PART III. PROCEDURES FOR A PROVIDER APPLYING FOR AN OPINION LETTER
Internal Revenue Bulletin 2023-51 · 2026-10-03 edition · updated 2026-10-04 · United States
Sections in this part
- SECTION 9. PROVISIONS REQUIRED IN PRE-APPROVED PLANS
- SECTION 10. OPINION LETTERS - SCOPE
- SECTION 11. ELIGIBILITY FOR THE CYCLE SYSTEM
- SECTION 12. EMPLOYER RELIANCE ON OPINION LETTER
- SECTION 13. PLAN AMENDMENTS
- SECTION 15. ADDITIONAL REQUIREMENTS FOR MASS SUBMITTERS
- SECTION 16. FILINGS MADE AFTER THE SUBMISSION PERIOD
- SECTION 17. SCOPE OF REVIEW; TIMING OF ISSUANCE OF OPINION LETTERS
- SECTION 18. WITHDRAWAL OF APPLICATIONS
- SECTION 19. NONTRANSFERABILITY OF OPINION LETTER
- SECTION 21. DISCONTINUED PLANS
- SECTION 22. REVOCATION OF OPINION LETTER BY THE IRS
- SECTION 23. RECORD KEEPING REQUIREMENTS
- SECTION 24. WHERE TO FILE
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