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PART V. MISCELLANEOUS

SECTION 27. EFFECTIVE DATE

Internal Revenue Bulletin 2023-51 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 In general . Except as provided in section 27.02 through .03, this revenue procedure is effective on November 21, 2023.

.02 Sections 9 through 24 (regarding procedures for applications for Opinion Letters) are effective with respect to:

(1) A Cycle 4 (or later) defined contribution Qualified Pre-approved Plan;

(2) A Cycle 4 (or later) defined benefit Qualified Pre-approved Plan; and

(3) A Cycle 3 (or later) Section 403(b) Pre-approved Plan.

.03 Section 25 (regarding procedures for applications for a determination letter) is effective with respect to:

(1) An application for a determination letter submitted by an Adopting Employer with respect to a Cycle 4 (or later) defined contribution Qualified Pre-approved Plan;

(2) An application for a determination letter submitted by an Adopting Employer with respect to a Cycle 4 (or later) defined benefit Qualified Pre-approved Plan; and

(3) An application for a determination letter submitted by an Adopting Employer with respect to a Cycle 2 (or later) Section 403(b) Pre-approved Plan. 22

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▸Contents — Internal Revenue Bulletin 2023-51
Internal Revenue Bulletin 2023-51

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