Mercer Select US - IRS releases 2009 revenue procedures for employee plans

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IRS releases 2009 revenue procedures for employee plans

The IRS has updated its annual revenue procedures for employee plans: Rev. Proc. 2009-4 addresses procedures for furnishing rulings and information letters; Rev. Proc. 2009-5 discusses the process of providing technical advice on employee plan issues to IRS area managers and appeals offices; Rev. Proc. 2009-6 updates procedures for issuing determination letters on a retirement plan's qualified status; and Rev. Proc. 2009-8 lists related user fees for employee plans and exempt organizations. The revenue procedures appear in Internal Revenue Bulletin 2009-1. (Select News, 13 Jan 2009)

Full text of IRB 2009-1 (IRS, 5 Jan 2009)

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