Determination Letter for 403(b) or 457?

[Guest Jeff Kropp]

Can a governmental or tax-exempt sponsor request a determination letter for its 403(B) or eligible 457 plan? If not, can a PLR be obtained for either plan?

Any cites to rev procs or other references would be appreciated.

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[Carol V. Calhoun]

The determination letter process is only for qualified plans. Rev. Proc. 99-6, Rev. Proc. 93-10 and Rev. Proc. 93-12.

However, 403(B) plans can receive private letter rulings under Rev. Proc. 99-4. And although Rev. Proc. 99-3 indicates some specific areas in which rulings under section 457 will not be issued, it provides that such rulings are otherwise obtainable.

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