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Internal Revenue Bulletin:  2017-2 

January 9, 2017 


Table of Contents

Notice 2017–01Notice 2017–01

This notice provides guidance on section 7528(b)(2) of the Code, relating to an exemption from the requirement to pay a user fee for certain requests to the IRS for determination letters with respect to the qualified status of pension, profit-sharing, stock bonus, annuity, and employee stock ownership plans maintained by small employers. This notice is being issued as a result of changes made to the determination letter program and remedial amendment period rules set forth in Rev. Proc. 2016–37, 2016–29 I.R.B. 136.

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