Confusion Clouds Two More IRS Adjustments to Determination Letters for Individually Designed Plans

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The Internal Revenue Service (IRS) starting September 1 will accept determination letter applications for a few more categories of individually designed plans, it announced in Revenue Procedure (Rev. Proc.) 2019-20, released May 1. Once the change is effective, determination letter requests can be made for “merged plans,” which have had other plans incorporated into them […]

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Source: HR Daily Advisor