IRS Extends Temporary Relief for Certain Closed Defined Benefit Plans: Today, the IRS issued Notice 2017-45, extending the temporary relief provided under Notice 2014-5 from nondiscrimination testing for closed defined benefit plans under I.R.C. § 401(a)(4) when those plans become closed under a “soft freeze.” A soft freeze means that existing plan members continue to accrue benefits, but new employees cannot enter the plan. The relief is now extended through the 2019 plan year, and applies to plans that were closed before December 13, 2013.