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Pension and Employee Benefits: Code, ERISA, & Regulations
This series provides an authoritative and comprehensive reference to the full text of benefits-related provisions of the Internal Revenue Code, the full text of ERISA, and related proposed and final regulations, as well as the official IRS and DOL preambles, and Committee Reports.
Form 5307 determination letter applications for adopting employers of pre-approved plans, postmarked on or after August 1, 2009, must be submitted using the most recent version of Form 5307, Application for Determination for Adopters of Master or Prototype or Volume Submitter Plans (Rev. March 2008), according to the IRS Employee Plans News. The IRS stated that it will return applications that are filed using an earlier version of Form 5307 to the applicant.
Announcement 2008-23 noted that Form 5307 was being revised to allow the form to be optically scanned to improve processing of applications and that applications filed with the previous version of Form 5307 (Rev. September 2001) would be accepted through September 30, 2008. However, the IRS has continued to receive numerous applications using the September 2001 version of Form 5307. In order to expedite the processing of applications using optical scanning, the IRS has stated that it will stop accepting applications postmarked on or after August 1, 2009, that are not filed on the current Form 5307 (Rev. March 2008).
SOURCE: IRS Employee Plans News, Volume 9/Summer 2009.
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