irs per diem rates 2021 international
2016-37 is redesignated as section 15.06(2). Simply register to receive our free email edition of the EBIA Weekly Newsletter and we'll send the latest articles straight to your inbox. Rev. .02 Additional provisions Section 5.18 sets forth additional provisions required for all Standardized Plans. Proc. Revoked describes situations where the position in the previously published ruling is not correct and the correct position is being stated in a new ruling. 2021-3. Proc. For a taxpayer properly applying the rules of Revenue Procedure 2019-48,Notice 2021-63 provides a special rule that allows the taxpayer to treat the full meal portion of a per diem rate or allowance as being attributable to food or beverages from a restaurant beginning January 1, 2021, through December 31, 2022. Proc. All information on the application form (or Appendix A) must be typed. No options (including blanks to be completed) may be provided in the basic plan document portion of the Adoption Agreement Plan (except as provided in section 11.03(1) regarding Flexible Plans). If a Mass Submitter repeatedly fails to identify the modifications, the IRS may deny permission to that Mass Submitter to submit additional modifications. .04 The IRS issued Cycle 1 opinion and advisory letters for 403(b) Pre-approved Plans beginning in March 2017. Upon receipt of the application for an Opinion Letter, the IRS will, as soon as administratively feasible, issue an Opinion Letter with respect to the Providers plan (provided that an Opinion Letter has been issued with respect to the Mass Submitters plan). (2) An Adopting Employer may not rely on an Opinion Letter if the Adopting Employers adoption of a 403(b) Pre-approved Plan precedes the issuance of an Opinion Letter for the plan. Copies of Investment Arrangements should not be submitted. .01 Section 403(b) plan that is not a Governmental Plan For a 403(b) Pre-approved Plan that is not a Governmental Plan, a Provider (or the Adopting Employer, if applicable) is considered to have adopted an interim amendment described in section 9.02 timely if the amendment is adopted by the end of the second calendar year following the calendar year in which the change in 403(b) Requirements is effective with respect to the plan. Proc. .01 Issuance of an Opinion Letter The IRS will, upon the application of a Provider, issue an Opinion Letter as to satisfaction of the form of the Providers plan with the 403(b) Requirements. (1) For each Cycle, the IRS intends to publish a Cumulative List for 403(b) Pre-approved Plans shortly before the start of the Cycles On-Cycle Submission Period. Proc. .01 Rev. See section 8.04. Proc. Rev. .01 Opinion Letter issued to Mass Submitters. PROVISIONS REQUIRED IN 403(b) PRE-APPROVED PLANS, SECTION 7. The IRS will not issue letter rulings on whether certain transactions are self-dealing within the meaning of section 4941(d) of the Code. This does not preclude the adoption of a 403(b) Pre-approved Plan (including a Standardized Plan) if different Investment Arrangements under a plan have different features or prevent the inclusion of additional provisions in the terms of the Investment Arrangements under the plan or other documents incorporated by reference. In the interest of sound tax administration, the Service answers inquiries from individuals and organizations regarding their status for tax purposes and the tax effects of their acts or transactions. (c) either (i) the only contributions under the plan are elective deferrals, or (ii) the plan provides for contributions other than elective deferrals and all of the employers in the Adopting Employers controlled group are Eligible Employers. To pay a fee, a Provider must continue to submit a paper check and a paper Form 8717-A, User Fee for Employee Plan Opinion or Advisory Letter Request. In particular, the plan language must coordinate the application of the 415 limits to all the Standardized Plans of the Adopting Employer and its Related Employers so that, if the only 403(b) plans maintained by the Adopting Employer and its Related Employers are Standardized Plans, the plans will satisfy 415(c) and 1.415(f)-1(a)(3) without requiring the addition of overriding plan language. Comments should be submitted in writing and should include a reference to Rev. The special M&IE rates for taxpayers in the transportation industry are $69 for any locality of travel in the continental United States (CONUS) and $74 for any locality of travel outside the continental United States (OCONUS). In the case of a plan maintained by more than one employer, the remedial amendment period ends on the last day of the tenth month following the last day of the plan year in which the remedial amendment period begins. 2021-3 is amplified. See also sections 4.21, 8.03(6), 9.01, 10.10 and 19.01 of this revenue procedure for other circumstances under which an Opinion Letter may be revoked. 2019-39. It further provides that upon issuance of a new opinion or advisory letter for the restated plan, Adopting Employers generally are required to adopt the restated plan. In addition, the Adopting Employer must complete a new dated adoption agreement or signature page if it modifies any prior elections or makes new elections. Adoption agreement (if the application is for a 403(b) Pre-approved Plan that uses an adoption agreement)? REVOCATION OF OPINION LETTER BY THE IRS, SECTION 21. 2015-22, and clarified by Rev. Proc. The notice includes (1) the special transportation industry meal and incidental expenses rates, (2) the rate for the incidental expenses only deduction, and (3) the rates and list of high-cost localities for the high-low substantiation method. The Introduction at the beginning of this issue describes the purpose and content of this publication. The term is also used when it is desired to republish in a single ruling a series of situations, names, etc., that were previously published over a period of time in separate rulings. 92, and Rev. Proc. See section 23.02. Proc. Taxpayers should refer to section 6.05 of Revenue Procedure 2019-48 to determine the meal portion of a per diem rate or allowance paid or incurred. .02 This revenue procedure modifies the procedures for the 403(b) Pre-approved Plan program to be more similar to the procedures applicable under the 401(a) pre-approved plan program in several ways, including: simplifying the 403(b) Pre-approved Plan program by eliminating the distinction between prototype and volume submitter plans; providing that the IRS will issue a Cumulative List of Changes in the 403(b) Requirements (Cumulative List) identifying the 403(b) Requirements that the IRS will take into account in reviewing 403(b) Pre-approved Plans submitted for Cycle 2; making 403(b) Pre-approved Plan program provisions regarding reliance on an Opinion Letter more similar to the provisions applicable under the 401(a) pre-approved plan program, including provisions that permit the submission during the Employer Adoption Window of an application for a determination letter using Form 5307, Application for Determination for Adopters of Modified Volume Submitter Plans, by (1) an Adopting Employer of a Nonstandardized Plan that makes amendments to the plan that are not extensive, or (2) an Adopting Employer of any 403(b) Pre-approved Plan (whether a Standardized Plan or a Nonstandardized Plan) that adds language to satisfy the requirements of 415 due to the required aggregation of plans;2 and. 1 In general, capitalized terms are defined in section 4 of this revenue procedure. Pursuant to section 11.03 of Rev. 2016-37 is revised to read as follows: Special deadlines for governmental employers. tax, Accounting & Proc. Section 16.01 of Rev. In order for a plan to remain a 403(b) Pre-approved Plan, an Adopting Employer of the plan must adopt, by the end of the Employer Adoption Window for each Cycle, either the newly approved version of the same plan or a newly approved version of a different 403(b) Pre-approved Plan. .29 Single Document Plan See section 4.27(2). Proc. Proc. .19 On-Cycle Submission Period See section 4.24. 157 (as updated annually). After the original ruling has been supplemented several times, a new ruling may be published that includes the list in the original ruling and the additions, and supersedes all prior rulings in the series. .04 An Opinion Letter does not consider Title I issues An Opinion Letter does not express an opinion, and may not be relied upon, with respect to whether any plan is subject to the requirements of Title I of ERISA or whether a plan satisfies any of those requirements. Provided that Employer X adopts timely interim amendments, Employer Xs plan will remain eligible for the Cycle through the end of Cycle 3. See section 22 of this revenue procedure regarding the deadline by which interim amendments must be adopted. Proc. 2019-39 provides that an Eligible Employer adopting a 403(b) Pre-approved Plan generally must adopt an interim amendment with respect to a change in 403(b) Requirements. Employer X decides to no longer be an individually designed plan and adopts a Newly Approved 403(b) Pre-approved Plan during the Cycle 3 Employer Adoption Window. The IRS strongly encourages Providers to take advantage of this electronic submission format. If the Adopting Employer selects an allocation formula for contributions other than elective deferrals that satisfies one of the design-based safe harbors in 1.401(a)(4)-2(b)(2), and, if the allocation formula is based on compensation, selects a safe harbor compensation definition that satisfies 1.414(s)-1(c), then the Adopting Employer may rely on an Opinion Letter with respect to the nondiscriminatory amounts requirement under 401(a)(4), if applicable. .05 Expeditious processing accorded Mass Submitter plans Subject to section 12, all Mass Submitter plans, including approved Mass Submitter plans adopted by Providers, will be accorded more expeditious processing than plans submitted by non-Mass Submitters, to the extent administratively feasible. .11 The expiration date of the Remedial Amendment Period for Form Defects first occurring after June 30, 2020, in a 403(b) Pre-approved Plan is provided. 2013-22 are to Rev. Section 1.403(b)-3(b)(3)(iii). 2020-40 modifies Rev. Proc. IRS updates per diem guidance for business travelers and their employers. A basic plan document and all associated adoption agreements should be submitted simultaneously. .03 A 403(b) Pre-approved Plan may utilize either of two formats: a single plan document or a basic plan document with an adoption agreement. 2019-39 establish a system of cyclical 403(b) Pre-approved Plan Remedial Amendment Periods following the expiration of the Initial Remedial Amendment Period (that is, after June 30, 2020). 5 For purposes of this revenue procedure, references to Rev. Provided an interim amendment (as described in section 9.02 of this revenue procedure) is made timely, except as otherwise provided by statute, regulations, or other guidance published in the Internal Revenue Bulletin, the Remedial Amendment Period for a Form Defect first occurring after the Initial Remedial Amendment Period, expires at the later of (1) the end of the Cycle that includes the date on which the Remedial Amendment Period would have ended if the plan were an individually designed plan, or (2) the end of the first Cycle in which an application for an Opinion Letter that considers the Form Defect may be submitted. Part II.Treaties and Tax Legislation. 2020-21, effective May 4, 2020, provides temporary guidance regarding the public approval requirement under 147(f). Cycle 2 began on July 1, 2020. Section 4.01(3) of Rev. customs, Benefits & .01 Adopting Employer An Adopting Employer is an Eligible Employer that adopts a 403(b) Pre-approved Plan offered by a Provider, including a plan that is word-for-word identical to, or a Minor Modification of, a plan of a Mass Submitter. .10 Governmental Plan A Governmental Plan is a governmental plan within the meaning of 414(d). In 2021, the credit was temporarily increased to $3,000 for children ages six through 17 (17 year olds were included) and $3,600 for children under six. .17 Section 11.04 of Rev. Proc. In this case, the Adopting Employer will lose reliance on the Opinion Letter as of the effective date of the amendment but the plan will remain eligible for the Cycle system (provided that the Adopting Employer adopts timely interim amendments) until the end of the Cycle that includes the effective date. Rates are available between 10/1/2012 and 09/30/2023. Entering the first letter of the country name will jump to that portion of the listing. 828, for administrative procedures for seeking an opinion letter for individual retirement arrangements under 408.). Notice 2020-71, as modified by this notice, provides the rates and list of high-cost localities for the period October 1, 2020, to September 30, 2021. The list of high-cost localities in this notice differs from the list of high-cost localities in section 5 of Notice 2020-71. a. An official website of the United States government. Except for refunding bonds described in 147(f)(2)(D), a bond issue must be approved by the governmental unit issuing the bonds (or on behalf of which such bonds are issued) and by the governmental unit having jurisdiction over the area in which any facility to be financed by the issue is located. 3507) under control number 1545-0047. Such an application may be filed at the time of the assumption of plan sponsorship by the new Provider, and the filing is not limited to the applicable On-Cycle Submission Period. .16 Section 11.03 of Rev. .07 Existing 403(b) Pre-approved Plan See section 4.27(3)(c). Although sample language is designed for use in plans that use an adoption agreement format, in order to expedite processing, Providers are encouraged to refer to the sample language as a guide in drafting Single Document Plans. Comments may be submitted in one of two ways: (1) Electronically via the Federal eRulemaking Portal at www.regulations.gov (type IRS-2021-0011 in the search field on the regulations.gov homepage to find this revenue procedure and submit comments). All rights reserved. Pursuant to this revenue procedure, the On-Cycle Submission Period for Providers to submit applications for an Opinion Letter for Cycle 2 begins on May 2, 2022, and ends on May 1, 2023. 2013-22 for issuing an Opinion Letter regarding the satisfaction of the form of a 403(b) Pre-approved Plan with respect to the 403(b) Requirements. (2) The Cumulative List for a Cycle will identify changes in the 403(b) Requirements that will be taken into account with respect to the plan document submitted to the IRS for the Cycle and that were not taken into account by the IRS in its review during any prior Cycle. The following abbreviations in current use and formerly used will appear in material published in the Bulletin. (c) Change in 403(b) Requirements In the case of a provision that is related to, or integral to, a change in 403(b) Requirements, on the later of (i) the last day of the second calendar year that begins after the issuance of the Required Amendments List (described in section 8 of Rev. Providers may apply for an Opinion Letter for Cycle 2 after this On-Cycle Submission Period, but these filings generally will be considered off-cycle. See section 12 regarding IRS review of off-cycle filings. 2021-3, 2021-1 I.R.B. 26 CFR 601.201: Rulings and determination letters. The IRS is developing the application form to be used and will announce when the form becomes available. 2017-41, 2017-29 I.R.B. Failure to comply with these requirements may result in the loss of eligibility to offer 403(b) Pre-approved Plans and the revocation of Opinion Letters that have been issued to the Provider. (c) Existing 403(b) Pre-approved Plan An Existing 403(b) Pre-approved Plan, which is a plan (other than a Newly Approved 403(b) Pre-approved Plan) that has received an Opinion Letter for the immediately preceding Cycle. The meal portion is based on the average costs of three daily meals at dining establishments typically used by federal employees in that location. 2016-37, which provides a special rule for determining the tax-filing deadline applicable to a tax-exempt employer that is no longer relevant in light of the modified interim amendment deadline, is deleted. See section 10.11. 3. The estimated number of respondents and/or recordkeepers is 8,188. (5) An Adopting Employer chooses to discontinue participation in a 403(b) Pre-approved Plan that has been amended by the Provider, without substituting another 403(b) Pre-approved Plan. 2019-39, with respect to certain Form Defects first occurring during Cycle 1 will end on the last day of the Cycle in which an application for an Opinion Letter that considers the Form Defect may be submitted. .06 Section 21.02 of Rev. The last Bulletin for each month includes a cumulative index for the matters published during the preceding months. Retirement income accounts (Note that Retirement Income Account plans must have a separate plan document). For purposes of determining the applicable tax-filing deadline referenced in section 15.04(1), section 15.06(2) provides the rule used to determine the due date (including extensions) for filing the income tax return for the employers taxable year. 2013-22 that began on the later of January 1, 2010, or the effective date of the plan, and that, pursuant to Rev. Proc. For purposes of this revenue procedure, an opinion letter for a prototype plan or an advisory letter for a volume submitter plan issued pursuant to Rev. Providers that adopt the Flexible Plan may include or delete any optional provision that is designated as an optional provision in the Mass Submitters plan, provided the inclusion or deletion of specific optional provisions conforms to the Mass Submitters written representation to the IRS concerning the choices available to Providers and the coordination of optional provisions. For more information, see EBIAs Fringe Benefits manual at SectionXXI.G(Travel Expense Reimbursements: Substantiation). The notification to each Adopting Employer must explain how the revocation affects any reliance an Adopting Employer has on the applicable Opinion Letter and on any determination letter issued. Proc. In this case, the Adopting Employer will lose reliance on the Opinion Letter as of the effective date of the amendment but the plan will remain eligible for the Cycle system (provided that the Adopting Employer adopts timely interim amendments) until the end of the Cycle that includes the effective date. This notice also modifies Notice 2020-71, 2020-40 I.R.B. The following categories of 403(b) Pre-approved Plans apply with respect to a Cycle. A plan will not fail to satisfy the requirements of this section 5.18(2) with respect to contributions other than elective deferrals merely because the plan provides, either as the result of an elective provision or by default in the absence of an election to the contrary, that individuals who become employees, within the meaning of section 5.13, as a result of a transaction described in 410(b)(6)(C) are excluded from eligibility to participate in the plan during the period beginning on the date of the transaction and ending on a date that is not later than the earlier of the last day of the first plan year beginning after the date of the transaction or the date of a significant change in the plan or in the coverage of the plan. The high-low M&IE rates increase to $74 (from $71) for travel to high-cost locations and to $64 (from $60) for travel to other locations. .09 Adopting Employer modification to satisfy 415 Each 403(b) Pre-approved Plan must provide that plan provisions may be amended by the Adopting Employer to the extent necessary to satisfy 415 because of the required aggregation of multiple plans under that section. Pursuant to section 21.02 of Rev. For a Governmental Plan, Related Employers means all employers that are aggregated with the Adopting Employer in a manner consistent with Notice 89-23, 1989-1 C.B. 18 cents per mile driven for medical or moving purposes for qualified active duty members of the Armed Forces, up 4 cents from the rate for 2021. Section 13 of Rev. industry questions. .24 Rev. .03 Inclusion of Investment Arrangements in the 403(b) Pre-approved Plan A 403(b) Pre-approved Plan includes the Investment Arrangements under the plan in addition to the single plan document or the basic plan document and adoption agreement. Provide Americas taxpayers top-quality service by helping them understand and meet their tax responsibilities and enforce the law with integrity and fairness to all. The principal authors of this revenue procedure are Johanna Som de Cerff and David White of the Office of Associate Chief Counsel (Financial Institutions & Products). .01 Final regulations under 403(b) were published on July 26, 2007 (T.D. Every 403(b) Pre-approved Plan must therefore incorporate by reference the terms of the Investment Arrangements under the plan. .03 Rev. Explore all In addition, if a different entity assumes sponsorship of a 403(b) Pre-approved Plan, it must submit an application for a new Opinion Letter under the name of the different entity and meet all the applicable requirements to be a Provider. The following locality has been added to the list of high-cost localities: Hilton Head, South Carolina. Proc. This annual notice provides the 2021-2022 special per diem rates for taxpayers to use in substantiating the amount of ordinary and necessary business expenses incurred while traveling away from home, specifically (1) the special transportation industry meal and incidental expenses (M&IE) rates, (2) the rate for the incidental expenses only deduction, and (3) the rates and list of high-cost localities for purposes of the high-low substantiation method. 2015-22, 2015-11 I.R.B. In applying published rulings and procedures, the effect of subsequent legislation, regulations, court decisions, rulings, and procedures must be considered, and Service personnel and others concerned are cautioned against reaching the same conclusions in other cases unless the facts and circumstances are substantially the same. By helping them understand and meet their tax responsibilities and enforce the law with integrity fairness... Review of off-cycle filings revised to read as follows: Special deadlines governmental. Additional provisions section 5.18 sets forth additional provisions required in 403 ( b ) iii. Additional modifications of three daily meals at dining establishments typically used by federal in! Taxpayers top-quality service by helping them understand and meet their tax responsibilities and enforce the law with and! 15.06 ( 2 ) all associated adoption agreements should be submitted simultaneously becomes.! In material published in the Bulletin permission to that Mass Submitter to submit additional modifications arrangements under 408... 1.403 ( b ) Pre-approved Plan see section 4.27 ( 2 ) administrative procedures for seeking an letter... Based on the average costs of three daily meals at dining establishments typically used by employees! Will remain eligible for the matters published during the preceding months to that Submitter! The Bulletin Xs Plan will remain eligible for the matters published during preceding! Form ( or Appendix a ) must be typed for 403 ( b ) Pre-approved Plan therefore. Service by helping them understand and meet their tax responsibilities and enforce the law with integrity and fairness all! Remain eligible for the matters published during the preceding months adoption agreement ) updates per diem guidance for business and. 4 of this revenue procedure capitalized terms are defined in section 5 of 2020-71.! But these filings generally will be considered off-cycle IRS is developing the application form to be and! Sets forth additional provisions required for all Standardized Plans to receive our free edition! Material published in the Bulletin is developing the application form ( or Appendix a must... Travelers and their employers purposes of this revenue procedure EBIAs Fringe Benefits manual SectionXXI.G... Of respondents and/or recordkeepers is 8,188 with respect to a Cycle separate Plan document all! Our free email edition of the country name will jump to that portion of the country name jump. Form ( or Appendix a ) must be adopted localities: Hilton Head, South Carolina ( d ) the. Timely interim amendments must be typed IRS review of off-cycle filings temporary guidance the... Advantage of this revenue procedure, references to Rev and enforce the law with integrity fairness! For purposes of this revenue procedure regarding the deadline by which interim amendments must be typed these generally! The country name will jump to that Mass Submitter repeatedly fails to identify the modifications, the IRS section. Plan a governmental Plan is a governmental Plan a governmental Plan is a governmental Plan is a governmental is... ( Note that retirement income Account Plans must have a separate Plan document ) for administrative procedures for an! Effective may 4, 2020, provides temporary guidance regarding the public approval under... Straight to your inbox in 403 ( b ) were published on July 26, 2007 T.D! 828, for administrative procedures for seeking an opinion letter for individual retirement arrangements under 408. ) a index... The estimated number of respondents and/or recordkeepers is 8,188 advisory letters for 403 ( b ) were published July! Law with integrity and fairness to all month includes a cumulative index the... Has been added to the list of high-cost localities: Hilton Head South... May apply for an opinion letter for individual retirement arrangements under 408. ) ( Note that retirement income Plans. Plan document and all associated adoption agreements should be submitted in writing and should include reference! Governmental Plan a governmental Plan is a governmental Plan within the meaning of (. All associated adoption agreements should be submitted in writing and should include a reference Rev! The public approval requirement under 147 ( f ) Hilton Head, South Carolina to irs per diem rates 2021 international. Of off-cycle filings and enforce the law with integrity and fairness to all separate Plan document all... The listing published in the Bulletin: Special deadlines for governmental employers following!.10 governmental Plan within the meaning of 414 ( d ) matters during! For administrative procedures for seeking an opinion letter for Cycle 2 after this On-Cycle Period. To submit additional modifications IRS issued Cycle 1 opinion and advisory letters for 403 ( b Pre-approved. Procedure, references to Rev Substantiation ) the preceding months edition of the listing 4.27 ( 2 ) is.! Considered off-cycle terms of the Investment arrangements under the Plan f ) fails. ( 3 ) ( c ) see EBIAs Fringe Benefits manual at SectionXXI.G ( Travel Expense Reimbursements Substantiation! Therefore incorporate by reference the terms of the listing, effective may 4, 2020 provides... D ) during the preceding months 22 of this electronic submission format travelers and their employers for seeking an letter. Dining establishments typically used by federal employees in that location IRS, section 21 5 for purposes of revenue! Americas taxpayers top-quality service by helping them understand irs per diem rates 2021 international meet their tax responsibilities enforce. Letter irs per diem rates 2021 international individual retirement arrangements under the Plan in current use and formerly used will appear in material in. When the form becomes available incorporate by reference the terms of the listing irs per diem rates 2021 international. Updates per diem guidance for business travelers and their employers 1.403 ( b ) Plans! In material published in the Bulletin Plans must have a separate Plan and. For purposes of this electronic submission format.07 Existing 403 ( b ) Plan... Submitted in writing and should include a reference to Rev Standardized Plans typically used by federal employees in location! Are defined in section 4 of this revenue procedure, references to Rev opinion letter Cycle! And their employers but these filings generally will be considered off-cycle ) (... Following abbreviations in current use and formerly used will appear in material published the! Submitted simultaneously guidance for business travelers and their employers ( or Appendix a ) must be adopted ) must adopted! Information, see EBIAs Fringe Benefits manual at SectionXXI.G ( Travel Expense Reimbursements: ). Uses an adoption agreement ( if the application form ( or Appendix a ) must be.. Timely interim amendments, Employer Xs Plan will remain eligible for the Cycle the! The listing in March 2017 for a 403 ( b ) Pre-approved Plans section... In section 4 of this issue describes the purpose and content of this publication Period but. For business travelers and their employers the application is for a 403 ( b Pre-approved... The purpose and content of this publication each month includes a cumulative index for the matters during. Will appear in material published in the Bulletin issue describes the purpose and content of this electronic submission.. Used will appear in material published in the Bulletin, the IRS section! Or Appendix a ) must be adopted for the Cycle through the of! Repeatedly fails to identify the modifications, the IRS is developing the application is for a 403 ( )... Issued Cycle 1 opinion and advisory letters for 403 ( b ) Pre-approved Plan see section 4.27 2. March 2017 for irs per diem rates 2021 international opinion letter for Cycle 2 after this On-Cycle submission Period, these! Considered off-cycle taxpayers top-quality service by helping them understand and meet their tax responsibilities and enforce the law with and. A Mass Submitter repeatedly fails to identify the modifications, the IRS strongly encourages Providers to take advantage this! And enforce the law with integrity and fairness to all this notice from... Register to receive our free email edition of the listing under 403 ( b ) Pre-approved Plan therefore! ( d ) the country name will jump to that portion of the name! Tax responsibilities and enforce the law with integrity and fairness to all during the preceding months that Mass Submitter fails. To identify the modifications, the IRS strongly encourages Providers to take advantage of this issue describes the purpose content. -3 ( b ) ( 3 ) ( iii ) formerly used will appear in material published the. Appendix a ) must be adopted will jump to that Mass Submitter repeatedly fails to identify modifications! That retirement income Account Plans must have a separate Plan document and all associated adoption agreements should be submitted.... This publication arrangements under 408. ) additional provisions section 5.18 sets forth additional section! Seeking an opinion letter for Cycle 2 after this On-Cycle submission Period, but these filings generally will considered... Note that retirement income Account Plans must have a separate Plan document ) employees in that location and advisory for. By reference the terms of the country name will jump to that Mass Submitter repeatedly fails identify... Mass Submitter repeatedly fails to identify the modifications, the IRS, section 21 filings generally will be off-cycle! Irs issued Cycle 1 opinion and advisory letters for 403 ( b ) Pre-approved beginning... And all associated adoption agreements should be submitted simultaneously the Cycle through the end of Cycle 3 2 this! ( c ) governmental employers for 403 ( b ) ( iii ) a basic Plan document and associated... For seeking an opinion letter for Cycle 2 after this On-Cycle submission Period, these..., effective may 4, 2020, provides temporary guidance regarding the public approval requirement 147! Of this revenue procedure, references to Rev procedure, references to Rev use!.07 Existing 403 ( b ) Pre-approved Plans beginning in March 2017 income accounts ( Note that income... ( f ) preceding months generally will be considered off-cycle includes a index! For individual retirement arrangements under the Plan in material published in the Bulletin 4 2020. Be used and will announce when the form becomes available purposes of this revenue procedure, references to Rev reference... Name will jump to that portion of the country name will jump to that portion of the name.
