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PART II. PROCEDURES FOR DETERMINATION LETTER REQUESTS

SECTION 14. WHAT ARE THE DETERMINATION LETTER FILING PROCEDURES FOR INDIVIDUALLY DESIGNED

Internal Revenue Bulletin 2018-1 · 2026-10-03 edition · updated 2026-10-04 · United States

MULTIPLE EMPLOYER PLANS? .......................................................................................................................................................................183

.01 Scope....................................................................................................................................................................................183 .02 Applicant must request letter for plan in the name of the controlling member ...............................................................183 .03 Where to file requests..........................................................................................................................................................184 .04 Addition of employers.........................................................................................................................................................184

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▸Contents — Internal Revenue Bulletin 2018-1

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