Can a governmental or tax-exempt sponsor request a determination letter for its 403(B) or eligible 457 plan? If not, can a PLR be obtained for either plan? Any cites to rev procs or other references would be appreciated.
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Carol V. Calhoun
Nov 22 1999, 08:00 PM
The determination letter process is only for qualified plans. Rev. Proc. 99-6, Rev. Proc. 93-10 and Rev. Proc. 93-12.
However, 403(B) plans can receive private letter rulings under Rev. Proc. 99-4. And although Rev. Proc. 99-3 indicates some specific areas in which rulings under section 457 will not be issued, it provides that such rulings are otherwise obtainable. ------------------------------------ Employee benefits legal resource site
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