of business units Instructors or Speakers
Processing Lead Time
Internal Revenue Manual Part 6. Human Resources Management · 2026-10-03 edition · updated 2026-10-04 · United States
The processing lead time for training or events marked “Ready” begins on the 2nd business day of the month.
Dollar Threshold Level
If the Event Starts In:
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Then Event Must be Marked Ready BY the 1st Business Day of:
$20,000→$49,999
Nov
Dec
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
$50,000→$99,999
Oct
Nov
Dec
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
$100K and above
Sep
Oct
Nov
Dec
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Additional considerations:
If an event includes...
then, the business unit must allow time...
a purchase order request (i.e. books, vendor fees, registration),
for a purchase order request in addition to adequate processing lead time.
an early registration discount cut-off date
in addition to adequate processing lead time.
instructor travel prior to the event start date
for the instructor travel in addition to adequate processing lead time.
Data Calls
Q1 Events for the following Fiscal Year are due the 1st business day after July 1 and must include all October, November and December events.Annual Training Plan (ATP)
The ATP for the entire Fiscal Year is due the 1st business day after September 15th.
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