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IRS Finalizes Regs on Notice to Interested Parties When Filing for Plan Determination Letter
Internal Revenue Service [IRS] 
[Official Guidance] July 19, 2002
Excerpt: Under these final regulations, the notice must be given not less than 10 days nor more than 24 days prior to the date that the application for a determination is made. This time period applies to all methods of delivering the notice to interested parties.... These regulations apply to applications made on or after January 1, 2003.
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