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https://www.canada.ca/en/revenue-agency/services/tax/registered-plans-administrators/deferred-profit-sharing-plans/amend-requirements.html Amend a deferred profit sharing plan - Amendments and their requirements - Canada.ca Information on change request requirements to a deferred profit sharing plan. profit sharing plan https://secure.ssa.gov/apps10/poms.NSF/lnx/0301402125 SSA - POMS: RS 01402.125 - Profit-Sharing Or Stock Bonus Plan - 07/24/2002 Profit-Sharing Or Stock Bonus Plan