Field Directive for EP on Determination Letters for Pension Equity Plans

The IRS has released a Field Directive governing determination letter request for Pension Equity Plans.

Document Excerpt

This memorandum supersedes memorandum #TEGE-07-1114-0028, dated October 9, 2014, and provides direction to EP (R&A) employees on the application of the accrued benefit rules under section 411(b)(1)(G) of the Internal Revenue Code (IRC) to pending requests for determination letters by PEPs.


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