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[Official Guidance]

4/16/2004: Text of IRS Ann. 2004-33: Request for Comments on Revenue Procedure for Pre-Approved Plans (PDF) (Internal Revenue Service [IRS])
34 pages. Excerpt: This announcement includes a draft revenue procedure that contains the Service's procedures for issuing opinion and advisory letters as to the acceptability under § 401(a) of the Code of the form of pre-approved plans (that is, master and prototype (M&P) plans and volume submitter (VS) plans). The Service seeks public input before finalizing these procedures and invites interested persons to submit comments.
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