Included are the following:
Treatment of 415(c) Dollar Limitations in a Short Limitation Year
Treatment of 401(a)(17) Limitation in Defined Contribution Plan in a Short Plan Year
Borrowing Limits for Participants with Multiple Plan Loans
Qualification Requirements for Non-Electing Church Plans under IRC Section 401(a)
Vesting Schedules for Matching Contributions
Plan Forfeitures Used for Qualified Nonelective and Qualified Matching Contributions

Document Excerpt

Link

https://www.irs.gov/retirement-plans/ep-issue-snapshots