Master Plan

About Master Plan:

IRS-approved model form of a qualified retirement plan in which the funding medium's identity is specified. Former Revenue Procedure (check if this Rev. Proc. U.S. Internal Revenue Service (IRS) statement is current) 80-29, 1980-1 C.B. 681, modified by Ann. 84-12; Former Tax Regulation (check if this Reg. is current here) §1.7476-2(c).

See also other Tax Terms and Definitions in U.S.A.

prototype plan.