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PART I. PROCEDURES FOR DETERMINATION LETTER REQUESTS

SECTION 10. MULTIPLE p. 213 .01 Scope

Internal Revenue Bulletin 2001-1 · 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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▸Contents — Internal Revenue Bulletin 2001-1

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