Internal Revenue Bulletin:  2010-27 

July 6, 2010 


Table of Contents

Notice 2010-48 Notice 2010-48

This notice provides relief to sponsors of defined contribution pre-approved plans (i.e., master and prototype (M&P) and volume submitter (VS) plans) affected by recent federally declared disasters. The relief provided by this notice extends the April 30, 2010, deadline for restating affected pre-approved defined contribution plans and, if applicable, for submitting determination letters to the Service to July 30, 2010. The section 401(b) remedial amendment period with respect to these plans is also extended to July 30, 2010. Rev. Proc. 2007-44 modified.

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