With the IRS no longer issuing rulings or determination letters on individually designed qualified plans or
Reflecting this, Revenue Procedure 2013-22 established a program for issuing opinion and advisory letters for
The IRS has now announced in Rev. Proc. 2017-18, 2017-5 I.R.B. 743, that the last day of the remedial amendment period for employers to adopt pre-approved
Obtaining an IRS advisory or opinion letter is not legally required, so long as a plan (in form and operation) complies with