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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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▸Contents — Internal Revenue Manual Part 6. Human Resources Management

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