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Internal Revenue Bulletin:  2015-32 

August 10, 2015 


Table of Contents

Announcement 2015–19Announcement 2015–19

This announcement describes future changes to the determination letter program for qualified individually designed plans and sets forth an intended transition period for certain plans. This announcement requests comments on specific issues relating to the implementation of these changes. This announcement also provides that effective July 21, 2015, the IRS will no longer accept determination letter applications that are submitted off-cycle (except as otherwise described in the announcement).

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