The IRS notes that Rev. Proc. 2017-41 modified the pre-approved letter program by combining the master & prototype and volume submitter programs into a new opinion letter program.
Tag: prototype retirement plan documents
“We are a private tax-exempt organization that currently uses a recordkeeper-provided document for its 403(b) plan. The document consists of a generic base plan document, along with an adoption agreement that we can use to customize certain plan provisions.