IRS releases opinion and advisory letters for plan 403b plans

April 2013


The Internal Revenue Service has issued Rev. Proc. 2013-22, setting forth the procedures for issuing opinion and advisory letters for pre-approved 403(b) plans (i.e., prototype plans for employees of tax exempt and public school employers). Under the program established by this revenue procedure, the IRS will accept applications for opinion and advisory letters regarding the acceptability of prototype plan formats under Section 403(b) of the Internal Revenue Code, beginning on June 28, 2013.

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