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Get Announcement 2004-33 - Request For Comments On Revenue Procedure For Pre-Approved Plans. This

Or an employer s individually designed plan ends on December 31, 2010, and on that date the employer certifies its intent to adopt M&P plan A which was updated and submitted for a new opinion letter in 2010. In this case, the plan s remedial amendment period will be extended to the end of the fixed period for timely adopting plan A after the new opinion letter is issued. The Service is also considering whether there may be appropriate, limited circumstances in which the remedial amendm.

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