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Text of IRS Rev. Proc. 2015-36: Procedures for Opinion and Advisory Letters for Pre-Approved Plans
Internal Revenue Service [IRS]Link to more items from this source
[Official Guidance]
July 14, 2015

"This revenue procedure modifies and supersedes Rev. Proc. 2011-49 ... This revenue procedure also extends to October 30, 2015, the deadline for submitting on-cycle applications for opinion and advisory letters for pre-approved defined benefit plans for the plans' second six-year remedial amendment cycle.... [Changes to Rev. Proc. 2011-49 include the following for both M&P and Volume Submitter Plans:] ... [1] reduce the required number of adopting employers necessary to qualify as a sponsor from 30 to 15 ... [2] set forth additional provisions required by M&P ESOPs and cash balance plans... [3] allow sponsors to request opinion letters for ESOPs and [set forth] the specific areas for which opinion letters will not be issued for ESOPs.... [4] allow sponsors to submit cash balance plans to the IRS and request opinion letters for plans containing these features and [set forth] specific areas for which opinion letters will not be issued for cash balance plans."

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