SECTION 13. OPENING OF EGTRRA

Internal Revenue Bulletin 2004-40 · 2026-10-03 edition · updated 2026-10-04 · United States

DETERMINATION LETTER PROGRAM FOR INDIVIDUALLY DESIGNED PLANS

Applications for determination letters for individually designed plans that are filed on or after February 1, 2006, will be reviewed taking into account the requirements of EGTRRA as well as other changes in qualification requirements and guidance identified on the applicable Cumulative List of Changes in Plan Qualification Requirements.

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▸Contents — Internal Revenue Bulletin 2004-40

Internal Revenue Bulletin 2004-40

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