Internal Revenue Bulletin: 2011-52 |
December 27, 2011 |
Table of Contents
- Announcement 2011-81
- Announcement 2011-82
- Background
- Elimination of Demonstrations Regarding Coverage and Nondiscrimination Requirements
- Form 5307 Applications Limited to Adopters of VS Plans Who Modify Pre-Approved Terms
- Form 5300 Applications for M&P and VS Plans
- Form 5307 Applications That Are Filed Before May 1, 2012
- DRAFTING INFORMATION
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