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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: 21-May-2013