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IRS Updates Determination Letter Procedures for Multiple Employer Plans
The Pension Protection Act Blog 
Sept. 10, 2012
"If a determination letter application is submitted without a lead plan, the IRS will return it accompanied with a 1012 letter and a refund of the user fee. The 1012 letter will instruct the representative submitting the application to resubmit it, this time including a copy of the lead plan."
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