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Internal Revenue Bulletin:  2016-29 

July 18, 2016 


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 Proc. 2007–44 is clarified, modified, and superseded.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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