[17853]
August 2, 2004
TO: PENSION COMMITTEE No. 36-04
PENSION OPERATIONS ADVISORY COMMITTEE No. 55-04
RE: INSTITUTE COMMENT LETTER ON IRS PROPOSAL CONCERNING REVIEW OF
PROTOTYPE PLANS
The Institute has submitted the attached comment letter to the Internal Revenue Service
concerning Announcements 2004-32 and 2004-33,1 and the Service’s proposal to review
prototype and other pre-approved plans on a regular, six-year cycle. The letter supports the
proposal, and requests that the Service, in developing the details of the program, consider the
status of guidance under EGTRRA’s Roth 401(k), default rollover, and general “sunset”
provisions.
Kathy D. Ireland
Senior Associate Counsel
Attachment (in .pdf format)
1 See Institute Memorandum to Pension Committee No. 21-04 and Pension Operations Advisory Committee No. 33-
04 [17399], dated April 20, 2004.