PART II – INDIVIDUALLY DESIGNED
SECTION 12. TIMING OF
Internal Revenue Bulletin 2022-47 · 2026-10-03 edition · updated 2026-10-04 · United States
SUBMISSION OF DETERMINATION LETTER APPLICATIONS FOR SECTION 403(b) PLANS
.01 Initial plan determination . A Plan Sponsor may submit a section 403(b) individually designed plan for an initial plan determination on or after the submission date applicable with respect to the Plan Sponsor’s EIN as provided in the schedule set forth in this section 12.01. Thus, for example, a Plan Sponsor with an EIN ending in 3 may submit a determination letter application on June 1, 2023, or any later date.
| If the EIN of the Plan Sponsor ends in: |
A determination letter application may be submitted beginning on: |
|---|---|
| 1, 2, or 3 | June 1, 2023 |
| 4, 5, 6, or 7 | June 1, 2024 |
| 8, 9, or 0 | June 1, 2025 |
Bulletin No. 2022–47 495 November 21, 2022
.02 Determination upon plan termina- tion . Beginning on or after June 1, 2023, a Plan Sponsor may submit a section 403(b) individually designed plan for a determination upon plan termination (without regard to the schedule in section 12.01).
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