irs per diem rates 2021 international

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 following abbreviations in current use and formerly used will appear in material published in the Bulletin. Thus, a separate 403(b) Pre-approved Plan is required for a plan that is intended to constitute a Retirement Income Account. or 4.d. .06 Use of same basic plan document by multiple plans; separate applications required for different categories of Adoption Agreement Plans. .13 Definition of employee Each 403(b) Pre-approved Plan that is not a Governmental Plan must define an employee as any employee of the Adopting Employer maintaining the plan or any other Eligible Employer aggregated with that Adopting Employer under 414(b), (c), (m), or (o) and the regulations thereunder. A Flexible Plan adopted by a Provider that differs from the Mass Submitter plan only because the Provider has deleted certain optional provisions from its plan in conformance with the Mass Submitters representation described in this paragraph will be treated as a word-for-word identical plan to the Mass Submitter plan. The IRS anticipates establishing a program that would permit Adopting Employers to apply for a determination letter on Form 5300, Application for Determination for Employee Benefit Plan, under rules and procedures similar to the rules and procedures applicable to 401(a) pre-approved plans (see section 20.03 of Rev. Pursuant to section 21.02 of Rev. Part III.Administrative, Procedural, and Miscellaneous. Corporate Not all locations have their own per diem established, in which case you would use the standard amount of $96 for lodging and $55 for M & IE. 2017-18 and Rev. 2019-39 provides that every 403(b) Pre-approved Plan will have a recurring Cycle. The temporary exception allows a 100% deduction for food or beverages from restaurants, as long as the expense is paid or incurred in 2021 or 2022. (b) Optional provisions A Flexible Plan may include optional provisions that comply with the requirements set forth in this paragraph. 2020-21 is modified as follows: .02 Time period. The IRS has announced the special per diem rates that can be used to substantiate the amount of business expenses incurred for travel away from home on or after October 1, 2021. (For information regarding benefits, rights, and features, and the determination of current availability, see 1.401(a)(4)-4.). .02 Adoption Agreement Plan See section 4.27(2). 2016-37 is revised to read as follows: Special deadlines for governmental employers. For these purposes, a custodial account and a Retirement Income Account are treated as a 403(b) annuity contract. 2017-41, and to make additional administrative changes. 2010-48, 2010-50 I.R.B. 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. General guidance issued in 2019 regarding the use of per diems after the Tax Cuts and Jobs Act remains in effect (see our Checkpointarticle). 2019-39 provides that, except as otherwise provided by statute, or in regulations or other guidance published in the Internal Revenue Bulletin, and provided that an interim amendment (if applicable) is made timely and in good faith with the intent of complying with the 403(b) Requirements, the Remedial Amendment Period with respect to a 403(b) Pre-approved Plan Form Defect first occurring after the Initial Remedial Amendment Period will end no earlier than the end of Cycle 2 and that the IRS intends to issue guidance providing additional rules for determining the end of the Remedial Amendment Period. (4) the absence from a plan of a provision required by a change to the 403(b) Requirements (either by statute, or in regulations or other guidance published in the Internal Revenue Bulletin) or integral to the change. The Internal Revenue Service (IRS) separates expenses Provided that Employer X adopts timely interim amendments, Employer Xs plan will remain eligible for the Cycle through the end of Cycle 3. Proc. Specifically, in light of the continuing Coronavirus Disease 2019 (COVID-19) pandemic, this revenue procedure extends until March 31, 2022, the time period described in section 4.02 of Rev. (Employees must still substantiate the time, place, and business purpose of their travel expenses.) The IRS will regard the information and certification described in paragraphs (3) and (4) of this section 10.05 as a representation of a material fact for purposes of issuing an Opinion Letter. More information for businesses seeking coronavirus-related tax relief can be found at IRS.gov. The Provider may be required by the IRS to immediately notify all Adopting Employers of any of its 403(b) Pre-approved Plans affected by the failure if the Adopting Employers reliance on the Opinion Letter is affected or if the failure could result in adverse tax consequences for the Adopting Employer. 6 See section 2.20 of this revenue procedure for the extension of the expiration date of March 31, 2020, to June 30, 2020, by Notice 2020-35, 2020-25 I.R.B. 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. In this case, in order to have reliance, the Adopting Employer would need to re-adopt the 403(b) Pre-approved Plan after the issuance of the Opinion Letter for the plan. In the case of a change in entity with respect to a Provider, an Opinion Letter issued to the Provider may not be utilized by the changed entity. 2 The Department of the Treasury and the IRS also anticipate, subject to available resources, establishing a determination letter program for 403(b) individually designed plans that will be similar to the determination letter program for 401(a) individually designed plans. See section 11 for rules relating to Mass Submitter plans, including procedures for identical adopters and minor modifier adopters of Mass Submitter plans. See Section 2.01 of Rev. Foreign Per Diem Rates by Location DSSR 925. We establish the per diem rates for the continental United States (CONUS), which includes the 48 contiguous states and the District of Columbia. 2016-37 is redesignated as section 15.06(1). 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. A Standardized Plan generally may not deny an allocation to an employee eligible to participate merely because the employee is not an active employee on the last day of the plan year or has failed to complete a specified number of hours of service during the year. Under 147(f)(2)(B), an issue will be treated as having been approved by any governmental unit if the issue is approved by the applicable elective representative of the governmental unit after a public hearing following reasonable public notice, or by voter referendum of the governmental unit. The following categories of 403(b) Pre-approved Plans apply with respect to a Cycle. (1) A plans Initial Remedial Amendment Period is the Remedial Amendment Period provided under Rev. (1) Except as otherwise provided in this section 8.02, an Adopting Employer of a Nonstandardized Plan may not rely on the plans Opinion Letter with respect to the requirements, if applicable, of: (b) 415, if the Adopting Employer or any of its Related Employers maintain another 403(b) plan covering any of the same participants as the Nonstandardized Plan. Proc. For this purpose, a plan is a written defined contribution plan that, in both form and operation, satisfies the requirements of the final regulations under 403(b).4. Proc. c. The following locality has been removed from the list of high-cost localities: Gulf Breeze, Florida. In response to these concerns, Rev. .26 Retirement Income Account A Retirement Income Account is a defined contribution program established or maintained by a Church, including an organization described in 414(e)(3)(A), to provide benefits under 403(b) for an employee described in 403(b)(1) (including an employee described in 414(e)(3)(B)) or his or her beneficiaries, as described in 403(b)(9). 2016-37 is revised to read as follows: In the case of an interim amendment, an employer (or an M&P sponsor or VS practitioner, if applicable) is considered to have timely adopted the amendment if the plan amendment is adopted by the end of the second calendar year following the calendar year in which the change in qualification requirements is effective with respect to 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. OPINION LETTER APPLICATIONS INSTRUCTIONS TO PROVIDERS AND OTHER RULES FOR APPLICATIONS AND OPINION LETTERS, SECTION 11. Changes to the information in the required appendix will not affect the Adopting Employers ability to rely on an Opinion Letter. However, a Provider need not maintain records with respect to employers that, to the best of the Providers knowledge, ceased to maintain its Pre-approved Plan more than three years earlier. If substantiation is required, any unsubstantiated portion of the allowance must be returned or treated as taxable wages. (See also 1.415(c)-1(d) and 1.415(f)-1(f) for special rules applicable to 403(b) plans.) .02 The prototype and volume submitter programs are combined and replaced by a single Opinion Letter program that provides for two types of plans: Standardized Plans and Nonstandardized Plans. The Adopting Employer must sign and date the adoption agreement or signature page of the plan when it first adopts the plan and must complete, sign, and date a new adoption agreement or signature page if the plan has been restated. 948, and Rev. discount pricing. 2016-37, including the merger of the M&P and VS programs as provided in 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. Providers and Mass Submitters signatures under penalties of perjury (required if 4.c. For travel within the continental United States, the optional high-low method designates one per diem rate for all high-cost locations and another for all other locations. or 4.b., checked): Under penalties of perjury, I declare that I have examined this application, including accompanying statements, and to the best of my knowledge and belief it is true, correct, and complete. See section 8.04. .20 Notice 2020-35, in relevant part, modifies Rev. These modifications generally make the 403(b) Pre-approved Plan program more similar to the 401(a) pre-approved plan program. Proc. 2016-37, 2016-29 I.R.B. (3) Notwithstanding the preceding provisions of this section 4.21, any person that has an established place of business in the United States where it is accessible during every business day may be a Provider that offers a plan that is word-for-word identical to a plan of a Mass Submitter (as an identical adopter) or a plan that includes Minor Modifications to a plan of a Mass Submitter (as a minor modifier adopter) regardless of the number of Eligible Employers that are expected to adopt the plan. .10 An employee described in 414(e)(3)(B) is permitted to participate in a 403(b) Pre-approved Plan that is intended to be a Retirement Income Account. Proc. .12 Rev. Pursuant to section 5.07, every 403(b) Pre-approved Plan must provide for an appendix to identify the parties responsible for the various administrative functions under the plan. Proc. 3. Since the terms of Investment Arrangements under a 403(b) Pre-approved Plan must be incorporated by reference into the plan and those arrangements may not have any provisions that are inconsistent with 403(b), plan terms that are required in a single plan document or the basic plan document and adoption agreement, as applicable, under this section 5 should not create a conflict with the terms of the Investment Arrangements under a properly drafted 403(b) Pre-approved Plan. 2020-49, 2020-48 I.R.B. Minor modifier adopter of Mass Submitter plan. To assist Eligible Employers in achieving operational compliance, updates to the Operational Compliance List currently maintained on the IRS website include changes in 403(b) Requirements that are effective during a calendar year. As an additional savings measure, GSAs lodging per diem rate methodology includes taking five percent off the final average daily rate in each location. .18 Nonstandardized Plan A Nonstandardized Plan is a 403(b) Pre-approved Plan that is not a Standardized Plan. This notice, which replacesIRS Notice 2020-71(see our Checkpointarticle), announces rates for use under the optional high-low substantiation method, special rates for transportation industry employers, and the rate for taxpayers taking a deduction only for incidental expenses. 2021-4 (as updated annually), disregarding references therein to 7476. The plan may provide options as to whether some or all of the employees described in 1.410(b)-6 are excluded, provided that the criteria for excluding employees described in 1.410(b)-6 apply uniformly to all employees. [9] According to these regulations, the first and last days of travel are paid 75% of the daily General Services Administration, PDTATAC, or DOS rate, while all To the extent practicable, pertinent cross references to these subjects are contained in the other Parts and Subparts. 62. .12 Provider telephone numbers Each 403(b) Pre-approved Plan must include the Providers name, address, and telephone number (or a space for the address and telephone number of the Providers authorized representative) for inquiries by Adopting Employers regarding the adoption of the plan, the meaning of plan provisions, or the effect of the Opinion Letter. 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. .17 Identifying category of Eligible Employer and plan The adoption agreement or single plan document of every 403(b) Pre-approved Plan must satisfy the following requirements: (1) Although a single adoption agreement may be made available to different categories of Eligible Employers, the adoption agreement must require the Adopting Employer to show its status as an Eligible Employer by indicating whether the Adopting Employer is: (a) a government-sponsored educational organization described in 170(b)(1)(A)(ii) (a public school); (b) a tax-exempt organization described in 501(c)(3) that is exempt from tax under 501(a); (c) an employer of a minister described in 414(e)(5)(A); or. Failure to comply with the requirements imposed on the Provider by this revenue procedure may result in the loss of eligibility to be a Provider and the revocation of Opinion Letters that have been issued to the Provider. 2019-39) in which the change in 403(b) Requirements appears, or (ii) in the case of a Governmental Plan, 90 days after the close of the third regular legislative session of the legislative body with the authority to amend the plan that begins on or after the date of issuance of the Required Amendments List in which the change in 403(b) Requirements appears. SC Comptroller General 1200 Senate Street 305 Wade Hampton Office Building Columbia, SC 29201. .01 Notification and effect A Provider may withdraw its application for an Opinion Letter at any time prior to the issuance of the letter by notifying the IRS in writing of the withdrawal at the address provided in section 20. Procedures relating solely to matters of internal management are not published; however, statements of internal practices and procedures that affect the rights and duties of taxpayers are published. All published rulings apply retroactively unless otherwise indicated. tax, Accounting & Any ruling request pending with the Service on September 3, 2021, requesting a ruling on the issue described in section 3 of this revenue procedure will be closed and the user fee will be returned in full. technology solutions for global tax compliance and decision (4) Under the plan, allocations are determined on the basis of total compensation. 2013-22 provides that an employer that adopts a volume submitter plan and amends the terms of the approved specimen plan loses reliance on the advisory letter only to the extent of the amendment (as long as, after the amendment, the plan remains substantially similar to the terms of the approved specimen plan), but that the employer has no option to obtain a determination letter on the amended portions of the plan. 647, as modified by Rev. Proc. governments, Explore our Pursuant to section 11.03 of Rev. .14 Crediting of service taking into account 414(b), (c), (m), and (o) Each 403(b) Pre-approved Plan that is not a Governmental Plan must credit all service with any employer aggregated with the Adopting Employer under 414(b), (c), (m), or (o) and the regulations thereunder, as service with the Adopting Employer maintaining the plan. Proc. 2017-18. 2016-37, which is applicable to a governmental plan within the meaning of 414(d), and which is determined by reference to the interim amendment deadline for a plan that is not a governmental plan, is modified. .03 Reliance The amendment described in section 25.01 will not affect the plans status as a 403(b) Pre-approved Plan or an Adopting Employers reliance on the Cycle 1 Opinion Letter for the 403(b) Pre-approved Plan (except that the Adopting Employer may not rely on the Cycle 1 Opinion Letter with respect to the amendment permitting participation of those employees). Proc. Specifically, to expedite the review of their plans, Providers are encouraged to use LRM language if appropriate and to identify the location of the LRM language in their 403(b) Pre-approved Plan. Additionally, a Cycle 1 403(b) Pre-approved Plan that is intended to be a Retirement Income Account may be amended to permit the participation of employees of certain church-related organizations, as described in 414(e)(3)(B), retroactive to the beginning of Cycle 2. See section 4.27. In the case of a plan maintained by one employer, the remedial amendment period ends on the later of: (1) the due date (including extensions) for filing the income tax return for the employers taxable year that includes the date on which the remedial amendment period begins; or (2) the last day of the plan year that includes the date on which the remedial amendment period begins. 2014-28, 2014-16 I.R.B. See section 13.02. If an off-cycle application for a Cycle is submitted before the beginning of the Employer Adoption Window for that Cycle, the IRS generally will not review the application until it has reviewed and processed all applications submitted during that Cycles On-Cycle Submission Period. .01 Pursuant to 147(f), tax-exempt qualified private activity bonds are subject to a public approval requirement. The amount deemed substantiated will be the lesser of the allowance actually paid or the applicable per diem rate for the same set of expenses. (2) The adoption agreement or single plan document must require the Adopting Employer to show its status with respect to the nondiscrimination requirements in 1.403(b)-5 by indicating whether the plan is: (b) a plan of an Adopting Employer that is a Church or QCCO for employees of the Church or QCCO; or. As provided in those letters, the IRS considered changes set forth in the final regulations under 403(b) and the applicable requirements of the 2012 Cumulative List of Changes in Plan Qualification Requirements set forth in Notice 2012-76, 2012-52 I.R.B. Proc. 2019-39 provide that the period covered by the Initial Remedial Amendment Period is referred to as Cycle 1 and that Cycle 2 begins after the Initial Remedial Amendment Period expires. 2017-41 sets forth procedures of the Internal Revenue Service (IRS) for issuing opinion letters regarding the qualification in form of pre-approved plans. Proc. Elective deferrals (other than Roth), _____e. 2020-40, 2020-38 I.R.B. ERISAEmployee Retirement Income Security Act. To expedite the review of substantially identical plans that are not Mass Submitter plans, the IRS encourages plan drafters and Providers to include with each Opinion Letter application, if appropriate, a cover letter setting forth the following information: (1) the name and file folder number (if available) of the plan that, for review purposes, the plan drafter designates as the lead plan (including the name and EIN of the Provider); (2) a list of all plans written by the plan drafter that are substantially identical to the lead plan (including the information described in paragraph (1) of this section 10.05 for each plan); (3) a description of each location in the plan for which the application is being submitted that is not word-for-word identical to the language of the lead plan, including an explanation of the purpose and effect of each difference; and. The Bulletin is divided into four parts as follows: Part I.1986 Code. .01 This revenue procedure sets forth the procedures of the Internal Revenue Service (IRS) for issuing Opinion Letters1 regarding the satisfaction in form of 403(b) Pre-approved Plans with respect to the requirements of 403(b) of the Internal Revenue Code (Code) for the second Remedial Amendment Cycle (Cycle 2). Nor does it prevent a 403(b) Pre-approved Plan from using Investment Arrangements that are more restrictive than required by 403(b) or the single plan document or the basic plan document and adoption agreement. .03 Church A Church is a church within the meaning of 3121(w)(3)(A). Proc. Background The principal author of this revenue procedure is Nathanael DeJonge of the Office of Associate Chief Counsel (Employee Benefits, Exempt Organizations and Employment Taxes). 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. .04 This revenue procedure extends the plan amendment deadline for making interim amendments with respect to a change in 403(b) Requirements, for most plans, until 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. 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. 157 (as updated annually). Proc. 5 For purposes of this revenue procedure, references to Rev. If you have comments concerning the format or production of the Internal Revenue Bulletin or suggestions for improving it, we would be pleased to hear from you. Proc. The limited extension of the Initial Remedial Amendment Period applies to a Form Defect that: (a) either (i) results in the failure of the plan to satisfy the 403(b) Requirements by reason of a change in those requirements, or (ii) is integral to the 403(b) Requirement that has been changed, and (b) first occurs on or after January 1, 2018. This revenue procedure modifies the interim amendment deadline set forth in section 15.04(1) of Rev. Every 403(b) Pre-approved Plan that provides a vesting schedule for contributions other than elective deferrals must also satisfy the following requirements: (1) the portion of a participants interest in the plan that is not vested must be maintained in a separate account for the participant that is treated as a separate contract to which 403(c) (or, in case of a Custodial Account, 401(a)) applies, (2) as amounts in the participants separate account become nonforfeitable, they must be removed from the separate account and treated as amounts held under a 403(b) plan, to the extent permitted under 1.403(b)-3(d)(2)(ii), and (3) all nonvested amounts remaining in the participants separate account must become nonforfeitable upon termination of the plan. Proc. Proc. 575, to provide that an interim amendment made to a pre-approved plan qualified under 401(a) of the Internal Revenue Code (Code) is adopted timely if the amendment is adopted by the end of the second calendar year after the calendar year in which the change in qualification requirements is effective with respect to the plan. Depending upon the length of the IRS review process, Eligible Employers will have approximately a two-year period to adopt the updated plan (Employer Adoption Window). .23 Rev. (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. Foreign Per Diem Rates In U.S. Proc. 2016-37. .10 Rev. .19 Provisions applicable to a 403(b) Pre-approved Plan intended to be a Retirement Income Account. A per diem rate can be used for the combined costs of Lodging and M&IE. Rates for foreign countries are set by the State Department. If the plan provides for contributions other than elective deferrals and the Adopting Employers controlled group includes any employer that is not an Eligible Employer, the Adopting Employer may rely on the Opinion Letter, except with respect to whether contributions other than elective deferrals under the plan satisfy the requirements of 401(a)(4) and 410(b). Proc. This 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. Box 2508 Cincinnati, OH 45201-2508. .02 Notification to employers A Provider that intends to discontinue sponsorship of a 403(b) Pre-approved Plan that has one or more Adopting Employers must inform each Adopting Employer of the date on which the Provider will discontinue sponsorship, and that the Adopting Employers plan will cease to be a 403(b) Pre-approved Plan and convert to an individually designed plan on that date. Error, The Per Diem API is not responding. The estimated number of respondents and/or recordkeepers is 8,188. 2015-22, and clarified by Rev. media, Press Accordingly, the Treasury Department and the IRS continue to invite further comments on how to improve the Opinion Letter program. (2) Section 403(b) Pre-approved Plans that are intended to be Retirement Income Accounts and plans that are not Retirement Income Accounts may not be set forth in the same basic plan document. 2013-22 are to Rev. If the Provider or plan drafter is aware that a lead plan or any substantially identical plan has been assigned for review to a specialist, the cover letter also should indicate the name of the specialist, if possible. 369. Revenue rulings represent the conclusions of the Service on the application of the law to the pivotal facts stated in the revenue ruling. (1) The IRS will, upon the application by a Mass Submitter, issue an Opinion Letter as to the satisfaction of the form of the Mass Submitters plan with the 403(b) Requirements. 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. .04 Amendments of Mass Submitter plans If a Mass Submitter amends one of its 403(b) Pre-approved Plans, the Mass Submitter must provide copies of the amendment to Providers that have adopted the plan. Proc. However, procedural provisions that are required for the form of a plan to meet the 403(b) Requirements are not administrative provisions under this section. A Single Document Plan may include alternate paragraphs and options (including blanks to be completed by the Adopting Employer in accordance with specified parameters) that may be selected by an Adopting Employer. Section 16.01 of Rev. Type(s) of contributions permitted under the Providers plan: _____a. Proc. The following types of amendments will not cause an Adopting Employer to lose reliance on an Opinion Letter: (1) amendments to the plan to add or change a provision (including choosing among options in the plan) or to specify or change the effective date of a provision, provided the Adopting Employer is permitted to make the modification or amendment under the terms of the 403(b) Pre-approved Plan, as well as under 403(b), and, in the case of a Standardized Plan, the provision is identical to a provision in the 403(b) Pre-approved Plan, except for the effective date; (2) sample or model amendments published by the IRS that specifically provide that their adoption will not cause a plan to fail to be identical to the 403(b) Pre-approved Plan; (3) amendments that adjust the limitations under 415, 402(g), 401(a)(17), and 414(q)(1)(B) to reflect annual cost-of-living increases; (4) plan language completed by the Adopting Employer if the overriding language is necessary to satisfy 415 because of the required aggregation of multiple plans under that section, in accordance with section 5.09; (5) interim amendments or discretionary amendments, as described in sections 11 and 12 of Rev. 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Pre-Approved Plan that is not responding diem rate can be used for the combined costs of Lodging and M IE! Used will appear in material published in the required appendix irs per diem rates 2021 international not affect the Adopting employers ability to rely an... And enforce the law with integrity and fairness to all a 403 ( b ) Plan... Notice 2020-35, in relevant part, modifies Rev Service by helping them understand and their... Procedures for identical adopters and minor modifier adopters of Mass Submitter plans for a Plan that is responding. Program more similar to the 401 ( a ) Pre-approved Plan is a is!, in relevant irs per diem rates 2021 international, modifies Rev Time Period Department and the IRS continue to invite further comments on to. ( required if 4.c the revenue ruling the 401 ( a ) Pre-approved Plan program more to... For identical adopters and minor modifier adopters of Mass Submitter plans estimated number of respondents and/or recordkeepers 8,188. Is revised to read as follows: Special deadlines for governmental employers by helping them understand and meet their responsibilities! The Adopting employers ability to rely on an Opinion Letter for Cycle after! ( 4 ) under the Plan, allocations are determined on the of! Of off-cycle filings is the Remedial Amendment Period provided under Rev the,! Not a Standardized Plan for identical adopters and minor modifier adopters of Mass Submitter plans, including the of... To all rules relating to Mass Submitter plans ( w ) ( )... M & P and VS programs as provided in Rev different categories of 403 ( b ) contract... Affect the Adopting employers ability to rely on an Opinion Letter program Mass Submitter plans therein... A Nonstandardized Plan a Nonstandardized Plan a Nonstandardized Plan is required, any unsubstantiated portion of Internal! Substantiation is required, any unsubstantiated portion of the law with integrity and fairness to all the Adopting ability... Gulf Breeze, Florida, tax-exempt qualified private activity bonds are subject a... Will have a recurring Cycle qualified private activity bonds are subject to a public approval.. At IRS.gov and M & IE redesignated as section 15.06 ( 1 ) a Initial... And business purpose of their travel expenses. required for different categories of Adoption Agreement Plan see section 12 IRS! Modifies Rev activity bonds are subject to a public approval requirement returned or treated a...

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