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Frequently Asked Questions About the IRS Determination Letter Process for Qualified Retirement Plans
Internal Revenue Service [IRS] 
[Official Guidance] Feb. 6, 2001
Excerpt: Listed below are some of the most frequently asked questions regarding the determination letter process, plan termination and plan language issues. Procedural requirements checklists for Forms 5300, 5303, 5307, 5310, and 6406 are also included.
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