FAQs - Determination Letter Process - Will the IRS review amendments or restatements adopted after a Determination Letter application was filed?
Generally, the IRS will not review any amendments for post-cycle law changes as part of the pending submission. However, the IRS may in its discretion accept and review amendments not as a result of a change in the law (for example, changes to the name of the plan). The sponsor should retain post-cycle amendments for later submissions.
Page Last Reviewed or Updated: 2013-05-21
