Request for Comments on Expansion of Determination Letter Program for 2019

In Notice 2018-24, the IRS request comments on the possible expansion of the determination letter program for 2019 for individually designed plans beyond initial qualification and termination.

Document Excerpt

This notice requests comments on the potential expansion of the scope of the determination letter program for individually designed plans during the 2019 calendar year, beyond provision of determination letters for initial qualification and qualification upon plan termination. In reviewing comments submitted in response to this notice, the Department of the Treasury (Treasury Department) and the Internal Revenue Service (IRS) will consider the factors regarding the scope of the determination letter program set forth in section 4.03(3) of Revenue Procedure 2016-37, 2016-29 I.R.B. 136. The Treasury Department and the IRS will issue guidance if they identify any additional types of plans for which plan sponsors may request determination letters during the 2019 calendar year.
BACKGROUND

Link

https://www.irs.gov/pub/irs-drop/n-18-24.pdf

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