This section is created to help Sponsoring Agencies, Fire Districts, and Government Agencies in the design and understanding of LOSAP. The program features expressed on this website are based on the Plan Document as filed with the IRS. This Plan Document was submitted to the IRS for a Private Letter Ruling with the cooperation of several entities.
Call 1-800-445-2448 if you have comments, need assistance setting up a LOSAP plan, or have questions.
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