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[toggle title=”Rev. Proc. 2007–44″ open=”no”]contains a description of the determination letter program, including rules and procedures governing when to submit a request for a determination letter within the 5-year and 6-year staggered remedial amendment cycles, that apply to individually designed and pre-approved (Master & Prototype and Volume Submitter (VS)) plans. Issued July 9, 2007. [/toggle]
[toggle title=”Rev. Proc. 2015-6″ open=”no”]contains the IRS’s general procedures for employee plans determination letter requests. Issued January 2, 2015. [/toggle]
[toggle title=”Rev. Proc. 2015–36″ open=”no”]contains procedures for pre-approved plans. Issued June 8, 2015. [/toggle]
[toggle title=”Announcement 2015–19″ open=”no”]describes changes to the Employee Plans determination letter program for qualified plans, including the elimination of the staggered 5-year determination letter remedial amendment cycles for individually designed plans. Issued on July 21, 2015[/toggle]
[toggle title=”Rev. Proc. 2016-6″ open=”no”]is a general update of Rev. Proc. 2015-6 and sets forth the IRS’s procedures for issuing determination letters. Issued January 4, 2016. [/toggle]
[toggle title=”Notice 2016-03″ open=”no”]provides an overview of guidance it intends to release to implement certain aspects of its decision to end the regular determination program, effective January 1, 2017, which it previously announced in Announcement 2015-19. Plan sponsors may rely on the guidance issued in Notice 2016-03 until further guidance is issued. Issued January 4, 2016.[/toggle]
[toggle title=”Rev. Proc. 2016-8″ open=”no”]updates user fees. Issued January 4, 2016.[/toggle]
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