IRS Revenue Procedure 2019-39 Establishes Recurring Remedial Amendment Periods for 403(b) Plans | Practical Law
The Internal Revenue Service (IRS) issued Revenue Procedure 2019-39, which establishes recurring remedial amendment periods for individually designed and pre-approved Internal Revenue Code Section 403(b) plans.Revenue Procedure 2019-39 also creates pre-approved plan cycles during which plan sponsors may submit proposed 403(b) pre-approved plans for IRS approval.