IRS Revises Opinion Letter Procedures for Pre-Approved Plans in Revenue Procedure 2017-41 and Issues 2017 Cumulative List in Notice 2017-37 | Practical Law
On June 30, 2017, the Internal Revenue Service (IRS) issued Revenue Procedure 2017-41, which restructures the process for issuing opinion letters regarding qualification for pre-approved retirement plans, and Notice 2017-37, the Cumulative List of Changes in Plan Qualification Requirements for Pre-Approved Defined Contribution Plans for 2017.