Interested persons must receive notice that an application for an advance determination will be filed regarding whether a 403(b) plan meets the requirements of Internal Revenue Code Section 403(b).
An interested person regarding a determination letter application of an ongoing 403(b) plan is any employee participating in the plan or eligible to participate in the plan. An interested person regarding a determination letter application of a terminating 403(b) plan is any participant in the plan or any beneficiary eligible to receive or receiving benefits from the plan.
Recent Comments
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