The IRS published Notice 2017-37 (the “Notice”) on June 30, 2017, which provides the “Cumulative List of Changes in Plan Qualification Requirements for Pre-Approved Defined Contribution Plans for 2017” (the “2017 Cumulative List”). As with the IRS’s previous annual cumulative lists, the 2017 Cumulative List identifies changes in the Internal Revenue Code’s retirement plan qualification […]