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Important Update on EGTRRA Restatements
FIS Relius Link to more items from this source
[Guidance Overview]
Apr. 8, 2008

Excerpt: Employers who are entitled to use the 6-year cycle for pre-approved defined contribution plans must restate their plans by April 30, 2010 (See IRS Announcement 2008-23). This is also the date by which such employers need to submit their plans for determination letters, if desired. The submission of pre-approved plans is generally made using Form 5307.

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