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PART VII. EFFECT ON OTHER

SECTION 11. DETERMINATION

Internal Revenue Bulletin 2000-6 · 2026-10-03 edition · updated 2026-10-04 · United States

LETTERS AND INSTRUCTIONS TO ADOPTING EMPLOYERS

Except as provided in section 6, approval by the Service of the form of an M&P plan does not constitute a determination that an employer that adopts the plan will have a qualified plan. There

fore, such an adopting employer should request a determination letter in accordance with the procedures set forth in section 8 of Rev. Proc. 2000–6.

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▸Contents — Internal Revenue Bulletin 2000-6
Internal Revenue Bulletin 2000-6

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