On August 12, 2009, the Internal Revenue Service (IRS) issued Revenue Procedure 2009-36 which updates the existing tax-qualified plan determination letter procedures contained in Revenue Procedure 2007-44 to formally permit governmental tax-qualified plans to file for determination letters in Cycle C or Cycle E of the determination letter program and to provide a longer remedial amendment period during which governmental plans may adopt amendments required by the IRS in connection with a determination letter application.


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