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IRS Extends Deadline for Submitting Some Opinion and Advisory Letter Applications

JUL. 30, 2013

Announcement 2013-37; 2013-34 I.R.B. 155

DATED JUL. 30, 2013
DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Cross-Reference
    Modifying Rev. Proc. 2011-49 .

    Modifying Rev. Proc. 2007-44 .
  • Code Sections
  • Subject Areas/Tax Topics
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 2013-18403
  • Tax Analysts Electronic Citation
    2013 TNT 147-8
Citations: Announcement 2013-37; 2013-34 I.R.B. 155

This announcement extends to January 31, 2014, the deadline to submit on-cycle applications for opinion and advisory letters for sponsors and practitioners maintaining defined benefit mass submitter lead plans for the plans' second six-year remedial amendment cycle. Under Rev. Proc. 2007-44, 2007-2 C.B. 54, and Rev. Proc. 2011-49, 2011-44 I.R.B. 608, the submission period for these applications was scheduled to expire October 31, 2013.

Effect on Other Documents

Rev. Proc. 2007-44 and Rev. Proc. 2011-49 are modified.

DRAFTING INFORMATION

The principal author of this announcement is Angelique Carrington of the Employee Plans, Tax Exempt and Government Entities Division. For further information regarding this announcement, please call the Employee Plans taxpayer assistance answering service at (877) 829-5500 (a toll-free number) or e-mail Ms. Carrington at retirementplanquestions@irs.gov.

DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Cross-Reference
    Modifying Rev. Proc. 2011-49 .

    Modifying Rev. Proc. 2007-44 .
  • Code Sections
  • Subject Areas/Tax Topics
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 2013-18403
  • Tax Analysts Electronic Citation
    2013 TNT 147-8
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