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BULLETIN - June 13, 2007
Text of IRS Rev. Proc. 2007-44: New Procedures for Remedial Amendments to Retirement Plans (PDF)
48 pages. Supercedes Rev. Proc. 2005-66. Applies to individually-designed plans and pre-approved plans (M&P and volume submitter plans). Excerpt: "The revenue procedure contains more detail on the plan qualification requirements the Service will consider . . . . Special rules apply with respect to the Service's review of plans for amendments to reflect the Pension Protection Act of 2006 (PPA '06) and the procedures to submit those amendments."


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