Elizabeth Dold was quoted in the article, “IRS Seeks Comments on Planned Changes to Determination Letter Program,” in the September 22, 2016 issue of the CCH Standard Federal Tax Reports.

In regards to IRS requesting comments on the planned changes to the determination letter program, Dold told Wolters Kluwer “requesting comments on how to simplify the qualified plan drafting process is a positive step, particularly since sanctions are in play if the IRS disagrees with the drafted language. Ideas such as incorporation by reference, sample or model IRS amendments, use of pre-approved plans (and how to retain reliance on the opinion/advisory letter), and eliminating inapplicable provisions are all on the table.”


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