay tuned for ‘LRM’ sample language to help with the drafting,” Dold and Levine write. The article provides a closer look at the most significant qualification updates, including SECURE Act and SECURE 2.0 changes, final and proposed regulations, and other guidance that will shape the next review cycle.
To read the article, click here.
