Determination letters must be requested from the local IRS district office of the employer. If a plan is found to be deficient, then after corrections are made a second letter will be issued. This process can repeat itself until the plan is found to be compliant with ERISA guidelines. Determination letters can also be issued pursuant to proposed changes in an existing plan if needed.
Investment dictionary. Academic. 2012.
Look at other dictionaries:
determination letter — see letter 1 Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. determination letter … Law dictionary
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