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Recurring Plan Issues in Case Review of Retirement Plan Determination Letter Applications
Internal Revenue Service [IRS] 
Aug. 7, 2001
Excerpt: Employee Plans would like to ensure that employers receive their determination letters in correct form and as quickly as possible, but if we have to request corrections to plan provisions the process is delayed. In an attempt to avoid these delays, we have identified frequently recurring defects in plan language that require corrective amendments and delay case closure ...
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