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Text of IRS Publication 794: Favorable Determination Letter (PDF)
Internal Revenue Service [IRS] Link to more items from this source
[Guidance Overview]
Nov. 15, 2016

4 pages; revised Nov. 2016. "This publication explains the significance of a favorable determination letter, points out some features that may affect the qualified status of an employee retirement plan and nullify the determination letter without specific notice from us, and provides general information on the reporting requirements for the plan."

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