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Determination Letters

Guest JJC

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Does anyone know of a provision which allows a plan to apply for a determination letter, but if a favorable letter is not issued, the plan is null and void (as if it never existed)? Thanks

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Because you posted your question on the governmental plans bulletin board, I should have added that careful drafting is needed to avoid giving employees a contract right to the plan benefits. If union employees are eligible to participate in the plan, I would also consider addressing this in a supplement to the collective bargaining agreement.

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