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PART I. PROCEDURES

SECTION 10. MULTIPLE p. 201

Internal Revenue Bulletin 1998-1 · 2026-10-03 edition · updated 2026-10-04 · United States

EMPLOYER PLANS

.04 Required information

.05 Special rules for standardized plans

.06 Amended plan is treated as an individually designed plan

.07 Requests made prior to the issuance of opinion or notification letter

.01 Scope

.02 Purpose of volume submitter program

.03 Description of volume submitter program

.04 Definition of volume submitter plan

.05 Other requirements

.06 User fees

.07 Advisory letter for specimen plan

.08 Determination letter for adoption of volume submitter plan

.01 Scope

.02 Form 5300 and Schedule Q

.03 Multiple employer M&P plans

.04 Where to file

.05 Preliminary approval for certain multiple employer M&P plans

.06 Determination letter sent to each employer

.07 Addition of employers

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▸Contents — Internal Revenue Bulletin 1998-1

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