December 29, 1994
Employee Plan Procedures Released
WASHINGTON - The Internal Revenue Service today released a
Revenue Procedure implementing a previously announced extension of
certain employee plan adoption and submission deadlines.
Announcement 94-136 extended the deadlines for requesting
determination letters for employee retirement plans that are timely
amended to comply with the Tax Reform Act of 1986. It also extended
the deadline for adopting certain preapproved plans that comply with
The Revenue Procedure announced today provides a new extension
for adopting retroactive plan amendments to comply with the
qualification requirements of the Omnibus Budget Reconciliation Act
Revenue Procedure 95-12 will appear in Internal Revenue
Bulletin 1995-3, dated Jan. 17, 1995.
Previous | Next
1994 IRS News Releases | News Releases Main | Home