PART IV. USER FEES›Announcement 2022-6, 2022-13 IRB 934, temporarily suspends the opinion letter program
SECTION 3. IN WHAT
Internal Revenue Bulletin 2024-1 · 2026-10-03 edition · updated 2026-10-04 · United States
FORM IS ADVICE PROVIDED BY EMPLOYEE PLANS RULINGS AND AGREEMENTS?
.02 In addition to minor non-substantive changes, including changes to dates, cross references, and citations to other revenue procedures, the following changes have been made:
(1) Sections 1, 4, 5, 8, and 31 have been revised to add a reference to Rev. Proc. 2023-37.
(2) Section 6 is revised to require that Forms 5300 (Application for Determination for Employee Benefit Plan), 5307 (Application for Determination for Adopters of Modified Nonstandardized Pre-Approved Plans), 5310 (Application for Determination for Terminating Plan), and 5316 (Application for Group or Pooled Trust Ruling) be filed with the Service through www.pay.gov.
(3) Appendix A of this revenue procedure has been modified to increase certain user fees.
Get a plain-English answer with a citation back to this text.
Ask AI about this code