News & Analysis as of

Internal Revenue Service Advisory Opinions

The United States Internal Revenue Service is a bureau of the United States Department of the Treasury. The IRS is charged with collecting revenue and enforcing the Internal Revenue Code.  
Morgan Lewis

New Opinion and Advisory Program for Pre-Approved 403(b) Plans

Morgan Lewis on

The IRS releases new procedures and sample plan language to assist 403(b) plan sponsors in obtaining pre-approval of 403(b) plan documents and to ensure documentary compliance with 403(b) requirements....more

McDermott Will & Emery

IRS Issues Procedures for Securing Favorable Opinions on Pre-Approved 403(b) Programs

McDermott Will & Emery on

The Internal Revenue Service (IRS) recently released a revenue procedure establishing a new program for the pre-approval of 403(b) plans. The program opens June 28, 2013, and the IRS will begin accepting applications for...more

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