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5500 Preparer's Manual for 2012 Plan Years

5500 Preparer's Manual for 2012 Plan Years
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CCH® PENSION — 07/19/11

IRS seeks comments on instructions for requesting rulings and determination letters

The IRS is seeking comments on an extension of a currently approved collection of information in final regulations (T.D. 9006) concerning requirements for requesting rulings and determination letters. Before the IRS can issue an advance determination regarding the qualification of a retirement plan, a plan sponsor must provide evidence that it has notified all persons who qualify as interested parties that an application for an advance determination will be filed with the IRS. The regulations set forth standards by which a plan sponsor may satisfy the notice to interested parties requirement. There are no changes being made to the regulations at this time.

Written comments, which should be received on or before August 22, 2011, should be directed to: Yvette B. Lawrence, Internal Revenue Service, Room 6129, 1111 Constitution Avenue, NW., Washington, DC 20224.

Source: 76 FR 36624, June 22, 2011.

For more information, visit http://www.wolterskluwerlb.com/rbcs.

For more information on this and related topics, consult the CCH Pension Plan Guide, CCH Employee Benefits Management, and Spencer's Benefits Reports.

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