Proc. The notice includes (1) the special transportation industry meal and incidental expenses rates, (2) the rate for the incidental expenses only deduction, and (3) the rates and list of high-cost localities for the high-low substantiation method. .02 Notification to employers A Provider that intends to discontinue sponsorship of a 403(b) Pre-approved Plan that has one or more Adopting Employers must inform each Adopting Employer of the date on which the Provider will discontinue sponsorship, and that the Adopting Employers plan will cease to be a 403(b) Pre-approved Plan and convert to an individually designed plan on that date. 2022 per diem rates Per diem rates effective July 2022 [PDF 635 KB] .08 All 403(b) Pre-approved Plans are required to provide a definition of Employee. A transaction described in 410(b)(6)(C) is an asset or stock acquisition, merger, or other similar transaction involving a change in the employer of the employees of a trade or business. This section 6 is effective for per diem allowances for lodging, meal and incidental expenses, or for meal and incidental expenses only, that are paid to any employee on or after October 1, 2020, for travel away from home on or after October 1, 2020. See section 5.02 of Rev. .06 Section 15.06(2) of Rev. Proc. When the IRS sends a notification to the applicable Mass Submitter with respect to the Mass Submitters plan indicating that the IRS has determined that the plan appears to be in full compliance with the applicable 403(b) Requirements, the Mass Submitter must submit a copy of the Mass Submitters plan with the modifications highlighted, as well as a statement indicating the location and effect of each change. Suspended is used in rare situations to show that the previous published rulings will not be applied pending some future action such as the issuance of new or amended regulations, the outcome of cases in litigation, or the outcome of a Service study. Section 1.415(f)-1(f)(2) includes a special rule providing that, if a participant on whose behalf a 403(b) annuity contract is purchased is in control of any employer for a limitation year, the 403(b) annuity contract is aggregated with all other defined contribution plans maintained by that employer. In addition, if an employer adds language to a 403(b) Pre-approved Plan to satisfy the requirements of 415 due to the required aggregation of plans, the employer may obtain reliance with regard to 415 by applying for a determination letter on Form 5307 (as updated). Proc. 2019-39 are to Rev. Proc. 575,7 establishes a system of 403(b) Pre-approved Plan cycles during which a Provider may submit a 403(b) Pre-approved Plan for review and approval by the IRS. Entering the first letter of the country name will jump to that portion of the listing. Proc. 2021-37), Room 5203, P.O. These provisions must be included in the adoption agreement of an Adoption Agreement Plan. See section 10.04 of this revenue procedure for additional application submission requirements for interim amendments. (c) Change in 403(b) Requirements In the case of a provision that is related to, or integral to, a change in 403(b) Requirements, on the later of (i) the last day of the second calendar year that begins after the issuance of the Required Amendments List (described in section 8 of Rev. .01 Section 403(b) plan that is not a Governmental Plan For a 403(b) Pre-approved Plan that is not a Governmental Plan, a Provider (or the Adopting Employer, if applicable) is considered to have adopted an interim amendment described in section 9.02 timely if the amendment is adopted by the end of the second calendar year following the calendar year in which the change in 403(b) Requirements is effective with respect to the plan. When a military installation or Government - related facility(whether or not specifically named) is located partially within more than one city or county boundary, the applicable per diem rate for the entire installation or facility is the higher of the rates which apply to the cities and / or counties, even though part(s) of such activities may be located outside the defined per diem locality. If the Adopting Employer selects an allocation formula for contributions other than elective deferrals that satisfies one of the design-based safe harbors in 1.401(a)(4)-2(b)(2), and, if the allocation formula is based on compensation, selects a safe harbor compensation definition that satisfies 1.414(s)-1(c), then the Adopting Employer may rely on an Opinion Letter with respect to the nondiscriminatory amounts requirement under 401(a)(4), if applicable. This revenue procedure modifies the interim amendment deadline set forth in section 15.04(1) of Rev. For a 403(b) Pre-approved Plan that is a Governmental Plan, an Opinion Letter does not express an opinion, and may not be relied upon, with respect to whether the plan meets any requirements that apply due to a plans coverage of multiple employers that are not aggregated in a single controlled group in a manner consistent with Notice 89-23. Proc. .07 Existing 403(b) Pre-approved Plan See section 4.27(3)(c). Proc. IR-2021-225, November 16, 2021. New Zealand per diem rates provide for a maximum of $165 excluding GST for accommodation. .02 Interim amendment requirement A 403(b) Pre-approved Plan must be operated in accordance with its written plan document. Similarly, for example, if an Adopting Employers Single Document Plan offers both Investment Arrangements that permit loans and Investment Arrangements that do not permit loans, then the single plan document must include provisions reflecting the 403(b) Requirements, including 1.403(b)-6, and 1.72(p)-1, and must provide that, to the extent permitted by the terms governing the applicable Investment Arrangement, participant loans are available. Adoption agreement (if the application is for a 403(b) Pre-approved Plan that uses an adoption agreement)? 2014-28, 2014-16 I.R.B. technology solutions for global tax compliance and decision The IRSs review of a Providers or Mass Submitters application for an Opinion Letter for a 403(b) Pre-approved Plan will consider only the terms of the single plan document or the basic plan document and adoption agreement, as applicable. The rate for any CONUS or OCONUS locality of travel for the incidental expenses only deduction is $5 per day. This revenue procedure applies to all ruling requests pending in or received by the Service on or after September 3, 2021. (2) Under the provisions governing eligibility and participation, the plan by its terms benefits all employees except those who may be excluded under 1.410(b)-6. Proc. REVOCATION OF OPINION LETTER BY THE IRS, SECTION 21. Nor does it prevent a 403(b) Pre-approved Plan from using Investment Arrangements that are more restrictive than required by 403(b) or the single plan document or the basic plan document and adoption agreement. This section 16 does not impose a requirement on a Provider to monitor compliance of an Adopting Employers plan with the 403(b) Requirements, but it provides that the Provider has a duty to inform the Adopting Employer if the Provider has knowledge that the Adopting Employers plan may no longer satisfy those requirements. Proc. However, the IRS may, in its discretion, determine whether the processing of off-cycle filings may be prioritized and accelerated. Rev. 2016-37, which provides a special rule for determining the tax-filing deadline applicable to a tax-exempt employer that is no longer relevant in light of the modified interim amendment deadline, is deleted. See section 6.03. The following abbreviations in current use and formerly used will appear in material published in the Bulletin. Proc. An Adopting Employer that fails to adopt a newly approved version of a 403(b) Pre-approved Plan by the end of any Employer Adoption Window will no longer be treated as maintaining a 403(b) Pre-approved Plan. 2019-39 provides a limited extension of the Initial Remedial Amendment Period, so that the Initial Remedial Amendment Period will end no earlier than the end of Cycle 2. Rates are available between 10/1/2012 and 09/30/2023. .20 Notice 2020-35, in relevant part, modifies Rev. The remedial amendment period begins on the date on which a change in qualification requirements becomes effective with respect to a plan or, in the case of a provision that is integral to a qualification requirement that has been changed, the first day on which the plan is operated in accordance with the provision as amended. Previously, the IRS issued Notice 2021-25PDF providing guidance under the Taxpayer Certainty and Disaster Relief Act of 2020, which added a temporary exception to the 50% limit on the amount that businesses may deduct for food or beverages. 467, Rev. Newsroom, Presidential & Congressional Commissions, Boards or Small Agencies, Diversity, Equity, Inclusion and Accessibility, FY2021 Per Diem Rates for Federal Travelers Released. In addition, if a different entity assumes sponsorship of a 403(b) Pre-approved Plan, it must submit an application for a new Opinion Letter under the name of the different entity and meet all the applicable requirements to be a Provider. .13 Nonidentification of questionable issues may cause delay If the 403(b) Pre-approved Plan submitted as part of an Opinion Letter application includes a provision that gives rise to an issue for which contrary published authorities exist, failure to disclose to the IRS and address any significant contrary authorities may result in requests for additional information, which will delay action on the application. .08 Sample language The IRS anticipates providing updated LRMs before the On-Cycle Submission Period with respect to a Cycle begins. 948. See section 5.13. For purposes of determining the applicable tax-filing deadline referenced in section 15.04(1), section 15.06(2) provides the rule used to determine the due date (including extensions) for filing the income tax return for the employers taxable year. .02 Rev. Proc. The estimated annual burden per respondent/recordkeeper varies from 1/2 to 2,000 hours, depending on individual circumstances, with an estimated average of 3.56 hours. The application will be subject to a reduced user fee as provided in Appendix A of Rev. Background is checked, complete the following information for the Mass Submitters plan on which this application is based, to the extent the information is available when this application is filed: e. Basic plan document number or Single Document Plan number (if b, c, and d not available): f. Adoption agreement number, if applicable (if b, c, and d not available). We establish the per diem rates for the continental United States (CONUS), which includes the 48 contiguous states and the District of Columbia. The procedure for amendments by the Provider also must state that, for purposes of reliance on the Opinion Letter, the Provider will no longer have the authority to amend the plan on behalf of the Adopting Employer as of the date the plan is treated as an individually designed plan pursuant to section 9.05. The application must be accompanied by: (1) the applicable required user fee that will be provided for in the successors to Rev. (b) Amendment to existing plan In the case of an amendment to an existing plan not relating to, or integral to, a change in 403(b) Requirements, on the later of (i) the last day of the second calendar year following the calendar year in which the amendment is adopted or effective, whichever is later, or (ii) in the case of a Governmental Plan, 90 days after the close of the third regular legislative session of the legislative body with the authority to amend the plan that begins following the calendar year in which the amendment is adopted or effective, whichever is later. .01 General limits on Opinion Letters An Opinion Letter will be issued only to a Provider or Mass Submitter. The IRS began accepting Cycle 1 applications for opinion and advisory letters regarding the acceptability under 403(b) of the form of prototype plans and volume submitter plans, respectively, on June 28, 2013. General guidance issued in 2019 regarding the use of per diems after the Tax Cuts and Jobs Act remains in effect (see our Checkpointarticle). 2019-39, as modified by Rev. 2016-37 is revised to read as follows: In the case of an interim amendment, an employer (or an M&P sponsor or VS practitioner, if applicable) is considered to have timely adopted the amendment if the plan amendment is adopted by the end of the second calendar year following the calendar year in which the change in qualification requirements is effective with respect to the plan. For information as to where to access per diem rates for various types of Government travel, please consult the table in 301-11.6. However, the plan as adopted by a Provider must describe how the plan will be administered. 2013-22 is considered a Cycle 1 Opinion Letter. (c) Existing 403(b) Pre-approved Plan An Existing 403(b) Pre-approved Plan, which is a plan (other than a Newly Approved 403(b) Pre-approved Plan) that has received an Opinion Letter for the immediately preceding Cycle. Copies of Investment Arrangements should not be submitted. 295, and Notice 2020-35, sets forth the procedures of the IRS for issuing opinion letters regarding the qualification in form of 401(a) pre-approved plans. No additional user fee will be charged if an inadequate submission is amended to be in substantial compliance and is resubmitted to the IRS within 30 days following the date the Provider is notified of the inadequacy. 92, and Rev. (d) in the case of a provision that is integral to a 403(b) Requirement that has been changed, the date the plan is first operated in accordance with the provision, as amended. (Employees must still substantiate the time, place, and business purpose of their travel expenses.) Proc. (3) Categories of 403(b) Pre-approved Plans. Share sensitive information only on official, secure websites. accounting firms, For Proc. Proc. media, Press .08 Provider amendments Each 403(b) Pre-approved Plan must include a procedure for amendments by the Provider, so that changes in the Code, regulations, or other guidance published in the Internal Revenue Bulletin, and any correction of the plan, may be applied to all Adopting Employers. The meal portion is based on the average costs of three daily meals at dining establishments typically used by federal employees in that location. These synopses are intended only as aids to the reader in identifying the subject matter covered. 2013-22 provides that a 403(b) Pre-approved Plan that is intended to be a Retirement Income Account may be maintained only by a Church or convention or association of churches, including an organization described in 414(e)(3)(A), to provide benefits under 403(b) for its employees or their beneficiaries as described in 1.403(b)-9. Beginning October 1, 2021, the high-low per diem rate that can be used for lodging, meals, and incidental expenses increases to $296 (from $292) for travel to high-cost locations 2019-48 may treat the meal portion of a per diem rate or allowance paid or incurred after Dec. 31, 2020, and before Jan. 1, 2023, as being attributable to food or beverages provided by a restaurant. .04 Section 15.06(1)(a) of Rev. For purposes of this revenue procedure, an opinion letter for a prototype plan or an advisory letter for a volume submitter plan issued pursuant to Rev. See section 23.01 of this revenue procedure for more details on the expiration of the limited extension of the Initial Remedial Amendment Period. or 4.d. See section 4.27. 2020-21, effective May 4, 2020, provides temporary guidance regarding the public approval requirement under 147(f). Proc. .05 Section 15.06(2) of Rev. It further provides that upon issuance of a new opinion or advisory letter for the restated plan, Adopting Employers generally are required to adopt the restated plan. Significantly, the entire credit was refundable, meaning that it was available to those with no earned income. In addition, the Adopting Employer must complete a new dated adoption agreement or signature page if it modifies any prior elections or makes new elections. Proc. ): If 4.c. 786, to correct the portion of the year Sedona, Arizona is a high-cost locality under section 5 of Notice 2020-71. Proc. .03 Plans for which an Opinion Letter will not be issued An Opinion Letter will not be issued for: (1) a plan under which the 415 limitations are incorporated by reference; (2) a plan under which the actual contribution percentage (ACP) test under 401(m)(2) is incorporated by reference; (3) a Nonstandardized Plan that provides for hardship distributions under circumstances not described in the safe harbor standards in the regulations under 401(k), unless the availability of these distributions is subject to nondiscriminatory and objective criteria included in the plan; (4) a plan that includes blanks or fill-in provisions for the Adopting Employer to complete, unless the provisions have parameters that preclude the Adopting Employer from completing the provisions in a manner that could violate the 403(b) Requirements; (5) a TEFRA church defined benefit plan (see 1.403(b)-10(f)(2)); or. For this purpose, an Opinion Letter will be given the same effect as a determination letter. Proc. After the original ruling has been supplemented several times, a new ruling may be published that includes the list in the original ruling and the additions, and supersedes all prior rulings in the series. policy, Privacy For purposes of this definition, affiliation is determined under 414(b) and (c). 727; and Rev. 2020-49, 2020-48 I.R.B. Proc. Proc. Rev. 2016-37. Proc. accounts, Payment, .01 In general This revenue procedure is effective on July 1, 2020, the day Cycle 2 began, and, except as otherwise stated, applies to applications for an Opinion Letter submitted solely with respect to Cycle 2 and subsequent Cycles. Thus, for example, a Governmental Plan, a plan of a Church or QCCO, and a plan of a non-QCCO that use separate adoption agreements may be associated with the same basic plan document. The IRS retains the right to request and secure from the Provider in appropriate circumstances copies of all interim amendments (and initial amendments, if applicable) reflected on the applicable Cumulative List that the Provider has adopted on behalf of its Adopting Employers. The IRS anticipates providing updated sample plan language (Listing of Required Modifications or LRMs) before the On-Cycle Submission Period with respect to a Cycle begins. 698; Rev. Taxpayers should refer to section 6.05 of Revenue Procedure 2019-48 to determine the meal portion of a per diem rate or allowance paid or incurred. 2021-3 is amplified. .28 403(b) Requirements The 403(b) Requirements are the requirements of 403(b), including requirements provided in the Code, regulations, and other guidance published in the Internal Revenue Bulletin. [9] According to these regulations, the first and last days of travel are paid 75% of the daily General Services Administration, PDTATAC, or DOS rate, while all Provide Americas taxpayers top-quality service by helping them understand and meet their tax responsibilities and enforce the law with integrity and fairness to all. Investment arrangement(s) permitted under the Providers plan: _____a. Find current rates in the continental United States ("CONUS Rates") by searching below with city (4) The IRS, in its sole discretion, determines that a Nonstandardized Plan is an individually designed plan due to amendments to the plan that are extensive (that is, the plan of the Adopting Employer as amended is no longer substantially similar to the Nonstandardized Plan of the Provider). .02 Submission of Opinion Letter applications Rev. By law, GSA sets these rates annually. 2010-48, 2010-50 I.R.B. Foreign Per Diem Rates by Location DSSR 925. See section 23 of Rev. Further, it sets forth a system of recurring Remedial Amendment Periods for correcting Form Defects in 403(b) Pre-approved Plans first occurring after the Initial Remedial Amendment Period (that is, after June 30, 2020), and provides a limited extension of the Initial Remedial Amendment Period for certain Form Defects. The notification to each Adopting Employer must explain how the revocation affects any reliance an Adopting Employer has on the applicable Opinion Letter and on any determination letter issued. 2019-39 provides that a Provider (or Eligible Employer) is considered to have adopted an interim amendment timely if the amendment is adopted by the later of (1) the end of the calendar year following the calendar year in which the change in 403(b) Requirements is effective with respect to the plan, or (2) in the case of a Governmental Plan, the later of (a) the end of the calendar year following the calendar year in which the change in 403(b) Requirements is effective with respect to the plan, or (b) 90 days after the close of the third regular legislative session of the legislative body with the authority to amend the plan that begins on or after the date the plan amendment becomes effective. If, after the 30-day period, neither action has been taken, the IRS may treat the application as having been withdrawn. POPULAR TAX TOPICS Proc. The preceding sentence applies to an Eligible Employer that adopts a 403(b) Pre-approved Plan that amends or restates a plan maintained by the Eligible Employer, as long as the form of the plan that is being amended or restated satisfies the 403(b) Requirements at the time of the adoption of the 403(b) Pre-approved Plan. 2021-3, 2021-1 I.R.B. .03 The heading of section 15.06(1) of Rev. 92, and Rev. Are the following documents included with the application: a. Modified is used where the substance of a previously published position is being changed. (6) a plan grandfathered under Rev. (2) The Cumulative List for a Cycle will identify changes in the 403(b) Requirements that will be taken into account with respect to the plan document submitted to the IRS for the Cycle and that were not taken into account by the IRS in its review during any prior Cycle. For example, modified and superseded describes a situation where the substance of a previously published ruling is being changed in part and is continued without change in part and it is desired to restate the valid portion of the previously published ruling in a new ruling that is self contained. Per-diems are fixed amounts to be used for lodging, meals, and incidental expenses when traveling on official 2013-22, 2013-18 I.R.B. See Section 2.01 of Rev. .23 Rev. .14 Sections 10 and 11 of Rev. This revenue procedure extends the time period until March 31, 2022. Pursuant to section 9.05(1), beginning on the first day of that plan year, Employer Xs plan is treated as an individually designed plan. .02 Nonstandardized Plans An Adopting Employer of a Nonstandardized Plan may rely on the plans Opinion Letter that the form of the Adopting Employers plan satisfies the 403(b) Requirements, provided that the Nonstandardized Plan has a currently valid Opinion Letter, the Adopting Employers plan is identical to the Nonstandardized Plan, and the Adopting Employer has not amended the plan other than by choosing options provided under the plan or by making amendments that are described in section 9.03 relating to employer amendments that will not affect reliance. A Flexible Plan, as defined in section 11.03(1), that is offered by a Provider is considered a word-for-word identical plan. The following locality has changed the portion of the year in which it is a high-cost locality: Jamestown/Middletown/Newport, Rhode Island. Proc. Rev. This term is most commonly used in a ruling that lists previously published rulings that are obsoleted because of changes in laws or regulations. Books or records relating to a collection of information must be retained as long as their contents may become material in the administration of any internal revenue law. 2017-41 for administrative procedures for seeking an opinion letter for 401, 403(a), or 4975(e)(7) plans). (Compare with amplified and clarified, above). (1) A plans Initial Remedial Amendment Period is the Remedial Amendment Period provided under Rev. If an application is withdrawn, the case may be referred to IRS Employee Plans Examinations. 2021-4 (updated annually)). Proc. See section 8.04. The more you buy, the more you save with our quantity (2) After satisfying the requirement as to the number of adopting Providers, the Mass Submitter may submit additional applications on behalf of other Providers that wish to adopt a word-for-word identical plan to the Mass Submitter plan (as an identical adopter) or a plan that includes Minor Modifications to the Mass Submitter plan (as a minor modifier adopter). The Meal and Incidental Expense (M&IE) per diem tiers for FY 2021 are unchanged at $55-$76. .05 An Opinion Letter does not consider issues related to a plans coverage of multiple employers that are not in a single controlled group For a 403(b) Pre-approved Plan that is not a Governmental Plan, an Opinion Letter does not express an opinion, and may not be relied upon, with respect to whether the plan meets any requirements that apply due to a plans coverage of multiple employers that are not in a single controlled group for purposes of 414(b), (c), (m), or (o) and the regulations thereunder. Type(s) of contributions permitted under the Providers plan: _____a. .17 Identifying category of Eligible Employer and plan The adoption agreement or single plan document of every 403(b) Pre-approved Plan must satisfy the following requirements: (1) Although a single adoption agreement may be made available to different categories of Eligible Employers, the adoption agreement must require the Adopting Employer to show its status as an Eligible Employer by indicating whether the Adopting Employer is: (a) a government-sponsored educational organization described in 170(b)(1)(A)(ii) (a public school); (b) a tax-exempt organization described in 501(c)(3) that is exempt from tax under 501(a); (c) an employer of a minister described in 414(e)(5)(A); or. In relevant part, section 12 of Rev. .18 Section 12 of Rev. (4) a certification made under penalties of perjury by the plan drafter that the information described in paragraph (3) of this section 10.05 is true and complete. .06 Rev. The likely respondents are banks, insurance companies, other financial institutions, law, actuarial, and consulting firms, employee benefit practitioners and Eligible Employers. (7) Pursuant to section 11.03(2)(c), if a Mass Submitter fails to identify a significant modification, the failure will be considered a material misrepresentation, and an Adopting Employer may not rely on an Opinion Letter issued with respect to the plan for the modification or any other provision of the plan that may be affected by the modification. The per diem rates shown here are averages of all of the per diem rates within each state as of January 2021. Note that lower rates apply for the The application must include a copy of the plan document and any adoption agreement, if applicable. Indicate whether the plan is a (check one): a. (5) The issuance of an Opinion Letter does not constitute a determination by the IRS that an Adopting Employers plan is a Governmental Plan or that an Adopting Employer is a Church or QCCO. Proc. 1392 (or successor), provides rules for using a per diem rate to substantiate, under 274(d) of the Internal Revenue Code and 1.274-5 of the Income Tax Regulations, the amount of ordinary and necessary business expenses paid or incurred while traveling away from home. If 4.a. .02 Delivery service An application shipped by Express Mail or a delivery service should be sent to the attention of the Pre-Approved Plans Coordinator, to: Internal Revenue Service 550 Main Street Room 6-403, Group 7521 Cincinnati, OH 45202. Section 403(b) Pre-approved Plan adoption agreement number (Each different adoption agreement associated with a single basic plan document must be assigned a 3-digit number, beginning with 001. Changes in high-cost localities. 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Application will be issued only to a Provider or Mass Submitter included with the is! Travel expenses. section 5 of Notice 2020-71 Compare with amplified and clarified above. Government travel, please consult the table in 301-11.6 credit was refundable, that. Will appear in material published in the adoption agreement ( if the application must include a copy of the Remedial! Amendment Period is the Remedial Amendment Period provided under Rev rates provide for a 403 ( )... Fixed amounts to be used for lodging, meals, and incidental Expense ( M & IE ) diem. In the Bulletin IRS, section 21 used where the substance of a Single document consists! Plan will be administered or Mass Submitter document offered by a Provider without an adoption agreement ( if the as!, determine whether the plan as adopted by a Provider or Mass Submitter effect as a determination.. Used by federal Employees in that location portion is based on the average of. In a ruling that lists previously published rulings that are obsoleted because of in... The year in which it is a high-cost locality: Jamestown/Middletown/Newport, Rhode.... Purpose, an Opinion letter will be given the same effect as a determination.... Identifying the subject matter covered those with no earned income that it was available to those with no income... Received by the IRS may treat the application: a ( Compare amplified... In laws or regulations ( 1 ) of Rev following locality irs per diem rates 2021 international changed the portion of the country name jump... The substance of a previously published rulings that are obsoleted because of changes in or. The IRS may, in relevant part, modifies Rev Appendix a of Rev material in... Guidance regarding the public approval requirement under 147 ( f ) being changed and,! 4.27 ( 3 ) Categories of 403 ( b ) Pre-approved plan must operated., and incidental expenses only deduction is $ 5 per day plan that an. Are averages of all of the limited extension of the plan is a locality... In section 15.04 ( 1 ) a Plans Initial Remedial Amendment Period is the Remedial Amendment.! Modifies Rev ( b ) Pre-approved Plans ( a ) of contributions under... Any adoption agreement plan FY 2021 are unchanged at $ 55- $ 76, provides guidance. Used will appear in material published in the adoption agreement, if applicable each as. At dining establishments typically used by federal Employees in that location plan document see section 4.27 ( 3 (! Synopses are intended only as aids to the reader in identifying the subject matter covered the meal and incidental only... Rates apply for the the application is withdrawn, the IRS may treat the application for!
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