September 24, 1993
TO: PENSION COMMITTEE NO. 32-93
RE: IRS GUIDELINES FOR EXAMINATION OF PLANS UNDER CODE SECTIONS
401(k) AND 401(m)
__________________________________________________________
The Internal Revenue Service has developed guidelines for employee plans
examiners concerning plans’ compliance with sections 401(k) and 401(m) of the
Internal Revenue Code, and has requested public comments concerning the
guidelines before they are included in the Internal Revenue Manual.
Copies of the IRS announcement seeking comments and the guidelines are
attached.
Comments are due by December 14, 1993. Please contact the undersigned
at (202) 955-3516 by November 15 if you have any comments.
Kathy D. Ireland
Associate Counsel - Pension
Attachment