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BULLETIN - January 16, 2007
Cash Balance Moratorium Plans in Cycle 'A' Have January 31, 2007 Deadline for Determination Letters (PDF)
2 pages. Excerpt from January 16, 2007 'Special Edition' of the 'Employee Plans News' from IRS: 'This special edition of the Employee Plans News confirms that cash balance moratorium plans that are in Cycle A must be submitted for determination letters by January 31, 2007, in accordance with Rev. Proc. 2005-66. The Cycle A determination letter application will be reviewed at the same time and by the same person that is assigned the cash balance moratorium plan." (Internal Revenue Service)


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