The IRS has announced that it will soon be issuing opinion and advisory letters for pre-approved (master & prototype or volume submitter) defined contribution plan documents. Employers using pre-approved plan documents for profit sharing, money purchase, 401(k), or other defined contribution plans must restate their plans using one of these newly approved documents by April 30, 2016. If an employer adopts one of these pre-approved plan documents but with modifications, the employer can apply for its own IRS determination letter beginning on May 1, 2014.
The cookie settings on this website are set to "allow cookies" to give you the best browsing experience possible. If you continue to use this website without changing your cookie settings or you click "Accept" below then you are consenting to this.