Internal Revenue Bulletin:  2013-18 

April 29, 2013 

EMPLOYEE PLANS


Table of Contents

Rev. Proc. 2013-22 Rev. Proc. 2013-22

This revenue procedure sets forth the procedures of the Internal Revenue Service for issuing opinion and advisory letters for § 403(b) pre-approved plans (that is, § 403(b) prototype plans and § 403(b) volume submitter plans). Under the program established by this revenue procedure, the Service will accept applications for opinion and advisory letters regarding the acceptability under § 403(b) of the Code of the form of prototype plans and volume submitter plans. Rev. Procs. 2013-4 and 2013-8 modified.


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