RP-2023-37: Qualified pre-approved plans

Revenue Procedure 2023-37 sets forth the rules regarding qualified pre-approved plans and section 403(b) pre-approved plans, and combines, conforms, clarifies, and updates rules for those plans previously set forth in prior revenue procedures.

Revenue Procedure 2023-37 will be in IRB 2023-51 to be published on 12/18/2023.

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