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February 16, 2009

Nonstandardized Plan

Your Guide



A “nonstandardized plan” is a Master&Prototype ( M&P) plan that is neither a standardized plan nor a nonstandardized safe harbor plan.

Nonstandardized plans may impose stricter eligibility requirements  and vesting schedules thant standardized plans

Referring Cite

Revenue Procedure 2005-16

Additional Helpful Information

  • An employer that sponsors a standardized plan may need to apply for its own determination letter

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