SECTION 28. PUBLIC COMMENTS

The Department of the Treasury (Treasury Department) and the IRS invite comments on this revenue procedure. Comments may be submitted electronically via the Federal eRulemaking Portal at www.regulations.gov (type “Revenue Procedure 2023-37” in the search field on the Regulations.gov home page to find this revenue procedure and submit comments). Alternatively, comments may be submitted by mail to:

22 The rules regarding an Adopting Employer’s application for a determination letter apply for Cycle 2 Section 403(b) Pre-approved Plans because, although Cycle 2 has begun, Cycle 2 Opinion Letters have not been issued and the Employer Adoption Window for Cycle 2 (during which an application for a determination letter would generally be submitted) has not begun.

Bulletin No. 2023–51 1541 December 18, 2023

Internal Revenue Service Attn: CC:PA:LPD:PR (Revenue Procedure 2023-37), Room 5203 P.O. Box 7604 Ben Franklin Station Washington, D.C. 20044.

The Treasury Department and the IRS will publish for public availability any comment submitted electronically or on paper to its public docket.