A-2014-16: Defined Contribution Pre-Approval Plans
Internal Revenue Service (IRS) sent this bulletin at 03/27/2014 02:30 PM EDT
 |
||
|
||
News EssentialsIRS Resources |
Issue Number: A-2014-16Inside This IssueAnnouncement 2014-16 informs employers that starting May 1, 2014 and ending April 30, 2016, the Service will accept applications for individual determination letters from employers under the second six-year remedial amendment cycle for defined contribution pre-approved plans. Opinion and advisory letters for pre-approved (i.e., master and prototype (M&P) and volume submitter (VS)) defined contribution plans that were restated for changes in plan qualification requirements listed in Notice 2010-90, 2010-52 I.R.B. 909 (2010 Cumulative List) and that were filed with the Service for their second submission period under the remedial amendment cycle under Rev. Proc. 2007-44, 2007-2 C.B. 54 will be issued soon. Employers using these pre-approved plan documents to restate a plan for the plan qualification requirements in the 2010 Cumulative List will be required to adopt the plan document by April 30, 2016 Announcement 2014-16 will be published in Internal Revenue Bulletin 2014-17, dated April 21, 2014. Thank you for subscribing to IRS GuideWire, an IRS e-mail service. If you are a Tax Professional and have a specific concern about your tax situation, call the IRS Practitioner Priority Service 1-866-860-4259. This message was distributed automatically from the IRS GuideWire mailing list. Please Do Not Reply To This Message. |