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Introduction

SECTION 17. EFFECT ON OTHER

Internal Revenue Bulletin 2009-18 · 2026-10-03 edition · updated 2026-10-04 · United States

DOCUMENTS

Section 6.03 of Rev. Proc. 2009–8 is modified to provide that the user fee for an application for an opinion letter for a § 403(b) prototype plan is the same user fee that would apply if the application were for a master or prototype plan.

eligible employers, the prototype sponsor must notify EP Rulings and Agreements in accordance with subsection .01 of this section 14.

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▸Contents — Internal Revenue Bulletin 2009-18
Internal Revenue Bulletin 2009-18

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