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IRS Seeks Ideas for Pre-Approved Plans Opinion Letter Presentation

The IRS on Aug. 15 announced that it seeks ideas on a video presentation it is preparing on the pre-approved plans opinion letter program.

The presentation, which the IRS plans to post on its video portal in November 2017, will cover:

  • the merger of the “master and prototype” and “volume submitter” programs;

  • differences between standardized and non-standardized plans;

  • the opinion letter application period for defined contribution plans; and


The IRS will accept ideas on what it should include in the program through 5:00 p.m. ET on Sept. 1, 2017. Suggestions should be submitted via email to [email protected].