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2013 Continuing Ed Material for IRS EP Personnel: Plan Qualification, Rev. Proc. 2007-44 (PDF)
Internal Revenue Service [IRS] 
[Guidance Overview] Feb. 27, 2014 67 pages, dated 2013. Excerpt: "At the end of this chapter, you will be able to: [1] Describe the remedial amendment concepts, [2] Describe the remedial amendment period (RAP), [3] Identify the remedial amendment cycles (RAC) for both individually designed and pre-approved plans, [4] Identify when an interim amendment is required, and [5] Describe on cycle and off cycle determination letter filings." MORE >> |
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