Notice 2026-08: discusses the comments received in response to the proposed revenue procedure regarding the group exemption

Notice 2026-08 discusses the comments received in response to the proposed revenue procedure regarding the group exemption letter program set forth in Notice 2020-36, 2020-21 I.R.B. 840, along with the modifications made in response to those comments and other significant revisions made to the proposed revenue procedure.

Notice 2026-08 will be in IRB: 2026-4, dated: January 20, 2026

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