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Proposed IRS Regs on Notice to Interested Parties Required for Determination Letter Filings (PDF)
Internal Revenue Service [IRS]
[Official Guidance] Jan. 17, 2001
3 pages. Excerpt: Before the IRS can issue an advance determination regarding the qualification of a retirement plan, a plan sponsor must provide evidence that it has notified all persons who qualify as interested parties that an application for an advance determination will be filed. These proposed regulations set forth standards by which a plan sponsor may satisfy the notice to interested parties requirement.
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