EMPLOYEE PLANS

REV PROC 2019-20, page 1182. This revenue procedure provides for a limited expansion of the determination letter program with respect to individually designed plans. This revenue procedure also provides for a limited extension of the remedial amendment period under § 401(b) of the Internal Revenue Code and Rev. Proc. 201637 under specified circumstances, and for special sanction structures that apply to certain plan document failures discovered by the IRS during the review of a plan submitted for a determination letter pursuant to this revenue procedure.