IRS Announcement 2022-6 Pauses Opinion Letter Program for Certain IRAs and SEPs | Practical Law
In Announcement 2022-6, the Internal Revenue Service (IRS) announced that until further notice is provided, it will not accept opinion letters applications for prototype individual retirement accounts (IRAs) (including traditional, Roth and Savings Incentive Match Plan for Employees IRAs (SIMPLE IRAs)), simplified employee pensions (SEPs) (including salary reduction SEPs (SARSEPs)), and SIMPLE IRA plans.