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Determination Letters, Pre-Approved, and Individually-Designed Plans: New Guidance, Tips, and Concerns
Sept. 14, 2017
1:00 - 2:00 pm Eastern
This program will focus on the current status and impact of the IRS’ pre-approved plan and determination letters programs, including recent guidance that came out over the summer.
- Pre-Approved Plans:
- What changes are being made to the pre-approved plan process?
- When are changes too much to be viewed as a mere modification to a Volume Submitter plan?
- Will IRS continue to require that pre-approved plans continue to be restated every six years even in the absence of significant legislative changes?
- Individually-Designed Plans
- When is that last determination letter simply too old to be meaningful?
- If an existing plan never received a determination letter, can you still apply for one as part of the VCP program while correcting plan failures?
- What is the impact of discretionary and other changes on that last determination letter?
- Other Practical Issues
- What tools are available to keep plans in compliance and in the face of mergers and acquisitions?
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