IRS Exempts Some SMBs from User Fee for Determination Letter Applications
HR Daily Advisor
JANUARY 27, 2017
Notice 2017-1 amplifies elements of Notice 2002-1 and makes Notice 2011-86 obsolete, the IRS said in the notice. The IRS has said it will still issue determination letters after review under some circumstances, such as for newly established plans, terminating plans, and those seeking to confirm compliance with new laws.
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