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IRS Unveils 'New and Improved' Retirement Plan Determination Letter Program (PDF)
Nixon Peabody LLP 
Sept. 6, 2005
3 pages. Excerpt: [It would seem] the determination letter program has a new lease on life. Following on the heels of Announcements 2004-33 and 2004-71, in which the IRS proposed something of a program overhaul, Revenue Procedure 2005-66, released on August 26, trumpets 'a new determination letter program designed to provide staggered remedial amendment cycles.'
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