March 28, 1990
TO: PENSION MEMBERS NO. 14-90
RE: IRS ANNOUNCES OPENING OF LIMITED DETERMINATION LETTER
PROGRAM
__________________________________________________________
Attached is a copy of Revenue Procedure 90-20, which
describes the procedure for applying for IRS determination
letters with respect to qualified plan amendments under the 1986
Tax Reform Act and other subsequent legislation.
Applications will be accepted beginning April 30, 1990 for
certain ongoing defined contribution plans. The resulting
determination letter will not consider whether the plan satisfies
section 401(a)(26) of the Code unless specific consideration is
requested on the application and certain additional information
is provided.
We will keep you informed of further developments.
Kathy D. Ireland
Associate General Counsel
Attachment