PART I. PROCEDURES FOR DETERMINATION LETTER REQUESTS
SECTION 10. MULTIPLE p. 204 .01 Scope
Internal Revenue Bulletin 1999-1 · 2026-10-03 edition · updated 2026-10-04 · United States
EMPLOYER PLANS
.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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