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  • IRS updates determination and opinion letter procedures for 2024 - Mercer
    IRS’s annual update to procedures for requesting determination letters and private letter rulings contains few substantive changes Besides making routine revisions for dates, cross-references and citations to other revenue procedures, Rev Proc 2024-4 includes the following updates: Preapproved plans
  • IRS updates determination and opinion letter procedures for 2025 - Mercer
    IRS’s annual update to procedures for requesting determination letters, opinion letters and private letter rulings contains few substantive changes Besides making routine revisions for dates, cross-references and citations to other revenue procedures, Rev Proc 2025-4 makes several changes to the procedures for requesting preapproved plan opinion letters:
  • IRS updates annual determination and opinion letter procedures - Mercer
    Rev Proc 2022-4 (IRS, Jan 3, 2022) Mercer Law Policy resources IRS won’t issue determination letters for preapproved PEPs (Jan 28, 2021) 2020 procedures for determination letters, other advice now available (Jan 9, 2020) IRS expands determination letters for hybrid, merged plans (May 2, 2019)
  • IRS issues annual update to determination letter procedures - Mercer
    Form 5310 Section 6 02 (a) explains that Form 5310, Application for Determination for a Terminating Plan, must be filed electronically starting Aug 1 and may optionally be e-filed starting April 16 ; Leased employees Section 9 08 notes that if an applicant for a determination letter also seeks a ruling on the status of leased employees, the applicant must specifically request the ruling in
  • Determination, opinion advisory letters - Internal Revenue Service
    * Start date for the third cycle timely submission period for defined contribution plans was delayed to 10 2 2017 by Revenue Procedure 2017-41 and the end date was extended to 12 31 2018 by Revenue Procedure 2018-42 ** Deadline to adopt a second cycle DB plan restatement was delayed from 4 30 2020 by Notice 2020-35 which modified Announcement 2018-05
  • IRS Updates Procedures for Determination Letter Requests
    Rev Proc 2022-04 is a general update of Rev Proc 2021-4, published in Internal Revenue Bulletin 2021-01, which sets forth: general information about the types of advice provided by the IRS Employee Plans Office of Rulings and Agreements; general procedures for letter ruling and determination letter requests;
  • IRS Updates Procedures for Determination Letter Requests
    In Rev Proc 2017-4 the IRS says procedures for requesting determination letters were modified to reflect that employers may request determination letters on whether covered employees are leased employees only to the extent the employer is otherwise eligible to apply for a determination letter under Rev Proc 2016–37
  • IRS Updates Procedures for Determination Letter Requests
    The IRS has updated the procedures for determination letter requests The new procedures are outlined in Revenue Procedure (Rev Proc ) 2020-04 Rev Proc 2020-04 is a general update of Rev Proc 2019-04, which sets forth:


















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