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Regional Vice President of Sales The Retirement Plan Company
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IRS Announces Major Changes in Determination Letter Program
Cheiron [Guidance Overview] Aug. 5, 2015 "These sweeping changes to the determination letter process for individually designed plans represent a dramatic shift in the IRS's approach to assuring plan qualification, and will likely begin an era where individually-designed plan drafting relies more heavily on model amendments and incorporation by reference.... While the pre-approved program may be an avenue for some plan sponsors, it is not available for other plan sponsors. For example, multiemployer plans and variable annuity plans cannot use the pre-approved program." |
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