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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2013-18 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure sets forth the procedures of the Internal Revenue Service for issuing opinion and advisory letters for § 403(b) pre-approved plans (that is, § 403(b) prototype plans and § 403(b) volume submitter plans). Under the program established by this revenue procedure, the Service will accept applications for opinion and advisory letters regarding the acceptability under § 403(b) of the Internal Revenue Code of the form of prototype plans and volume submitter plans, respectively, starting June 28, 2013.

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▸Contents — Internal Revenue Bulletin 2013-18
Internal Revenue Bulletin 2013-18

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