SECTION 13. SPECIAL

Internal Revenue Bulletin 2022-47 · 2026-10-03 edition · updated 2026-10-04 · United States

NOTICE AND DISCLOSURE REQUIREMENTS FOR SECTION 403(b) PLANS

.01 Notice to interested persons . Under this revenue procedure, notice that an application for an advance determination regarding whether the form of a section 403(b) plan satisfies the Section 403(b) Requirements must be given to all interested persons in a manner described in the annual revenue procedure for the year in which a determination letter application is filed. ²⁰

.02 Disclosure requirements . The requirements of section 6110, relating to the public inspection of written determinations, apply to determination letter applications submitted under this revenue procedure for section 403(b) individually designed plans. ²¹ See the annual revenue procedure applicable for the year in which a determination letter is filed for disclosure requirements applicable to section 403(b) individually designed plans.

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Internal Revenue Bulletin 2022-47

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