PART II. PROCEDURES FOR DETERMINATION LETTER REQUESTS
SECTION 11. WHAT IS THE PROCESS FOR REQUESTING DETERMINATION LETTERS FOR NDIVIDUALLY
Internal Revenue Bulletin 2018-1 · 2026-10-03 edition · updated 2026-10-04 · United States
DESIGNED PLANS? ................................................................................................................................................................................................178
.01 Requesting determination letters.........................................................................................................................................178 .02 Elimination of remedial amendment cycle for individually designed plans.....................................................................179 .03 Forms ...................................................................................................................................................................................179 .04 Application must include copy of plan and amendments..................................................................................................179 .05 Restatements required..........................................................................................................................................................180 .06 Section 414(x) combined plans...........................................................................................................................................180
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