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Text of IRS Announcement 2010-20: DB Opinion Letters Forthcoming for DB EGTRRA Restatements; Determination Letter Program Opening (PDF)
Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
Mar. 29, 2010
2 pages. Excerpt: The Service will soon issue opinion and advisory letters for pre-approved (i.e., master and prototype (M&P) and volume submitter (VS) defined benefit plans that were restated for [EGTRRA] and ... the 2006 Cumulative List ... and that were filed with the Service. The Service expects to issue the letters on March 31, 2010, or, in some cases, as soon as possible thereafter.... Adopting employers may apply for individual determination letters with respect to an EGTRRA-approved M&P or VS defined benefit plan beginning May 1, 2010.

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