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Rev. Proc. 2019-20

SECTION 3. EXPANSION OF

Internal Revenue Bulletin 2019-20 · 2026-10-03 edition · updated 2026-10-04 · United States

DETERMINATION LETTER PROGRAM

The Treasury Department and the IRS received numerous comments in response to the request for comments in Notice 2018-24. After consideration of the comments, the Treasury Department and the IRS have determined that the determination letter program will be expanded to permit plan sponsors to submit (i) determination letter applications for individually designed statutory hybrid plans, as defined in § 1.411(a)(13)-1(d)(5), during the 12-month period beginning September 1, 2019, and ending August 31, 2020, and (ii) determination letter applications for certain individually designed Merged Plans (as defined in section 5.01(2) of this revenue procedure) on an ongoing basis. Sections 6, 7, and 8 of this revenue procedure provide for a limited extension of the remedial amendment period and special sanction structures applicable to plans submitted for a determination letter pursuant to this revenue procedure.

1Notice 2018-91, 2018-50 I.R.B. 985, sets forth the 2018 Required Amendments List. There were no changes in qualification requirements listed on the 2018 Required Amendments List.

Bulletin No. 2019–20 1183 May 13, 2019

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Internal Revenue Bulletin 2019-20

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