IRS Issues 2026 Cumulative List of Changes for Pre-Approved DB Plans

The Internal Revenue Service (IRS) has issued Notice 2026-34 which includes the Cumulative List of Changes for Pre-Approved Defined Benefit Plans. The 2026 Cumulative List will assist providers applying to the IRS for opinion letters for the fourth remedial amendment cycle for defined benefit qualified pre-approved plans (Cycle 4) under the IRS’s pre-approved plan program.