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IRS Determination Letter Program, Then and Now (PDF)
Groom Law Group in Taxes the Tax Magazine 
[Guidance Overview] Dec. 31, 2021 "The IRS determination letter program (Form 5300) is a cornerstone of the favorable tax treatment for individually designed qualified plans.... The program has undergone changes over the years, but it remains an invaluable benefit to plan sponsors that offer custom-designed tax-favored plans." MORE >> |
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