Internal Revenue Bulletin:  2016-29 

July 18, 2016 

EMPLOYEE PLANS


Table of Contents

Rev. Proc. 2016–37Rev. Proc. 2016–37

Rev. Proc. 2016–37 sets forth the procedures for the determination letter program for individually designed plans and the six-year remedial amendment cycle system for pre-approved plans. Rev. Proc. 2007–44 is clarified, modified, and superseded. Sections 2.07 and 24.03 of Rev. Proc. 2015–36 are modified. Sections I and III of Notice 2015–84 are modified.


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