Example: tourism industry
Instructions for Form 5300 (Rev. January 2017)
Volume Submitter and Master & Prototype Plans. An application for a DL for a volume submitter (VS) plan or master & prototype (M&P) plan may be filed on Form 5300 by an employer or plan administrator, if otherwise permissible under Rev. Proc. 2016-37, during the period announced in IRS guidance. If this is a VS plan that has made
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