SERVICE AGAIN EXTENDS DEADLINES FOR SUBMITTING MASTER OR PROTOTYPE AND REGIONAL PROTOTYPE PLANS TO THE SERVICE.

Announcement 90-48

The Internal Revenue Service is extending the deadline of Announcement 89-118, 1989-39 I.R.B. 59, for submitting master or prototype (M & P) and regional prototype plans to the Service.

This announcement supersedes Announcement 89-118, which extended the deadline from October 31, 1989, to March 31, 1990, for both the M & P and regional prototype programs described in Rev. Proc. 89-9, 1989-6 I.R.B. 14, and Rev. Proc. 89-13, 1989-7 I.R.B. 25. The new deadline for both programs will be ninety (90) days after the date proposed regulations under section 401(a)(4) of the Internal Revenue Code are published in the Federal Register.

RELIANCE

This document serves as an "administrative pronouncement" as that term is described in section 1.6661-3(b)(2) of the Income Tax Regulations, and may be relied upon to the same extent as a revenue ruling or revenue procedure.

DRAFTING INFORMATION

The principal author of this announcement is Paul J. Nassal of the Employee Plans Technical and Actuarial Division. For further information regarding this announcement, please contact the Employee Plans Technical and Actuarial Division's taxpayer assistance telephone service or Mr. Nassal between the hours of 1:30 p.m. and 4 p.m. Eastern Time, Monday through Thursday by calling (202) 566- 6783/6784 or (202) 343-0729, respectively. (These telephone numbers are not toll-free numbers).