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Management Alert -- IRS Establishes Cyclical Determination Letter Filing Periods (PDF)
Seyfarth Shaw Link to more items from this source
Nov. 18, 2005

3 pages. Excerpt: Under recent guidance, the IRS announced the re-opening of the determination letter program that will use fixed filing cycles of generally 5 or 6 years, for individual and pre-approved tax-qualified plans such as 401(k) and retirement plans. Employers need to determine their cycle, as early filing will not be efficient.  MORE >>

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