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RP-2013-22 & A-2013-21

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IRS GuideWireMarch 28, 2013

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Issue Number:    RP-2013-22 & A-2013-21

Inside This Issue


Revenue Procedure 2013-22 sets forth the procedures of the Internal Revenue Service for issuing opinion and advisory letters for § 403(b) pre-approved plans (that is, § 403(b) prototype plans and § 403(b) volume submitter plans).  Under the program established by this revenue procedure, the Service will accept applications for opinion and advisory letters regarding the acceptability under § 403(b) of the Internal Revenue Code of the form of prototype plans and volume submitter plans.

Revenue Procedure 2013-22 will be published in Internal Revenue Bulletin 2013-18 on April 29, 2013.

 
Announcement 2013-21 provides a revised Acknowledgement Letter, attached to Rev. Proc. 2013-12, 2013-4 I.R.B. 313.  The telephone number that taxpayers use to inquire about the status of a Voluntary Correction Program (“VCP”) submission that has been sent to the IRS has changed as of March 27, 2013. The new number is 626-927-2011.

Announcement 2013-21 will be published in Internal Revenue Bulletin 2013-17 on April 22, 2013.

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