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Revised IRS Determination Letter Program for Individually Designed Qualified Plans
Practical Law Practice Note w-003-1107 (Approx. 17 pages)
Revised IRS Determination Letter Program for Individually Designed Qualified Plans
by Practical Law Employee Benefits & Executive Compensation
| Maintained • USA (National/Federal) |
A Practice Note providing an overview of the changes to the Internal Revenue Service (IRS) determination letter program in Revenue Procedure 2016-37 for qualified plans. Revenue Procedure 2016-37 eliminates the five-year remedial amendment cycle for individually designed plans.