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IRS Announces Plans to Implement Staggered Remedial Amendment Periods
The Human Capital practice of Deloitte Consulting LLPLink to more items from this source
Apr. 27, 2004
Excerpt: In general, the staggered remedial amendment period system will be designed along the lines of a proposal the IRS set out in a white paper last year. The Service also is thinking about establishing regular six-year amendment/approval cycles for all pre-approved plans (M&P and volume submitter plans), beginning with the submission of these plans for EGTRRA opinion and advisory letters.

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