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Is a restated document required when submitting an individually designed plan for review within its remedial amendment cycle, or can all the amendments be attached to the existing document?

April 26, 2017Amendment designed DOCUMENT individually Plan Remedial restated review

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Is a restated document required when submitting an individually designed plan for review within its remedial amendment cycle, or can all the amendments be attached to the existing document?

2 Answers

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A restated document is generally required for an individually designed plan submitted for a letter within the applicable remedial amendment cycle. See section 7.04 of Rev. Proc. 2009-6 and section 12.03 of Rev. Proc. 2007-44.

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A restated document is generally required for an individually designed plan submitted for a letter within the applicable remedial amendment cycle. See section 7.04 of Rev. Proc. 2010-6 and section 12.03 of Rev. Proc. 2007-44.