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IRS Won't Issue Determination Letters for Preapproved PEPs
MercerLink to more items from this source
Jan. 29, 2021

"Determination letters issued for modified third-cycle preapproved defined contribution plans won't cover amendments adding a pooled employer plan (PEP) feature ... IRS is currently developing model PEP language for employers to use if they want assurance that their amendments satisfy the applicable Internal Revenue Code requirements."

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