Obtaining Opinion and Advisory Letters

Procedures for obtaining opinion and advisory letters for prototype plans and VS plans under Internal Revenue Code Section 403(b) regarding an application submitted for the first six-year remedial amendment cycle, are contained in IRS Revenue Procedure (Rev. Proc.) 2013-22. 

The procedures for obtaining an opinion letter regarding a 403(b) pre-approved plan’s second six-year remedial amendment cycle (and subsequent cycles) are set forth in Rev. Proc. 2021-37.