RP-2015-22: User Fees and Change of Address for Submission of Applications for Approval of § 403(b) Pre-approved Plans

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IRS GuideWire February 26, 2015

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Issue Number:    RP-2015-22

Inside This Issue

 

Revenue Procedure 2015-22 contains a modification to Revenue Procedure 2013-22, 2013-18 I.R.B. 985, as modified by Revenue Procedure 2014-28, 2014-16 I.R.B. 944, and modifications to Revenue Procedure 2015-8, 2015-1 I.R.B. 235. In particular, this revenue procedure changes the addresses to which applications for opinion and advisory letters for § 403(b) pre-approved plans should be submitted and inserts a user fee that was omitted from Rev. Proc. 2015-8.

This revenue procedure will be in Internal Revenue Bulletin 2015-11 dated March 16, 2015.

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