Part IV. – Items of General Interest
IRS Announcement 2008-23 – Issuance of Opinion and Advisory Letters and Opening of the EGTRRA Determination Letter Program for Pre-Approved Defined Contribution Plans
Pre-approved defined contribution master and prototype and volume submitter plans; issuance of EGTRRA opinion and advisory letters. This announcement states that the Service will soon issue opinion and advisory letters for pre-approved, i.e., master and prototype and volume submitter defined contribution plans that were timely filed with the Service to comply with the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA), and other changes in plan qualification requirements listed in Notice 2004-84, 2004-2 C.B. 1030.
Announcement 2008-23 states that the Service will soon issue opinion and advisory letters for pre-approved master and prototype and volume submitter defined contribution plans that were timely filed with the Service to comply with the Economic Growth and Tax Relief Reconciliation Act of 2001, Pub. L. 107-16, and other changes in plan qualification requirements listed in Notice 2004-84, 2004-2 C.B. 1030.
Announcement 2008-23 will be in Internal Revenue Bulletin 2008-14, dated: April 7, 2008
Related Links:
- IRS Announcement 2008-23, 2008-14 I.R.B. 731 (April 7, 2008) – Issuance of Opinion and Advisory Letters and Opening of the EGTRRA Determination Letter Program for Pre-Approved Defined Contribution Plans [PDF]
- IRS Announcement 2008-23, 2008-14 I.R.B. 731 (April 7, 2008) – Issuance of Opinion and Advisory Letters and Opening of the EGTRRA Determination Letter Program for Pre-Approved Defined Contribution Plans [HTML]
- 2008-14 I.R.B. 731 (April 7, 2008)
- IRS Notice 2004-84, 2004-2 C.B. 1030 - 2004 Cumulative List of Changes in Plan Qualification Requirements [PDF]
- Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA)
- IRS Form 5307 (rev. March 2008), Application for Determination for Adopters of Master or Prototype or Volume Submitter Plans
- Instructions for IRS Form 5307 (rev. March 2008), Application for Determination for Adopters of Master or Prototype or Volume Submitter Plans
- IRS Re-Designs Form 5307
- IRS Provides Timeline for Adoption of Certain Pre-Approved EGTRRA Plan Documents
- IRS Issuance of Opinion and Advisory Letters for Pre-Approved Defined Contribution Plans
- TCRS 2008-03: Internal Revenue Service Announcement 2008-23
- IRS May Have Ended Form 5307 Roulette with Announcement 2008-23
- IRS Lays Out Simplified Determination Letter Application Process
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