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New Determination Letter for ESOP?
BenefitsLink Message BoardsLink to more items from this source
Jan. 6, 2021

"Say an ESOP plan that was individually designed (weren't they all until relatively recently?) applied for and received a determination letter in 2014. Didn't Rev. Proc. 2016-37 eliminate the 5-year cycle, and isn't it true that one generally cannot file for a determination letter currently (except for initial qualification, plan termination, etc.)?"

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