PART I - M&P PLANS
Internal Revenue Bulletin 2015-27 · 2026-10-03 edition · updated 2026-10-04 · United States
SECTION 4. DEFINITIONS ..........................................................................................................................................................22 SECTION 5. PROVISIONS REQUIRED IN M&P PLANS ........................................................................................................24 SECTION 6. OPINION LETTERS - SCOPE................................................................................................................................27 SECTION 7. OPINION LETTER APPLICATIONS - INSTRUCTIONS TO SPONSORS........................................................28 SECTION 8. APPROVED PLANS - MAINTENANCE OF APPROVED STATUS..................................................................29 SECTION 9. WITHDRAWAL OF REQUESTS ...........................................................................................................................30 SECTION 10. ABANDONED PLANS..........................................................................................................................................30 SECTION 11. RECORD KEEPING REQUIREMENTS ..............................................................................................................30 SECTION 12. M&P MASS SUBMITTERS..................................................................................................................................30
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