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Rev. Proc. 2019-20

SECTION 4. STATUTORY HYBRID

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

PLANS

.01 Expansion of Determination Letter Program for Statutory Hybrid Plans .

(1) In general . The IRS will accept a determination letter application for an individually designed statutory hybrid plan, as defined in § 1.411(a)(13)‑1(d)(5), during the 12-month period beginning September 1, 2019, and ending August 31, 2020 (statutory hybrid plan submission period).

(2) Applicable procedures . The procedures relating to the submission of determination letter applications for individually designed plans set forth in Rev. Proc. 20194, 2019-1 I.R.B. 146 (and its annual successors), and Rev. Proc. 2016‑37 apply to determination letter applications submitted pursuant to this section 4, except as otherwise provided by this revenue procedure.

(3) Scope of plan review . The IRS’s review of individually designed statutory hybrid plans that are submitted for a determination letter pursuant to this revenue procedure will be based on the 2017 Required Amendments List (Notice 201772). The review will also take into account all Required Amendments Lists and Cumulative Lists issued prior to 2016.

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▸Contents — Internal Revenue Bulletin 2019-20
Internal Revenue Bulletin 2019-20

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