User Fee and Change of Address Information for Pre-approved 403(b)s

Revenue Procedure 2015-22 provides updated address information and user fees for submission of pre-approved Section 403(b) arrangements.

Document Excerpt

 This revenue procedure contains a modification to Revenue Procedure 2013-22, 2013-18 I.R.B. 985, as modified by Revenue Procedure 2014-28, 2014-16 I.R.B. 944, and modifications to Revenue Procedure 2015-8, 2015-1 I.R.B. 235. In particular, this revenue procedure changes the addresses to which applications for opinion and advisory letters for § 403(b) pre-approved plans should be submitted and inserts a user fee that was omitted from Rev. Proc. 2015-8.



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