Rev. Proc. 2023-37 describes a recurring remedial amendment cycle system
Section 5. Paperwork Reduction Act
Internal Revenue Bulletin 2026-35 · 2026-10-03 edition · updated 2026-10-04 · United States
The collection of information contained in Rev. Proc. 2023-37 relating to the pre‑approved plan program has been reviewed and approved by the Office of Management and Budget (OMB) under OMB Control Number 15451674 in accordance with the Paperwork
Reduction Act (44 U.S.C. 3507). This announcement does not create any new or additional information collection requirements.
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