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ARTICLE · 23 APRIL 2013

IRS Issues Procedures for Securing Favorable Opinions on Pre-Approved 403(b) Programs

McDermott Will & Emery
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The Internal Revenue Service (IRS) recently released a revenue procedure establishing a new program for the pre-approval of 403(b) plans.

United StatesTax
Mary Samsa
Mary Samsa
Joseph Urwitz
Joseph Urwitz
Todd Solomon
Todd Solomon
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The Internal Revenue Service (IRS) recently released a revenue procedure establishing a new program for the pre-approval of 403(b) plans.  The program opens June 28, 2013, and the IRS will begin accepting applications for opinion and advisory letters on whether the form of prototype plans and volume submitter plans meet the requirements of Code Section 403(b).

The Internal Revenue Service (IRS) recently released Revenue Procedure 2013-22 (the Revenue Procedure), which articulates the procedures for vendors sponsoring pre-approved Section 403(b) plans (that is, prototype and volume submitter plans designed to comply with Section 403(b) of the Internal Revenue Code of 1986, as amended) to secure a pre-approved opinion or advisory letter.  The IRS will start accepting applications for these favorable opinions on June 28, 2013.

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