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What is determination document?

Determination Document means a certificate of the University, executed by the Chancellor and Treasurer and delivered on or prior to the Issue Date of any Bonds, which (a) determines or prescribes any terms, provisions and other matters relative to those Bonds that are authorized and entrusted by the applicable Series ...

How can I get a copy of my IRS letter?

You can download copies of original determination letters (issued January 1, 2014 and later) using our on-line search tool Tax Exempt Organization Search (TEOS). It may take 60 days or longer to process your request. You may also request an affirmation letter using Form 4506-B.

Does the IRS still issue determination letters?

In 2014, the IRS began to hint that changes would be made to the process of issuing individual determination letters. In Announcement 2015-19, the IRS officially stated that it would cease issuing favorable determination letters for individually designed plans.

What is required in order for a plan to be qualified?

A qualified plan must satisfy the Internal Revenue Code in both form and operation. That means that the provisions in the plan document must satisfy the requirements of the Code and that those plan provisions must be followed.

What is a determination letter for a qualified plan?

What Is a Determination Letter? A determination letter is a formal document issued by the Internal Revenue Service (IRS) that indicates whether or not a company's employee benefit plan has been found to meet the minimum legal requirements for special tax treatment.

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