Revenue Procedure 2022-4
Internal Revenue Service
2022-1 I.R.B. 161
   
   
   
 Rev. Proc. 2022-4      
     
                              
       
           
       
       
           
     
 SECTION 1.WHAT IS    
     
 THE PURPOSE OF THIS    
     
 REVENUE PROCEDURE?    
     
     
     
 Purpose of revenue.01 This revenue procedure explains how the Internal Revenue Service (Service) provides advice   
 procedure    
to taxpayers on issues under the jurisdiction of the Commissioner, Tax Exempt and Government   
     
Entities Division, Employee Plans Rulings and Agreements Office (Employee Plans Rulings and   
     
Agreements). It also details the types of advice available to taxpayers, and the procedures for   
     
requesting and receiving such advice.   
     
     
 Organization of revenue.02   
 procedure    
     
     
  (1) Part I of this revenue procedure sets forth general information about the types of advice   
     
provided by Employee Plans Rulings and Agreements and the procedures that apply to both   
     
requests for determination letters and requests for private letter rulings. Part II contains procedures   
     
for determination letters for various types of plans and transactions. Part III contains procedures   
     
for private letter rulings within the jurisdiction of Employee Plans Rulings and Agreements. Part   
     
IV sets forth the rules for user fees that are required to be paid when requesting various types of   
     
advice.   
     
     
     
  (2) Employee Plans Rulings and Agreements issues letter rulings only on certain matters   
     
specified in section 24.01 of this revenue procedure. Rev. Proc. 2022-1, this Bulletin, sets forth   
     
procedures for obtaining letter rulings from the Office of Associate Chief Counsel, including letter   
     
rulings relating to qualified retirement plans and IRAs. Rev. Proc. 2022-2, this Bulletin, sets forth   
     
procedures for requesting technical advice from the Office of Associate Chief Counsel.   
     
     
 Other guidance affecting.03   
 this revenue procedure    
     
     
  (1) Determination letter program   
     
     
     
  (a) Rev. Proc. 2016-37, 2016-29 IRB 136,   1       provides the circumstances under which a plan   
     
sponsor may submit a determination letter application to Employee Plans Rulings and Agreements.   
     
Under Rev. Proc. 2016-37, an employer sponsoring an individually designed plan generally may   
     
file a determination letter application only for initial qualification, for plan termination, and in   
     
other specified circumstances. In addition, Rev. Proc. 2016-37 describes a system of remedial   
     
amendment cycles that applies to qualified pre-approved master and prototype (M&P) and volume   
     
submitter (VS) plans and the deadlines to submit applications for opinion and advisory letters.   
     
     
 1       For purposes of this revenue procedure, references to Rev. Proc. 2016-37 are to Rev. Proc. 2016-37, as modified by Rev. Proc. 2017-41, 2017-29 !RB 92, Rev. Proc. 2020-40, 2020-38 IRB 575, and Rev. Proc. 2021-38, 2021-38 IRB 425.     
     
     
     
  (b) Rev. Proc. 2019-20, 2019-20 IRB 1182, provides for a limited expansion of the determination   
     
letter program with respect to individually designed plans. Under this limited expansion, the   
     
Service (i) accepted determination letter applications for certain individually designed statutory   
     
hybrid plans during a 12-month period beginning September 1, 2019, and ending August 31,   
     
2020; and (ii) accepts certain individually designed Merged Plans, as defined in that revenue   
     
procedure, on an ongoing basis. Rev. Proc. 2019-20 also provides for a limited extension of the   
     
remedial amendment period under§ 401(b) of the Internal Revenue Code (Code) and Rev. Proc.   
     
2016-37 under specified circumstances, and for special sanction structures that apply to certain   
     
plan document failures.   
     
  (c) Each year a Required Amendments List is issued, which establishes the end of the remedial   
amendment period for an individually designed plan with respect to changes in qualification   
requirements that appear on the list. Beginning in 2019, the Required Amendments List applies   
to both qualified plans and§ 403(b) plans. The 2021 Required Amendments List for Qualified   
Retirement Plans and§ 403(b) Retirement Plans is set forth in Notice 2021-64, 2021-50 IRB ___   
(December 13, 2021). See https://www.irs.gov/retirement-plans/required-amendments-list for all   
Required Amendments Lists.   
     
  (d) Notice 2017-1, 2017-2 IRB 367, provides an exemption from the requirement to pay a user   
fee for certain requests to the Service for determination letters with respect to the qualified status   
of pension, profit-sharing, stock bonus, annuity, and employee stock ownership (ESOP) plans   
maintained by small employers.   
     
  (2) Qualified plans pre-approved plan program -second six-year remedial amendment cycle   
     
  (a) Rev. Proc. 2015-36, 2015-27 IRB 20, as modified by Rev. Proc. 2018-21, 2018-14 IRB 467,   
sets forth the procedures for obtaining opinion and advisory letters for qualified pre-approved   
M&P and VS plans, respectively, submitted with respect to remedial amendment cycles prior to   
the third six-year remedial amendment cycle. Rev. Proc. 2015-36 continues to apply to certain   
opinion and advisory letter applications for defined benefit M&P and VS plans that are word-   
for-word identical to approved mass submitter plans that may still be submitted for opinion and   
advisory letters with respect to the second six-year remedial amendment cycle, pursuant to section   
21.03 of Rev. Proc. 2015-36.   
     
  (b) Announcement 2018-05, 2018-13 IRB 461, provides that the period for employer adoption   
of pre-approved defined benefit plans for the second six-year remedial amendment cycle will   
end on April 30, 2020. Announcement 2018-05 also provides that starting May 1, 2018, and   
ending April 30, 2020, the Service will accept applications for individual determination letters   
from employers who adopt such plans and are otherwise eligible to submit a determination letter   
request.   
     
  (c) Notice 2020-35, 2020-35 IRB 948, pursuant to the authority under§ 7508A, extends   
until July 31, 2020, the deadline for employer adoption of pre-approved defined benefit plans   
for the second six-year remedial amendment cycle and for employers to submit determination   
letter applications, if eligible. Notice 2020-35 also extends, until July 31, 2020, actions that are   
otherwise required to be performed with respect to disqualifying provisions during the remedial   
amendment period that would otherwise end on April 30, 2020.   
     
  (3) Qualified plans pre-approved plan program - third six-year remedial amendment cycle   
     
  (a) Rev. Proc. 2017-41, 2017-29 IRB 92, modifies the pre-approved program for qualified plans   
by eliminating the distinction between M&P and VS plans, liberalizing the types of plans eligible   
for pre-approved status, and affording greater flexibility in plan design. In addition, Rev. Proc.   
2017-41 sets forth the procedures for obtaining an opinion letter for qualified pre-approved plans   
submitted with respect to the third six-year remedial amendment cycle (and subsequent cycles).   
The third six-year remedial amendment cycle for defined contribution plans began on February 1,   
2017, and ends on January 31, 2023. Under Rev. Proc. 2017-41, the on-cycle submission period   
for pre-approved plan providers to submit applications for opinion letters for defined contribution   
plans for the third six-year remedial amendment cycle began on October 2, 2017, and ended on   
October 1, 2018.   
     
  (b) Notice 2017-37, 2017-29 IRB 89, sets forth the 2017 Cumulative List, which is used by the   
Service in its review of opinion letter applications for pre-approved defined contribution plans   
during the third six-year remedial amendment cycle.   
     
  (c) Rev. Proc. 2018-42, 2018-36 IRB 424, modified Rev. Proc. 2017-41 to extend, from October   
1, 2018, to December 31, 2018, the deadline for submitting on-cycle applications for opinion   
letters for pre-approved defined contribution plans for the third six-year remedial amendment   
cycle.   
     
  (d) Announcement 2020-7, 2020-35 IRB 959, provides that the Service intends to issue opinion   
letters with regard to the third six-year remedial amendment cycle for pre-approved defined   
contribution plans by June 30, 2020, or soon thereafter. Announcement 2020-7 also provides that   
an employer adopting a newly approved plan will be required to adopt the plan document by July   
31, 2022, and that, from August 1, 2020, to July 31, 2022, the Service will accept applications   
for determination letters from employers who adopt such plans under the third six-year remedial   
amendment cycle and are otherwise eligible to submit a determination letter request.   
     
  (e) Announcement 2018-05 provides that the Service will announce in future guidance a   
delayed beginning date for the third six-year remedial amendment cycle for pre-approved defined   
benefit plans. Rev. Proc. 2020-10, 2020-21 IRB 295, provides the delayed beginning date for the   
third six-year remedial amendment cycle for pre-approved defined benefit plans. The third six-   
year remedial amendment cycle for pre-approved defined benefit plans began on May1, 2020; the   
on-cycle submission period for providers to submit opinion letter applications began on August1,   
2020. Notice 2020-35 provides that the deadline for employer adoption of pre-approved defined   
benefit plans for the second six-year remedial amendment cycle and for employers to submit   
determination letters, if eligible, is extended to July 31, 2020. Consequently, the third six-year   
remedial amendment cycle for pre-approved defined benefit plans began on August1, 2020.   
     
  (f) Notice 2020-14, 2020-13 IRB 555, sets forth the 2020 Cumulative List, which is used by the   
Service in its review of opinion letter applications for pre-approved defined benefit plans during   
the third six-year remedial amendment cycle.   
     
  (g) Rev. Proc. 2020-40, 2020-38 IRB 575, modifies Rev. Proc. 2016-37 to provide that the   
general deadline for adopting a discretionary amendment made to a qualified pre-approved plan   
(generally the end of the plan year for which the plan amendment is put into effect) applies unless   
a statutory provision, regulations, or other guidance published in the Internal Revenue Bulletin   
sets forth a different deadline.   
     
  (h) Rev. Proc. 2021-38, 2021-38 IRB 425, modifies the interim amendment deadline set forth   
in section 15.04(1)of Rev. Proc. 2016-37 to provide that an interim amendment made to a pre-   
approved plan qualified under§401(a) is adopted timely if the amendment is adopted by the end of   
the second calendar year after the calendar year in which the change in qualification requirements   
is effective with respect to the plan.   
     
  (4) Section 403(b) pre-approved plan program   
     
  (a) Rev. Proc. 2013-22, 2013-18 IRB 985,   2       sets forth the procedures for obtaining opinion   
and advisory letters for§ 403(b) prototype plans and VS plans with respect to the first six-year   
remedial amendment cycle for§ 403(b) pre-approved plans (the cycle that ended on June 30,   
2020). Rev. Proc.2013-22 also sets forth the initial remedial amendment period for§ 403(b) plans   
and provides that the Service will announce, in subsequent guidance, the date that will be the last   
day of the remedial amendment period. ·   
     
 2       For purposes of this revenue procedure, references to Rev. Proc. 2013-22 are to Rev. Proc. 2013-22, as modified by Rev. Proc. 2014-28, 2014-16 IRB 944, Rev. Proc. 2015-22, 2015-11 IRB 754, Rev. Proc. 2019-39, 2019-42 IRB 945 and Rev. Proc. 2021-37, 2021-38 IRB 385; and clarified by Rev. Proc. 2017-18.     
     
  (b) Rev. Proc. 2019-39, 2019-42 IRB 945, as modified by Rev. Proc. 2020-40, 2020 38 IRB   
575, Notice 2020-35, 2020-35 IRB 948, and Rev. Proc. 2021-37, 2021-38 IRB 385, sets forth   
a system of recurring remedial amendment periods for correcting form defects in§ 403(b)   
individually designed plans and§ 403(b) pre-approved plans first occurring after the initial   
remedial amendment period ends. Rev. Proc. 2019-39 also provides plan amendment deadlines   
for§ 403(b) individually designed and pre-approved plans. Rev. Proc. 2020-40 modifies Rev.   
Proc. 2019-39 to provide that the general deadline for adopting a discretionary amendment made   
to a§ 403(b) pre-approved plan (generally the end of the plan year for which the plan amendment   
is put into effect) applies unless a statutory provision, regulations, or other guidance published in   
the Internal Revenue Bulletin, sets forth a different deadline.   
     
  (c) Rev. Proc. 2017-18,as modified by Notice 2020-35, 2020-35 IRB 948, provides that the last   
day of the initial remedial amendment period for§ 403(b) pre-approved plans is generally June   
30, 2020. Consequently, the second six-year remedial amendment cycle for§ 403(b) pre-approved   
plans began on July1, 2020.   
     
  (d) Rev. Proc. 2021-37 modifies and supersedes Rev. Proc.2013-22 for opinion letter applications   
submitted with respect to a§ 403(b) pre-approved plan's second six-year remedial amendment   
cycle (and subsequent cycles). The provisions of Rev. Proc. 2013-22 continue to apply to opinion   
and advisory letter applications submitted for the first cycle for§ 403(b) pre-approved plans.   
     
  (5) Other guidance   
     
  (a) Rev. Proc. 2021-30, 2021-31 IRB 172, which modifies and supersedes Rev. Proc. 2019-   
19, 2019-19 IRB 1086, sets forth the procedures for correcting qualification and other eligible   
failures under the Employee Plans Compliance Resolution System (EPCRS). Effective January   
1, 2022, Rev. Proc. 2021-30 modifies the Voluntary Correction Program (VCP) to eliminate the   
anonymous submission procedure and to establish an option for plan sponsors to request a no-fee   
anonymous pre-submission conference under specified circumstances.   
     
  (b) Notice 2019-18, 2019-13 IRB 915, informs taxpayers that the Department of the Treasury   
(Treasury Department) and the Service do not intend to amend the regulations under§ 401(a)(9)   
to address the use of lump sum payments to replace annuity payments being paid by a qualified   
defined benefit pension plan. It also provides that the Treasury Department and the Service will   
continue to study the issue, and until further guidance is issued, the Service will not assert that   
a plan amendment providing for such a retiree lump-sum window program causes the plan to   
violate§ 401(a)(9). Notice 2019-18 also provides that during this period the Service will not issue   
letter rulings with regard to lump sum windows. However, if a taxpayer is eligible to apply for   
and receive a determination letter, the Service will not include a caveat expressing no opinion   
regarding the tax consequences of such a window in the letter.   
     
  (c) Rev. Proc. 2020-9, 2020-2 IRB 294, clarifies which amendments are treated as integral to a plan   
provision that fails to satisfy the final regulations under§§ 401(k) and 401(m) relating to hardship   
distributions of elective deferrals. This revenue procedure also extends the deadline applicable to   
qualified pre-approved plans for adopting interim amendments and integral amendments relating to   
those regulations, to December 31, 2021.   
     
     
  (d) Notice 2020-50, 2020-28 IRB 35, provides that employers can choose whether to implement   
     
coronavirus-related distribution and loan rules provided under the Coronavirus Aid, Relief, and   
     
Economic Security Act (CARES Act), Pub. L. 116-136, and notes that qualified individuals can   
     
claim the tax benefits of coronavirus-related distribution rules even if plan provisions are not   
     
changed. It also provides plan amendment deadlines for certain provisions implemented pursuant   
     
to the CARES Act.   
     
     
     
  (e) Notice 2020-51, 2020-29 IRB 73, provides guidance relating to the waiver of required   
     
minimum distributions (RMDs) in 2020 from certain retirement plans, pursuant to section 2203 of   
     
the CARES Act, and provides a sample plan amendment that, if adopted, provides participants a   
     
choice on whether or not to receive waived RMDs and certain related payments.   
     
     
     
  (f) Notice 2020-52, 2020-29 IRB 79, clarifies the requirements that apply to a mid-year   
     
amendment to a safe harbor§ 401(k) or§ 401(m) plan that reduces only contributions made on   
     
behalf of highly compensated employees. This notice also provides temporary relief in connection   
     
with the ongoing Coronavirus Disease 2019 (COVID-19) pandemic from certain requirements   
     
that would otherwise apply to a mid-year amendment to a safe harbor§ 401(k) or§ 401(m) plan   
     
adopted between March 13, 2020, and August 31, 2020, that reduces or suspends safe harbor   
     
contributions.   
     
     
     
  (g) Notice 2020-68, 2020-38 IRB 567, provides guidance on particular issues with respect   
     
to the Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE Act)   
     
and the Bipartisan American Miners Act of 2019 (Miners Act), Divisions O and M, respectively,   
     
under the Further Consolidated Appropriations Act, 2020, Pub. L. 116-94, including setting forth   
     
deadlines to amend certain retirement plans for provisions of the SECURE Act, the regulations   
     
thereunder, and section 104 of the Miners Act (relating to a reduction in the minimum age for in-   
     
service distributions).   
     
     
     
  (h) Notice 2020-86, 2020-53 IRB 1786, provides guidance with respect to sections 102 and 103   
     
of the SECURE Act. Section 102 of the SECURE Act increases the 10 percent cap for automatic   
     
enrollment safe harbor plans. Section 103 of the SECURE Act eliminates certain safe harbor   
     
notice requirements for plans that provide for safe harbor nonelective contributions and adds new   
     
provisions for the retroactive adoption of safe harbor status for those plans.   
     
     
 Updated annually.04 This revenue procedure is updated annually, but it may be modified, amplified, or clarified   
     
during the year.   
     
     
 Possible future updates.05 As part of the implementation of the Taxpayer First Act, Pub. L. 116-25 (2019), the Service   
 related to Appeals review    
and the Internal Revenue Service Independent Office of Appeals (Independent Office of Appeals)   
     
continue to review current policies and procedures and prior administrative pronouncements. As   
     
a result of this review, there may be additional updates to this revenue procedure or other forms   
     
of guidance.   
     
     
 SECTION 2. WHAT    
     
 CHANGES HAVE BEEN    
     
 MADE TO REVENUE    
     
 PROCEDURE 2021-4?    
     
     
     
 In general.01 This revenue procedure is a general update of Rev. Proc. 2021-4, 2021-1 IRB 157, which   
     
sets forth general information about the types of advice provided by Employee Plans Rulings   
     
and Agreements; general procedures for letter ruling and determination letter requests; specific   
     
procedures for determination letter requests; and the user fees associated with advice requested   
     
from Employee Plans Rulings and Agreements. Procedures and user fees applicable to advice   
     
provided by the Commissioner, Tax Exempt and Government Entities, Exempt Organizations   
     
Office, are set forth in Rev. Proc. 2022-5, this Bulletin.   
     
     
 Changes made to Revenue.02 In addition to minor non-substantive changes, including changes to dates, cross references,   
 Procedure 2021-4    
and citations to other revenue procedures, the following changes have been made:   
     
     
     
  (1) Sections 5.01(4) and 8.01 of this revenue procedure are revised to provide that the procedures   
     
for obtaining an opinion letter with respect to a§ 403(b) pre-approved plan's second six-year   
     
remedial amendment cycle beginning July 1, 2020 (and subsequent cycles) are set forth in Rev.   
     
Proc. 2021-37.   
     
     
     
  (2) Sections 6.02 and 30.07 of this revenue procedure are revised to provide that Form 5300,   
     
Application for Determination for Employee Benefit Plan, may be submitted electronically   
     
beginning June 1, 2022, and must be submitted electronically beginning July 1, 2022, and to   
     
update the procedures for submitting Form 5300 and Form 5310, Application for Determination   
     
for Terminating Plan, including payment of the user fee.   
     
     
     
  (3) Section 6.02(2)(a) of this revenue procedure is modified to delete "Trust Document" from   
     
the list of required documents that must be included as part of a determination letter submission.   
     
     
     
  (4) Section 8.02 of this revenue procedure is modified to specify that a Form 5307, Application   
     
for Determination for Adopters of Modified Volume Submitter Plans, should be used in the case   
     
of a determination letter request for a standardized plan that is not a multiple employer plan if the   
     
employer requests a determination solely on overriding plan language added to satisfy§ 415 or   
     
416.   
     
     
     
  (5) Section 10.03 of this revenue procedure is modified to delete "trust documents" from the   
     
description of materials that must be submitted with a determination letter application.   
     
     
     
  (6) Section 11.04 of this revenue procedure is modified to clarify that a plan sponsor of a dual-   
     
qualified plan must submit a restatement showing compliance with the Code and applicable lists   
     
when submitting a determination letter application.   
     
     
     
  (7) Sections 12.02, 12.03, and 12.04 of this revenue procedure are amended to clarify that an   
     
adopting employer of a standardized plan does not file a Form 5300 to request a determination   
     
related to overriding language necessary to coordinate the application of the limitations of§ 415   
     
or the requirements of§ 416 because the employer maintains multiple plans.   
     
     
     
  (8) Section 14.02 of this revenue procedure is modified to clarify the scope of reliance for a   
     
determination letter issued for a multiple employer plan.   
     
     
     
  (9) Appendix A, sections.01 and.05 of this revenue procedure are revised to update the user   
     
fees relating to letter ruling requests and opinion letters on pre-approved plans.   
     
 PARTI.GENERALLY APPLICABLE PROCEDURES    
     
     
 SECTION 3. IN WHAT    
     
 FORM IS ADVICE    
     
 PROVIDED BY    
     
 EMPLOYEE PLANS    
     
 RULINGS AND    
     
 AGREEMENTS?    
     
     
     
 In general.01 Employee Plans Rulings and Agreements provides advice in the form of letter rulings,   
     
closing agreements, compliance statements, determination letters, opinion letters, advisory letters,   
     
nonbank trustee approval letters, and oral advice.   
     
     
 Letter ruling.02 A "letter ruling" is a written statement issued to a taxpayer by Employee Plans Rulings and   
     
Agreements that interprets and applies the tax laws or any nontax laws applicable to employee   
     
plans to the taxpayer's specific set of facts. Once issued, a letter ruling may be revoked or modified   
     
for any number of reasons, as described in section 29 of this revenue procedure, unless it is   
     
accompanied by a "closing agreement."   
     
     
 Closing agreement.03 A "closing agreement" is a final agreement between the Service and a taxpayer on a   
     
specific issue or liability. It is entered into under the authority in§ 7121 and is final unless fraud,   
     
malfeasance, or misrepresentation of a material fact can be shown.   
     
     
     
  A closing agreement maybe entered into if it is advantageous to have the matter permanently   
     
and conclusively closed, or if a taxpayer can show that there are good reasons for an agreement   
     
and that making the agreement will not prejudice the interests of the Government. In appropriate   
     
cases, taxpayers may be asked to enter into a closing agreement as a condition to the issuance of   
     
a letter ruling.   
     
     
     
  In appropriate cases, a closing agreement may be entered into with sponsors of pre-approved plans.   
     
     
     
  A closing agreement may also be entered into with respect to retirement plan failures corrected   
     
under EPCRS, as set forth in Rev. Proc. 2021-30.   
     
     
 Determination letter.04 A "determination letter" is a written statement issued to a taxpayer by Employee Plans   
     
Rulings and Agreements that applies the principles and precedents previously announced to a   
     
specific set of facts. It is issued only if a determination can be made based on clearly established   
     
rules in the statute, a tax treaty, or the regulations, or based on a conclusion in a revenue ruling,   
     
opinion, or court decision that represents the position of the Service, and that specifically answers   
     
the questions presented. Employee Plans Rulings and Agreements issues determination letters on   
     
the qualified status of pension, profit-sharing, stock bonus, annuity, and employee stock ownership   
     
plans under§§ 401, 403(a), 409, and 4975(e)(7), and (except with respect to an adopting employer   
     
of a pre-approved plan requesting a determination letter under section 12 of this revenue procedure)   
     
the status for exemption of any related trusts or custodial accounts under§ 501(a).   
     
     
 Opinion letter.05   
     
     
     
  (1) For applications submitted with respect to cycles prior to the third six-year remedial   
     
amendment cycle for qualified defined contribution and qualified defined benefit plans, an "opinion   
     
letter" is a written statement issued by Employee Plans Rulings and Agreements to a sponsor or an   
     
M&P mass submitter as to the acceptability of the form of an M&P plan under§ 401(a),§ 403(a),   
     
or both§ 401(a) and§ 4975(e)(7) and, in the case of a master plan, the acceptability of the master   
     
trust under§ 501(a). See Rev. Proc. 2015-36.   
     
     
     
  (2) For applications submitted with respect to the third six-year remedial amendment cycle   
     
(and subsequent cycles) for qualified defined contribution and qualified defined benefit plans,   
     
an opinion letter is a written statement issued-by Employee Plans Rulings and Agreements to a   
     
provider or mass submitter as to the qualification in form of a pre-approved plan under§ 401,§ 403(a), or both§ 401 and§ 4975(e)(7). See Rev. Proc. 2017-41.   
     
     
     
  (3) An opinion letter will also be issued as to the acceptability of the form of a prototype plan   
     
under§ 403(b). See Rev. Proc. 2013-22 and Rev. Proc. 2021-37.   
     
     
     
  (4) An opinion letter will also be issued concerning the conformance of a prototype trust,   
     
custodial account, or individual annuity with the requirements of§ 408(a), (b), (k), or (p) or§ 408A,as applicable. See Rev. Proc. 87-50, 1987-2 CB 647; Rev. Proc. 91-44, 1991-2 CB 733;   
     
Rev. Proc. 92-38, 1992-1 CB 859; Rev. Proc. 97-29, 1997-1 CB 698; Rev. Proc. 98-59, 1998-2   
     
CB 729; Rev. Proc. 2002-10, 2002-1 CB 401, and Rev. Proc. 2010-48, 2010-50 IRB 828 (pre-   
     
approved IRAs),as modified by Appendix A of this revenue procedure.   
     
     
 Oral advice.06 Oral advice is advisory only and is not binding on the Service.   
     
     
 (1) No oral rulings and no    
  The Service does not orally issue rulings or determinations, nor does it issue letter rulings or   
 written rulings in response    
determination letters in response to oral requests from taxpayers. Service employees ordinarily   
 to oral requests.    
will discuss with taxpayers or their representatives inquiries about whether the Service will rule   
     
on particular issues and about procedural matters regarding the submission of requests for letter   
     
rulings or determination letters.   
     
     
 (2) Discussion possible on    
  At the discretion of the Service and as time permits, Service employees may also discuss   
 substantive issues.    
substantive issues with taxpayers or their representatives. Such a discussion will not bind the   
     
Service or the Office of Associate Chief Counsel, and it cannot be relied upon as a basis for   
     
obtaining retroactive relief under the provisions of§ 7805(b).   
     
     
     
  Service employees who are not directly involved in the examination, appeal, or litigation of   
     
particular substantive tax issues will not discuss those issues with taxpayers or their representatives   
     
unless the discussion is coordinated with Service employees who are directly involved in the   
     
matter. The taxpayer or the taxpayer's representative ordinarily will be asked whether an oral   
     
request for advice or information relates to a matter pending before another office of the Service   
     
or before a Federal court.   
     
     
     
  If a tax issue is not under examination in the Independent Office of Appeals or in litigation, the   
     
tax issue may be discussed even though the issue is affected by a nontax issue pending in litigation.   
     
     
     
  A taxpayer may seek oral technical guidance from a Service employee in a field office or service   
     
center when preparing a return or report.   
     
     
     
  The Service does not respond to letters seeking to confirm the substance of oral discussions, and   
     
the absence of a response to such a letter is not a confirmation.   
     
     
 Nonbank trustee approval.07 A "nonbank trustee approval letter" is a letter ruling that determines that the applicant is   
 letters    
qualified to act as a nonbank custodian pursuant to the requirements of Treas. Reg.§ 1.408-2(e)(2)   
     
through (5) with respect to plans qualified under§ 401(a); accounts described in§ 403(b)(7);   
     
individual retirement arrangements (IRAs) established under§ 408(a), (b), or (h); Roth IRAs   
     
established under§ 408A; Coverdell educational savings accounts established under§ 530;   
     
Archer medical savings accounts established under§ 220; or Health Savings Accounts established   
     
under§ 223. An applicant requesting approval as a nonbank trustee must provide Employee Plans   
     
Rulings and Agreements with clear and convincing proof that the requirements of the regulations   
     
are met. If there is a requirement that the applicant feels is not applicable, the application must   
     
provide clear and convincing proof that such requirement is not germane to the manner in which   
     
the applicant will administer any trust or custodial account. See§ 1.408-2(e)(6).   
     
     
 Compliance statement.08 A "compliance statement" is a binding written agreement between Employee Plans Rulings   
     
and Agreements and, generally, the plan sponsor with respect to certain failures of a retirement   
     
plan to meet the applicable Code requirements identified by the plan sponsor in a voluntary   
     
submission under VCP. The compliance statement addresses the failures identified in the VCP   
     
submission, the terms of correction, including any revision of administrative procedures, and the   
     
time period within which proposed corrections must be implemented. A compliance statement is   
     
conditioned on (i) there being no misstatement or omission of material fact in connection with the   
     
submission, and (ii)the implementation of the specific corrections and satisfaction of any other   
     
conditions in the compliance statement. See Rev. Proc. 2021-30.   
     
     
 Advisory letter.09   
     
     
     
  (1) An "advisory letter" is a written statement issued by Employee Plans Rulings and Agreements   
     
to a VS practitioner or a VS mass submitter as to the acceptability of the form of a specimen plan   
     
and any related trust or custodial account under§ 40l(a) or§ 403(a) for an application submitted   
     
with respect to cycles prior to the third six-year remedial amendment cycle. See Rev. Proc. 2015-36.   
     
     
     
  (2) An advisory letter is also issued as to the acceptability of the form of a specimen plan under§ 403(b) with respect to an advisory letter application submitted for the first six-year remedial   
     
amendment cycle applicable to§ 403(b) pre-approved plans (the cycle ending June 30, 2020). See   
     
Rev. Proc. 2013-22.   
     
     
 SECTION 4.ON WHAT    
  Taxpayers may request determination letters, letter rulings, and closing agreements on issues   
 ISSUES MAY TAXPAYERS    
within the jurisdiction of Employee Plans Rulings and Agreements under this revenue procedure.   
 REQUEST WRITTEN    
     
 ADVICE UNDER THIS    
     
 PROCEDURE?      
  Employee Plans Rulings and Agreements issues determination letters on the qualified status of   
     
pension, profit-sharing, stock bonus, annuity, and employee stock ownership plans under§§ 401,   
     
403(a), 409, and 4975(e)(7), and the status for exemption of any related trusts or custodial accounts   
     
under§ 50l(a). See Rev. Proc. 2016-37, which sets forth a description of the determination letter   
     
program, including when to submit a request for a determination letter, for individually designed   
     
and pre-approved plans.   
     
     
     
  Employee Plans Rulings and Agreements issues letter rulings on the Code sections listed in   
     
section 24.01 of this revenue procedure, if appropriate in the interest of sound tax administration,   
     
to answer written inquiries of individuals and organizations about their status for tax purposes and   
     
the tax effects of their acts or transactions.   
     
     
     
  Employee Plans Rulings and Agreements considers voluntary closing agreement requests to   
     
resolve certain income or excise tax issues (including, effective January 2, 2019, waiver under§ 4980F(c)(4) of all or part of the excise tax imposed for failure to satisfy the notice requirements   
     
described in§ 4980F(e)) that are ineligible for resolution under EPCRS. See www.irs.gov/   
     
retirement-plans/employee-plans-voluntary-closing-agreements.   
     
     
  Note that issues involving employee plans not listed in section 24.01 of this revenue procedure   
     
generally fall under the jurisdiction of the Office of Associate Chief Counsel (Employee Benefits,   
     
Exempt Organizations, and Employment Taxes). See section 5.03 of this revenue procedure and   
     
Rev. Proc. 2022-1, this Bulletin.   
     
     
 SECTION 5. ON WHAT.    
     
 ISSUES MUST WRITTEN    
     
 ADVICE BE REQUESTED    
     
 UNDER DIFFERENT    
     
 PROCEDURES?    
     
     
     
 Pre-approved plans.01   
     
     
     
  (1) The procedures for obtaining opinion letters for M&P plans and advisory letters for VS   
     
plans, and any related trusts or custodial accounts under§§ 401(a), 403(a), and 501(a), for   
     
applications submitted with respect to cycles prior to the third six-year remedial amendment cycle   
     
are contained in Rev. Proc. 2015-36.   
     
     
     
  (2) The procedures for obtaining opinion letters for pre-approved plans submitted with respect to the   
     
third six-year remedial amendment cycle ( and subsequent cycles) are set forth in Rev. Proc. 2017-41.   
     
     
     
  (3) The procedures for obtaining opinion letters for prototype trusts, custodial accounts, or   
     
annuities under§ 408(a), (b), (k), or (p), or§ 408A, are set forth in Rev. Proc. 87-50; Rev. Proc.   
     
91-44; Rev. Proc. 92-38; Rev. Proc. 97-29; Rev. Proc. 98-59; Rev. Proc. 2002-10 and Rev. Proc.   
     
2010-48, as modified by Appendix A of this revenue procedure.   
     
     
     
  (4) The procedures for obtaining opinion and advisory letters for prototype plans and VS plans   
     
under§ 403(b) with respect to an advisory letter application submitted for a§ 403(b) pre-approved   
     
plan's first cycle (ending June 30, 2020) are set forth in Rev. Proc. 2013-22. The procedures   
     
for obtaining an opinion letter with respect to a§ 403(b) pre-approved plan's second six-year   
     
remedial amendment cycle (and subsequent cycles) are set forth in Rev. Proc. 2021-37.   
     
     
 Employee Plans.02 The procedures for obtaining compliance statements, etc., under VCP for certain failures   
 Compliance Resolution    
of plans qualified under§ 401(a),§ 403(b) plans, SEPs, SIMPLE IRA Plans, and§ 457(b) plans   
 System    
under EPCRS are set forth in Part V of Rev. Proc. 2021-30.   
     
     
 Chief Counsel.03 The procedures for obtaining letter rulings, information letters, etc., on matters within the   
     
jurisdiction of the Office of Associate Chief Counsel (Employee Benefits, Exempt Organizations,   
     
and Employment Taxes), or within the jurisdiction of other Offices of Associate Chief Counsel are   
     
set forth in the following revenue procedures:   
     
     
     
  (1) Chief Counsel's letter rulings, information letters, etc.: See Rev. Proc. 2022-1, this Bulletin.   
     
     
     
  (2) Technical Advice Requests: See Rev. Proc. 2022-2, this Bulletin.   
     
     
     
  (3) Chief Counsel's no-rule positions: See Rev. Proc. 2022-3, this Bulletin.   
     
     
 Determination letters not.04 The alternative of requesting a determination letter in conjunction with a waiver of the   
 issued for requests for    
minimum funding standard as described in section 3.04 of Rev. Proc. 2004-15, 2004-1 CB   
 minimum funding waivers    
490, is no longer available. A request for a letter ruling on a waiver of the minimum funding   
     
standard must be submitted to the Office of Associate Chief Counsel (Employee Benefits, Exempt   
     
Organizations, and Employment Taxes) and may no longer be submitted to Employee Plans   
     
Rulings and Agreements. See Rev. Proc. 2022-1, this Bulletin.   
     
     
 SECTION 6. WHAT    
     
 ARE THE GENERAL    
     
 INSTRUCTIONS    
     
 FOR REQUESTING    
     
 LETTER RULINGS    
     
 AND DETERMINATION    
     
 LETTERS FROM    
     
 EMPLOYEE PLANS    
     
 RULINGS AND    
     
 AGREEMENTS?    
     
     
     
 In general.01 This section explains the general instructions for requesting letter rulings and determination   
     
letters, as applicable to the particular type of request, on all matters within the jurisdiction of   
     
Employee Plans Rulings and Agreements. Requests for letter rulings and determination letters   
     
require the payment of the applicable user fee discussed in section 6.02(15), section 30, and   
     
Appendix A of this revenue procedure. Specific and additional instructions also apply to requests   
     
for letter rulings and determination letters on certain matters.   
     
     
     
  All requests must be submitted in English. All documents submitted in support of such requests   
     
must be in English or accompanied by an English translation.   
     
     
 Certain information.02   
 required in requests    
     
 for letter rulings or    
     
 determination letters, as    
     
 applicable    
     
     
     
 Facts    
   (1) Complete statement of facts and other information.    Each request for a letter ruling or   
     
determination letter must set forth a complete statement of all facts relating to the transaction or   
     
determination letter request. These facts include --   
     
     
     
  (a) names, addresses, telephone numbers, and taxpayer identification numbers of all interested   
     
parties (the term "all interested parties" does not mean all shareholders of a widely held corporation   
     
requesting a letter ruling relating to a reorganization, or all employees if a large number may be   
     
involved);   
     
     
     
  (b) a complete statement of the business reasons for the transaction; and   
     
     
     
  (c) a detailed description of the transaction.   
     
     
     
  The Service usually will not rule on only one step of a larger integrated transaction described in   
     
a letter ruling request. See section25.04 of this revenue procedure. However, if such a letter ruling   
     
is requested, the facts and circumstances relating to the entire transaction, including true copies of   
     
relevant documents, etc., must be submitted.   
     
     
 Documents    
   (2) Copies of all contracts, wills, deeds, agreements, instruments, plan documents, and    
     
 other documents.    All documents that are pertinent to the transaction (including contracts, wills,   
   deeds, agreements, instruments, plan documents, trust documents, and proposed disclaimers)   
   must be submitted with the request.   
        
     Original documents should not be submitted because they become part of the Service's file and   
   will not be returned to the taxpayer. Instead, true copies of all such documents should be submitted   
   with the request. Each attachment to the request should be labeled alphabetically and attached to   
   the request in alphabetical order.   
        
      (a) Documents for determination letter submissions on Form 5307. Determination letter   
   submissions for Form 5307, Application for Determination for Adopters of Modified Volume   
   Submitter Plans, must be submitted on paper. However, the user fee may be submitted electronically   
   on www.pay.gov, as described in section 30.07(1) of this revenue procedure. In order to more   
   efficiently process determination letter applications, the following documents (as applicable to a   
   particular submission) should be submitted in the following order:   
        
     -  Form 8717, User Fee for Employee Plan Determination Letter Request   
        
     -  Form 2848, Power of Attorney and Declaration of Representative or Form 8821, Tax   
     Information Authorization   
        
     -  Prior Determination Letter   
        
     -  Opinion/ Advisory Letter   
        
     -  Form 5307   
        
     -  Cover Letter   
        
     -  Amendments (any prior plan documents being submitted along with any applicable   
     amendments)   
        
     -  Current Plan Document   
        
     -  Adoption Agreement   
        
     -  Other Applicable Documents (any additional documents not listed above)   
        
     The most recent version of any applicable form should be submitted. Documents submitted   
   should not be stapled or bound. See also the instructions to the form applicable to a particular   
   submission for any additional submission requirements. For additional information relating to   
   a determination letter request submitted by an adopting employer of a pre-approved plan, see   
   sections 12 and13 of this revenue procedure.   
        
      (b) Determination letter submissions on Form 5300. (i) Before June 1, 2022: Applicants   
   must submit Form 5300, Application for Determination for Employee Benefit Plan, submissions   
   on paper. Applicants have the option of submitting the user fee electronically on www.pay.   
   gov, as described in section 30.07(1) of this revenue procedure, and should attach the payment   
   confirmation to the paper Form 8717.   
        
     (ii) On or after June 1, 2022, and before July 1, 2022: Applicants may submit Form 5300 either   
   on paper or electronically through www.pay.gov. If Form 5300 is submitted on paper, applicants still   
   have the option of submitting the user fee electronically on www.pay.gov, as described in section   
   30.07(1) of this revenue procedure, and should attach the payment confirmation to the paper Form   
   8717. However, if Form 5300 is submitted electronically, applicants must submit the user fee and all   
   documents electronically on www.pay.gov (and should not submit a paper Form 8717).   
     
  (iii) On or after July I, 2022: Paper submissions of Form 5300 will no longer be accepted. As   
of July 1, 2022, applicants must submit the Form 5300 application electronically through www.   
pay.gov and may not submit any documents on paper, including the Form 8717. Any Form 5300   
application submitted on paper on or after July1, 2022, will be returned to the applicant, including   
any paper checks.   
     
   (c) Determination letter submissions on Form 5310. Paper submissions of Form 5310,   
Application for Determination for Terminating Plan, are not accepted. Applicants must submit the   
Form 5310 application electronically through www.pay.gov and may not submit any documents on   
paper, including the Form 8717. Any Form 5310 application submitted on paper will be returned   
to the applicant, including any paper checks.   
     
   (d) Documents for determination letter submissions on Form 5300 and Form 5310.    
For paper submissions, in order to more efficiently process determination letter applications,   
the following documents (as applicable to a particular submission) should be submitted in the   
following order:   
     
  -  Form 8717, User Fee for Employee Plan Determination Letter Request (for paper submissions   
  only). For electronic submissions, www.pay.gov should be utilized for payment.   
     
  -  Form 2848, Power of Attorney and Declaration of Representative or Form 8821, Tax   
  Information Authorization   
     
  -  Prior Determination Letter   
     
  -  Opinion/ Advisory Letter   
     
  -  Form 5300 or Form 5310   
     
  -  Cover Letter   
     
  -  Amendments (any prior plan documents being submitted along with any applicable   
  amendments)   
     
  -  Current Plan Document   
     
  -  Adoption Agreement   
     
  -  Other Applicable Documents (any additional documents not listed above)   
     
  For electronic submissions, follow the directions provided on www.pay.gov.   
     
  For additional information relating to a determination letter request for a plan termination, see   
section 15 of this revenue procedure.   
     
  The size of electronic submissions made through www.pay.gov may be up to 15MB. If your   
submission is over the 15MB threshold, contact EP Customer Service (877) 829-5500 (toll-free   
number) to receive additional instructions about how to submit the remaining portion of your   
submission.   
     
  The most recent version of any applicable form should be submitted. For paper submissions,   
documents submitted should not be stapled or bound. See also the instructions to the form   
applicable to a particular submission for any additional submission requirements. For additional   
information relating to a determination letter request submitted by an.adopting employer of a pre-   
approved plan, see sections 12 and 13 of this revenue procedure.   
     
 Analysis of material facts    
   (3) Analysis of material facts.  All material facts in documents must be included, rather than   
     
merely incorporated by reference, in the taxpayer's initial request or in supplemental letters. These   
     
facts must be accompanied by an analysis of their bearing on the issue or issues, specifying the   
     
legal provisions that apply.   
     
     
 Same issue in an earlier    
   (4) Statement regarding whether same issue is in an earlier return.  The request must state   
 return    
whether, to the best of the knowledge of both the taxpayer and the taxpayer's representatives, the   
     
same issue is in an earlier return of the taxpayer (or in a return for any year of a related taxpayer   
     
within the meaning of§ 267 or of a member of an affiliated group of which the taxpayer is also a   
     
member within the meaning of§ 1504 or of a predecessor of the taxpayer).   
     
     
     
  If the statement is affirmative, it must specify whether the issue-   
     
     
     
  (a)  is being examined by the Service;   
     
     
     
  (b)  has been examined and, if so, whether or not the statutory period of limitations has   
     
  expired for either assessing tax or filing a claim for refund or credit of tax;   
     
     
     
  (c)  has been examined and, if so, whether or not a closing agreement covering the issue or   
     
  liability has been entered into by the Service;   
     
     
     
  (d)  is being considered by the Independent Office of Appeals in connection with a return   
     
  from an earlier period;   
     
     
     
  (e)  has been considered by the Independent Office of Appeals in connection with a return   
     
  from an earlier period and, if so, whether or not the statutory period of limitations has   
     
  expired for either assessing tax or filing a claim for refund or credit of tax;   
     
     
     
  (f)  has been considered by the Independent Office of Appeals in connection with a return   
     
  from an earlier period and whether or not a closing agreement covering the issue or   
     
  liability has been entered into by the Independent Office of Appeals;   
     
     
     
  (g)  is pending in litigation in a case involving the taxpayer or a related taxpayer; or   
     
     
     
  (h)  is being considered by the Pension Benefit Guaranty Corporation (PBGC) or the   
     
  Department of Labor (DOL).   
     
     
 Same or similar issue    
   (5) Statement regarding whether same or similar issue was previously ruled on or    
 previously submitted or    
 requested, or is currently pending.   The request must also state whether, to the best of the   
 currently pending    
knowledge of both the taxpayer and the taxpayer's representatives-   
     
     
     
  (a) Employee Plans Rulings and Agreements previously ruled on the same or a similar issue for   
     
the taxpayer ( or a related taxpayer within the meaning of§ 267, or a member of an affiliated group   
     
of which the taxpayer is also a member within the meaning of§ 1504 or a predecessor);   
     
     
     
  (b) the taxpayer, a related taxpayer, or a predecessor previously submitted the same or a similar   
     
issue to Employee Plans Rulings and Agreements but withdrew the request before a letter ruling   
     
or determination letter was issued;   
     
     
     
  (c) the taxpayer, a related taxpayer, or a predecessor previously submitted a request involving   
     
the same or a similar issue that is currently pending with Employee Plans Rulings and Agreements   
     
or the Office of Associate Chief Counsel (Employee Benefits, Exempt Organizations, and   
     
Employment Taxes); or   
     
     
  (d) at the same time as this request, the taxpayer or a related taxpayer is presently submitting   
     
another request involving the same or a similar issue to Employee Plans Rulings and Agreements   
     
or the Office of Associate Chief Counsel (Employee Benefits, Exempt Organizations, and   
     
Employment Taxes).   
     
     
     
  If the statement is affirmative for (a), (b), (c), or (d) of this section 6.02(5), the statement   
     
must give the date the request was submitted, the date the request was withdrawn or ruled on,   
     
if applicable, and other details of the consideration of the issue by Employee Plans Rulings and   
     
Agreements or the Office of Associate Chief Counsel (Employee Benefits, Exempt Organizations,   
     
and Employment Taxes).   
     
     
 Statement of authorities    
   (6) Statement of supporting authorities. If the taxpayer advocates a particular conclusion,   
 supporting taxpayer's views    
an explanation of the grounds for that conclusion and the relevant authorities to support it must   
     
also be included. Even if not advocating a particular tax treatment of a proposed transaction, the   
     
taxpayer must still furnish views on the tax results of the proposed transaction and a statement of   
     
relevant authorities to support those views.   
     
     
     
  In all events, the request must include a statement of whether the law in connection with the   
     
request is uncertain and whether and how the issue is addressed by relevant authorities.   
     
     
 Statement of authorities    
  (7) Statement of contrary authorities.  The taxpayer is also encouraged to inform Employee   
 contrary to taxpayer's    
Plans Rulings and Agreements about, and discuss the implications of, any authority believed to   
 views    
be contrary to the conclusion requested, such as legislation (or pending legislation), tax treaties,   
     
court decisions, regulations, revenue rulings, revenue procedures, notices, or announcements. If   
     
the taxpayer determines that there are no contrary authorities, a statement in the request to this   
     
effect would be helpful. If the taxpayer does not furnish either contrary authorities or a statement   
     
that none exists, Employee Plans Rulings and Agreements, in complex cases or those presenting   
     
difficult or novel issues, may request submission of contrary authorities or a statement that none   
     
exists. Failure to comply with this request may result in Employee Plans Rulings and Agreements   
     
refusing to issue a letter ruling or determination letter.   
     
     
     
  Identifying and discussing contrary authorities generally will enable Employee Plans Rulings   
     
and Agreements personnel to understand the issue and relevant authorities more quickly. In that   
     
case, when Employee Plans Rulings and Agreements personnel receive the request, they will   
     
have before them the taxpayer's thinking on the effect and applicability of contrary authorities.   
     
This information should lead to earlier action by Employee Plans Rulings and Agreements. If   
     
the taxpayer does not disclose and distinguish significant contrary authorities, Employee Plans   
     
Rulings and Agreements may need to request additional information, which will delay action on   
     
the request and may result in the application being returned due to being an incomplete submission.   
     
     
 Statement· identifying    
   (8) Statement identifying pending legislation.  At the time of filing the request, the taxpayer   
 pending legislation    
must identify any pending legislation that may affect the proposed transaction. In addition,   
     
the taxpayer must notify Employee Plans Rulings and Agreements if applicable legislation is   
     
introduced after the request is filed but before a letter ruling or determination letter is issued.   
     
     
 Deletions statement    
   (9) Statement identifying information to be deleted from copy of letter ruling for public    
 required by§ 6110    
 inspection.    The text of private letter rulings is open to public inspection under§ 6110. The Service   
     
makes deletions from the text before it is made available for inspection. To help the Service   
     
make the deletions required by§ 6110(c), a request for a letter ruling must be accompanied by a   
     
statement indicating the deletions desired ("deletions statement").If the deletions statement is not   
     
submitted with the request, a Service representative will tell the taxpayer that the request will be   
   closed if the Service does not receive the deletions statement within 30 calendar days. See section   
   27.05 of this revenue procedure.   
        
      (a) Format of deletions statement. A taxpayer who wants only names, addresses, and   
   identifying numbers to be deleted should state this in the deletions statement. If the taxpayer wants   
   more information deleted, the deletions statement must be accompanied by a copy of the request   
   and supporting documents on which the taxpayer should bracket the material to be deleted. The   
   deletions statement must indicate the statutory basis under§ 6110(c) for each proposed deletion.   
        
     If the taxpayer decides to ask for additional deletions before the letter ruling is issued, additional   
   deletions statements may be submitted.   
        
      (b) Location of deletions statement.  The deletions statement must not appear in the request,   
   but instead must be made in a separate document and placed on top of the request for a letter   
   ruling.   
        
      (c) Signature. The deletions statement must be signed and dated by the taxpayer or the   
   taxpayer's authorized representative. A stamped signature or faxed signature is not permitted.   
        
     ( d) Additional information.  The taxpayer should follow the same procedures above to propose   
   deletions from any additional information submitted after the initial request. An additional   
   deletions statement, however, is not required with each submission of additional information if   
   the taxpayer's initial deletions statement requests that only names, addresses, and identifying   
   numbers be deleted, and the taxpayer wants only the same information deleted from the additional   
   information.   
        
      (e) Taxpayer may protest deletions not made.  After receiving from the Service the notice   
   under§ 6110(f)(1) of intention to disclose the letter ruling (including a copy of the version proposed   
   to be open to public inspection and notation of third-party communications under§ 6110(d)), the   
   taxpayer may protest the disclosure of certain information in the letter ruling. The taxpayer must   
   send a written statement within 20 calendar days to the Service office indicated on the notice of   
   intention to disclose. The statement must identify those deletions that the Service has not made   
   and that the taxpayer believes should have been made. The taxpayer must also submit a copy of   
   the version of the letter ruling and bracket the deletions proposed that have not been made by the   
   Service. Generally, the Service will not consider deleting any material that the taxpayer did not   
   propose to be deleted before the letter ruling was issued.   
        
     Within 20 calendar days after the Service receives the response to the notice under§ 6110(f)   
   (1), the Service will mail to the taxpayer its final administrative conclusion regarding the deletions   
   to be made. The taxpayer does not have the right to a conference to resolve any disagreements   
   concerning material to be deleted from the text of the letter ruling. However, these matters may be   
   taken up at any conference that is otherwise scheduled regarding the request.   
        
      (f) Taxpayer may request delay of public inspection. After receiving the notice under§ 6110(f)(1) of intention to disclose, but within 60 calendar days after the date of notice, the   
   taxpayer may send a request for delay of public inspection under either§ 6110(g)(3) or (4). The   
   request for delay must be sent to the Service office indicated on the notice of intention to disclose.   
   A request for delay under§ 6110(g)(3) must contain the date on which it is expected that the   
   underlying transaction will be completed. The request for delay under§ 6110(g)(4) must contain   
   a statement from which the Commissioner of Internal Revenue may determine that there are good   
   reasons for the delay.   
     
     
   (g) Section 6110 does not apply to certain matters.   Section 6110(l)(1) states that§ 6110   
     
disclosure provisions do not apply to any matter to which§ 6104 applies. Therefore, letter rulings,   
     
determination letters, and related background file documents dealing with the following matters   
     
(covered by§ 6104) are not subject to§ 6110 disclosure provisions-   
     
     
     
  (i) An application for the qualification of a pension, profit-sharing or stock bonus plan, or an   
     
individual retirement account described in§ 408 or§ 408A, or any application for exemption   
     
under§ 501(a) by an organization forming part of such a plan or an account;   
     
     
     
  (ii) Any document issued by the Service in which the qualification or exempt status of a plan or   
     
account is granted, denied, or revoked;   
     
     
     
  (iii) Any application filed and any document issued by the Service with respect to the qualification   
     
or status of pre-approved plans; and   
     
     
     
  (iv) The portion of any document issued by the Service with respect to the qualification or   
     
exempt status of a plan or account of a proposed transaction by such plan or account.   
     
     
     
   Signature on request    
     
     
     
   (10) Signature by taxpayer or authorized representative. The request for a letter ruling   
     
or determination letter must be signed and dated by the taxpayer or the taxpayer's authorized   
     
representative. Neither a stamped signature nor a faxed signature is permitted.   
     
     
 Authorized representatives    
   (11) Authorized representatives. To sign the request or to appear before the Service in   
     
connection with the request, the representative must be one of the following:   
     
     
 Attorney    
  (a) An attorney who is a member in good standing of the bar of the highest court of any state,   
     
possession, territory, commonwealth, or the District of Columbia and who is not currently   
     
under suspension or disbarment from practice before the Service. He or she must file a written   
     
declaration with the Service showing current qualification as an attorney and current authorization   
     
to represent the taxpayer.   
     
     
 Certified public accountant    
  (b) A certified public accountant who is qualified to practice in any state, possession, territory,   
     
commonwealth, or the District of Columbia and who is not currently under suspension or   
     
disbarment from practice before the Service. He or she must file a written declaration with the   
     
Service showing current qualification as a certified public accountant and current authorization to   
     
represent the taxpayer.   
     
     
 Enrolled agent    
  (c) An enrolled agent is a person, other than an attorney or certified public accountant that is   
     
currently enrolled to practice before the Service and is not currently under suspension or disbarment   
     
from practice before the Service, including a person enrolled to practice only for employee plans   
     
matters. He or she must file a written declaration with the Service showing current enrollment and   
     
authorization to represent the taxpayer. Either the enrollment number or the expiration date of the   
     
enrollment card must be included in the declaration. For the rules on who may practice before the   
     
Service, see Treasury Department Circular No. 230.   
     
     
 Enrolled actuary    
  (d) An enrolled actuary is a person enrolled as an actuary by the Joint Board for the Enrollment   
     
of Actuaries pursuant to 29 U.S.C. 1242 and qualified to practice in any state, possession,   
     
territory, commonwealth, or the District of Columbia and who is not currently under suspension   
     
or disbarment from practice before the Service. He or she must file a written declaration with the   
     
Service showing current qualification as an enrolled actuary and current authorization to represent   
     
the taxpayer. Practice as an enrolled actuary is limited to representation with respect to issues   
     
involving the following statutory provisions:§§ 401, 403(a), 404, 412, 413, 414, 419, 419A, 420,   
     
4971, 4972, 4976, 4980, 6057, 6058, 6059, 6652(d), 6652(e), 6692, 7805(b), former§ 405, and   
     
29 U.S.C. 1083.   
     
     
 Enrolled retirement plan    
  (e) An enrolled retirement plan agent (ERPA) is an individual who is authorized to practice   
 agent    
before the Service under the ERPA program. The ERPA program is established under Treasury   
     
Department Circular No. 230 and is administered by the Office of Professional Responsibility.   
     
     
     
  Practice as an ERPA is limited to representation with respect to issues involving the Employee   
     
Plans determination letter program, EPCRS, and the pre-approved programs. In addition, ERPAs   
     
are generally permitted to represent taxpayers with respect to Form 5300 series and Form 5500   
     
filings, but not with respect to actuarial forms or schedules. For additional information on ERPAs,   
     
see§ 10.4, 10.5, and 10.6 of Treasury Department Circular No. 230.   
     
     
 A person with a "Letter of    
  (f) Any other person, including a foreign representative, who has received a "Letter of   
 Authorization"    
Authorization" from the Director, Office of Professional Responsibility under section 10.7(d)   
     
of Treasury Department Circular No. 230. A person may make a written request for a "Letter   
     
of Authorization" to: Office of Director, Office of Professional Responsibility, Internal Revenue   
     
Service, 1111 Constitution Avenue, N.W., Washington, DC 20224. Section 10.7(d) of Treasury   
     
Department Circular No. 230 authorizes the Commissioner of Internal Revenue to allow an   
     
individual who is not otherwise eligible to practice before the Service to represent another person   
     
in a particular matter. For additional information, see section 6.02(12) of this revenue procedure.   
     
     
 Employee, general    
  (g) The above requirements do not apply to a regular full-time employee representing his   
 partner, bona fide officer,    
or her employer; to a general partner representing his or her partnership; to a bona fide officer   
 administrator, trustee, etc.    
representing his or her corporation, association, or organized group; to a trustee, receiver,   
     
guardian, personal representative, administrator, or executor representing a trust, receivership,   
     
guardianship, or estate; or to an individual representing his or her immediate family. A preparer   
     
of a return (other than a person referred to in paragraph (a), (b), (c), (d), or (e) of this section   
     
6.02(11)) who is not a full-time employee, a general partner, a bona fide  officer, an administrator,   
     
a trustee, etc., or an individual representing his or her immediate family may not represent a   
     
taxpayer in connection with a letter ruling, determination letter, or technical advice request. See   
     
section 10.7(c) of Treasury Department Circular No. 230.   
     
     
 Foreign representative    
  (h) A foreign representative (other than a person referred to in paragraph (a), (b), (c), (d), or (e)   
     
of this section 6.02(11)) is not authorized to practice before the Service and, therefore, may not   
     
represent a taxpayer in a request for a letter ruling or a determination letter. In this situation, the   
     
nonresident alien or foreign entity must submit the request for a letter ruling or a determination   
     
letter on the individual's or entity's own behalf or through a person referred to in paragraph (a),   
     
(b), (c), (d), or (e)of this section 6.02(11).   
     
     
 Power of attorney    
   (12) Power of attorney and declaration of representative.  Any authorized representative,   
 and declaration of    
whether or not enrolled to practice, must also comply with the conference and practice requirements   
 representative    
of the Statement of Procedural Rules (26 C.F.R.§ 601.501-601.509), which provide the rules for   
     
representing a taxpayer before the Service. An unenrolled preparer must file a Form 8821, Tax   
     
Information Authorization, for certain limited employee plans matters.   
     
     
     
  Form 2848, Power of Attorney and Declaration of Representative, must be used to provide the   
     
representative's authorization (Part I of Form 2848, Power of Attorney) and the representative's   
     
qualification (Part II of Form 2848, Declaration of Representative). The name of the person   
     
signing Part I of Form 2848 should also be typed or printed on this form. A stamped signature is   
     
not permitted. An original, a copy, or a fax of the power of attorney is acceptable so long as its   
     
authenticity is not reasonably disputed. For additional information regarding the Form 2848, see   
     
section 6.03(2)of this revenue procedure.   
     
     
 Compliance with Treasury    
   (13) Compliance with Treasury Department Circular No. 230. The taxpayer's authorized   
 Department Circular No.    
representative, whether or not enrolled, must comply with Treasury Department Circular No. 230,   
 230    
which provides the rules for practice before the Service. In those situations in which Employee   
     
Plans Rulings and Agreements believes that the taxpayer's representative is not in compliance   
     
with Treasury Department Circular No. 230, Employee Plans Rulings and Agreements will bring   
     
the matter to the attention of the Director, Office of Professional Responsibility.   
     
     
 Penalties of perjury    
   (14) Penalties of perjury statement.    
 statement    
     
     
   (a) Format of  penalties of perjury statement.  A request for a letter ruling or determination   
     
letter and any change in the request submitted at a later time must be accompanied by the following   
     
declaration: "Under penalties of perjury, I declare that I have examined this request, or    
     
 this modification to the request, including accompanying documents, and, to the best of my    
     
 knowledge and belief, the request or the modification contains all the relevant facts relating    
     
 to the request, and such facts are true, correct, and complete."   See section 27.06 of this   
     
revenue procedure for the penalties of perjury statement applicable for submissions of additional   
     
information.   
     
     
     
   (b) Signature by taxpayer.  The declaration must be signed and dated by the taxpayer, not the   
     
taxpayer's representative. Neither a stamped signature nor a faxed signature is permitted.   
     
     
     
  The person who signs for a corporate taxpayer must be an officer of the corporate taxpayer who   
     
has personal knowledge of the facts, and whose duties are not limited to obtaining a letter ruling or   
     
determination letter from the Service. If the corporate taxpayer is a member of an affiliated group   
     
filing consolidated returns, a penalties of perjury statement must also be signed and submitted by   
     
an officer of the common parent of the group.   
     
     
     
  The person signing for a trust, a state law partnership, or a limited liability company must be,   
     
respectively, a trustee, general partner, or member-manager who has personal knowledge of the   
     
facts.   
     
     
 Applicable user fee    
   (15) Applicable user fee.  Section 7 528 requires taxpayers to pay user fees for requests for letter   
     
rulings, opinion letters, advisory letters, determination letters, and similar requests. Appendix A   
     
to this revenue procedure contains the schedule of user fees for each type of request under the   
     
jurisdiction of Employee Plans Rulings and Agreements. Section 30 of this revenue procedure   
     
provides guidance for applying the user fee requirements. If two or more taxpayers are parties   
     
to a transaction and each requests a letter ruling, each taxpayer must satisfy the rules herein and   
     
additional user fees may apply. See section 30.04 of this revenue procedure for exemptions from   
     
the user fee requirements.   
     
     
 Number of copies of request    
   (16) Number of copies of request to be submitted.  Generally, a taxpayer needs to submit only   
 to be submitted    
one copy of the request for a letter ruling or determination letter. If, however, more than one issue   
     
is presented in a letter ruling request, the taxpayer is encouraged to submit additional copies of   
     
the request.   
     
     
    Further, two copies of the request for a letter ruling are required if-   
     
     
     
  (a) the taxpayer is requesting separate letter rulings on different issues as described in section   
     
6.03(1) of this revenue procedure;   
     
     
     
  (b) the taxpayer is requesting deletions other than names, addresses, and identifying numbers,   
     
as described in section 6.02(9) of this revenue procedure ( one copy is the request for the letter   
     
ruling and the second copy is the deleted version of such request); or   
     
     
     
  (c) the taxpayer is requesting a closing agreement (as defined in section 3.03 of this revenue   
     
procedure) on the issue presented.   
     
     
 Sample of a letter ruling    
   (17) Sample format for a letter ruling request. To assist a taxpayer or the taxpayer's   
 request    
representative in preparing a letter ruling request, a sample format for a letter ruling request is   
     
provided in Appendix D. This format is not required to be used by the taxpayer or the taxpayer's   
     
representative. If the letter ruling request is not identical or similar to the format in Appendix D,   
     
the different format will neither defer consideration of the letter ruling request nor be cause for   
     
returning the request to the taxpayer or taxpayer's representative.   
     
     
 Checklist    
   (18) Checklist for letter ruling requests.  Employee Plans Rulings and Agreements will be   
     
able to respond more quickly to a taxpayer's letter ruling request if it is carefully prepared and   
     
complete. The checklist in Appendix E of this revenue procedure is designed to assist taxpayers in   
     
preparing a request by reminding them of the essential information and documents to be furnished   
     
with the request. The checklist in Appendix E must be completed to the extent required by the   
     
instructions in the checklist, signed and dated by the taxpayer or the taxpayer's representative, and   
     
placed on top of the letter ruling request. If the checklist in Appendix E is not received, Employee   
     
Plans Rulings and Agreements will ask the taxpayer or the taxpayer's representative to submit the   
     
checklist, which may delay action on the letter ruling request. A photocopy of this checklist may   
     
be used.   
     
     
 Additional information.03   
 required in certain    
     
 circumstances    
     
     
     
 Multiple issues    
   (1) To request a separate letter ruling for multiple issues in a single situation.  If more than   
     
one issue is presented in a request for a letter ruling, Employee Plans Rulings and Agreements   
     
generally will issue a single letter ruling covering all the issues. However, if the taxpayer requests   
     
a separate letter ruling on any of the issues (because, for example, one letter ruling is needed   
     
sooner than another), Employee Plans Rulings and Agreements usually will comply with the   
     
request unless it is not feasible or not in the best interests of the Service to do so. A taxpayer who   
     
wants a separate letter ruling on multiple issues should make this clear in the request and submit   
     
two copies of the request. Additional checklists are solely for the specific issues designated.   
     
     
     
  In issuing each letter ruling, Employee Plans Rulings and Agreements will state that it has   
     
issued a separate letter ruling or that requests for other letter rulings are pending.   
     
     
 Power of attorney    
   (2) Recipient of original letter ruling or determination letter.  Employee Plans Rulings and   
     
Agreements will send the original of the letter ruling or determination letter to the taxpayer and a   
     
copy of the letter ruling or determination letter to the taxpayer's representative. The letter ruling or   
     
determination letter is addressed to the taxpayer. A Form 2848, Power of Attorney and Declaration   
     
of Representative, must be used to provide the representative's authorization except in certain   
     
employee plans matters. See section 6.02(12) of this revenue procedure.   
     
     
     
   To have a copy sent to taxpayer's representative.  A copy of the letter ruling or determination   
     
letter will be sent to any representative with a check in the box in the name and address block on   
     
Form 2848 to indicate the representative is to receive notices and communications. Copies of the   
     
letter ruling or determination letter, however, will be sent to no more than two representatives.   
     
     
 Expedited handling    
   (3) To request expedited handling. Employee Plans Rulings and Agreements ordinarily   
     
processes requests for letter rulings and determination letters in the order of the date received.   
     
Determination letter requests are not eligible for expedited handling. Expedited handling with   
     
respect to a letter ruling request means that the request is processed ahead of the regular order.   
     
Expedited handling is granted only in rare and unusual cases, both out of fairness to other   
     
taxpayers and because Employee Plans Rulings and Agreements seeks to process all requests as   
     
expeditiously as possible and to give appropriate deference to normal business exigencies in all   
     
cases not involving expedited handling.   
     
     
     
  A taxpayer who has a compelling need to have a letter ruling request processed ahead of the   
     
regular order may request expedited handling. This request must explain in detail the need for   
     
expedited handling. The request must be made in writing, preferably in a separate letter with, or   
     
soon after filing, the request for the letter ruling. If the request is not made in a separate letter,   
     
then the letter in which the letter ruling request is made should state, at the top of the first page:   
     
 "Expedited Handling Is Requested. See page ___ of this letter."    
     
     
     
  A request for expedited handling will not be forwarded to the appropriate group for action until   
     
the check or money order for the user fee in the correct amount is received.   
     
     
     
  Whether the request will be granted is within the discretion of Employee Plans Rulings and   
     
Agreements. Employee Plans Rulings and Agreements may grant a request if a factor outside a   
     
taxpayer's control creates a real business need to obtain a letter ruling before a certain time in   
     
order to avoid serious business consequences. Examples include situations in which a court or   
     
governmental agency has imposed a specific deadline for the completion of a transaction, or a   
     
transaction must be completed expeditiously to avoid an imminent business emergency (such as   
     
the hostile takeover of a corporate taxpayer), provided that the taxpayer can demonstrate that the   
     
deadline or business emergency, and the need for expedited handling, resulted from circumstances   
     
that could not reasonably have been anticipated or controlled by the taxpayer. To qualify for   
     
expedited handling in such situations, the taxpayer must also demonstrate that the taxpayer   
     
submitted the request as promptly as possible after becoming aware of the deadline or emergency.   
     
The extent to which the letter ruling request complies with all of the applicable requirements of   
     
this revenue procedure, and fully and clearly presents the issues, is a factor in determining whether   
     
expedited treatment will be granted. If Employee Plans Rulings and Agreements agrees to process   
     
a request out of order, it cannot give assurance that any letter ruling will be processed by the time   
     
requested. The scheduling of a closing date for a transaction or a meeting of the board of directors   
     
or shareholders of a corporation, without regard for the time it may take to obtain a letter ruling,   
     
will not be considered a sufficient reason to process a request ahead of its regular order. Also, the   
     
possible effect of fluctuation in the market price of stocks on a transaction will not be considered   
     
a sufficient reason to process a request out of order.   
     
     
     
  Because most requests for letter rulings cannot be processed ahead of their regular order,   
     
Employee Plans Rulings and Agreements urges all taxpayers to submit their requests well in   
     
advance of the contemplated transaction. In addition, in order to facilitate prompt action on letter   
     
ruling requests, taxpayers are encouraged to ensure that their initial submissions comply with all   
     
of the requirements of this revenue procedure (including the requirements of other applicable   
     
guidelines set forth in sections 1.03 and 26.02 of this revenue procedure), and to provide promptly   
     
any additional information requested by Employee Plans Rulings and Agreements.   
     
     
 Facsimile transmission (fax)    
  ( 4) To receive a letter ruling by facsimile transmission (fax).  A letter ruling ordinarily is   
     
not sent by fax. However, if the taxpayer requests, a copy of a letter ruling may be faxed to the   
     
taxpayer or the taxpayer's authorized representative. A letter ruling, however, is not issued until   
     
the ruling is mailed. See§ 301.6110-2(h).   
     
     
     
  A request to fax a copy of the letter ruling to the taxpayer or the taxpayer's authorized   
     
representative must be made in writing, either as part of the original letter ruling request or prior   
     
to the approval of the letter ruling. The request must contain the fax number of the taxpayer or the   
     
taxpayer's authorized representative to whom the letter ruling is to be faxed.   
     
     
     
  Employee Plans Rulings and Agreements will take certain precautions to protect confidential   
     
information. For example, Employee Plans Rulings and Agreements will use a cover sheet that   
     
identifies the intended recipient of the fax and the number of pages transmitted. The cover sheet,   
     
if possible, will not identify the specific taxpayer by name, and it will be the first page covering   
     
the letter ruling being faxed.   
     
     
 Requesting a conference    
   (5) To request a conference.  A taxpayer who wants to have a conference on the issues involved   
     
in a request for a letter ruling should indicate this in writing when, or soon after, filing the request.   
     
     
 Address to send the request.04   
     
     
     
  The addresses for sending requests are provided in section 31 of this revenue procedure.   
     
     
 Pending letter ruling.05   
 requests    
     
     
         (1) Circumstances under which the taxpayer must notify Employee Plans Rulings and    
     
 Agreements.    The taxpayer must notify Employee Plans Rulings and Agreements if, after the letter   
     
ruling request is filed but before a letter ruling is issued, the taxpayer knows that--   
     
     
     
  (a) an examination of the issue or the identical issue on an earlier year's return has been started   
     
by an Examinations office of the Service;   
     
     
     
  (b) the issue is being considered by the PBGC or the DOL; or   
     
     
     
  (c) legislation that may affect the transaction has been introduced (see section 6.02(8) of this   
     
revenue procedure).   
     
     
     
   (2) Taxpayer must notify Employee Plans Rulings and Agreements if return is filed and    
     
 must attach request to return.   If the taxpayer files a return before a letter ruling is received   
     
from Employee Plans Rulings and Agreements concerning the issue, the taxpayer must notify   
     
Employee Plans Rulings and Agreements that the return has been filed. The taxpayer must also   
     
attach a copy of the letter ruling request to the return to alert the Employee Plans Examinations   
     
office and thereby avoid premature Employee Plans Examinations office action on the issue.   
     
 When to attach letter ruling.06 If, before filing a return, a taxpayer receives a letter ruling about any transaction that is   
 to return    
relevant to the return, the taxpayer must attach a copy of the letter ruling to the return when it is   
     
filed.   
     
     
 How to check on status of.07 The taxpayer or the taxpayer's authorized representative may obtain information regarding   
 request    
the status of a request by calling the person whose name and telephone number are shown on the   
     
acknowledgement of receipt of the request.   
     
     
 SECTION 7. WHAT    
     
 ACTIONS ARE TAKEN    
     
 IF A REQUEST IS    
     
 WITHDRAWN OR    
     
 EMPLOYEE PLANS    
     
 RULINGS AND    
     
 AGREEMENTS    
     
 DECLINES TO ISSUE    
     
 A LETTER RULING    
     
 OR DETERMINATION    
     
 LETTER?    
     
     
     
 In general.01 A taxpayer may withdraw a request for a letter ruling or determination letter at any   
     
time before the letter ruling or determination letter is signed by Employee Plans Rulings and   
     
Agreements. Correspondence and exhibits related to a request that is withdrawn or related to   
     
a letter ruling request or determination letter request for which Employee Plans Rulings and   
     
Agreements declines to issue a letter ruling or determination letter will not be returned to the   
     
taxpayer. See section 6.02(2) of this revenue procedure.   
     
     
     
  The processing of a request for a letter ruling or determination letter will not be suspended in   
     
Employee Plans Rulings and Agreements at the request of a taxpayer.   
     
     
 Notification of appropriate.02 If a taxpayer withdraws a request for a letter ruling, or if Employee Plans Rulings and   
 Service official    
Agreements declines to issue a letter ruling, Employee Plans Rulings and Agreements will notify   
     
the appropriate Service official in the operating division that has examination jurisdiction of the   
     
taxpayer's tax return. Employee Plans Rulings and Agreements also may give the Service official   
     
its views on the issues in the request to consider in any later examination of the return. See section   
     
10.15 of this revenue procedure regarding the withdrawal of a determination letter application.   
     
     
 Refunds of user fees.03 The user fee will not be returned for a letter ruling or determination letter request that is   
     
withdrawn. If Employee Plans Rulings and Agreements declines to issue a letter ruling on all of   
     
the issues in the request or declines to issue a determination letter, the user fee will be returned. If   
     
Employee Plans Rulings and Agreements, however, issues a letter ruling on some, but not all, of   
     
the issues, the user fee will not be returned.   
     
     
 PART II. PROCEDURES FOR DETERMINATION LETTER REQUESTS    
     
     
 Part IIA. REQUESTING DETERMINATION LETTERS    
     
     
 SECTION 8. IN    
     
 WHAT AREAS ARE    
     
 DETERMINATION    
     
 LETTERS ISSUED?    
     
     
 Circumstances under which.01 Employee Plans Rulings and Agreements issues determination letters in response to   
 determination letters are    
taxpayers' written requests on completed transactions on matters within its jurisdiction.   
 issued    
     
     
  Employee Plans Rulings and Agreements does not issue determination letters on the tax   
     
consequences of proposed transactions, except on the qualified status of employee plans under§§ 401, 403(a), 409, and 4975(e)(7), and the exempt status of any related trust under§ 501.   
     
     
     
  Neither Employee Plans Rulings and Agreements nor any other office currently issues   
     
determination letters on plans under§ 403(b ). However, for information regarding the procedures   
     
for obtaining opinion and advisory letters for prototype plans and VS plans under§ 403(b) with   
     
respect to an application submitted for the first six-year remedial amendment cycle (before July   
     
1, 2021), see Rev. Proc. 2013-22. The procedures for obtaining an opinion letter with respect   
     
to a§ 403(6) pre-approved plan's second six-year remedial amendment cycle (and subsequent   
     
cycles) are set forth in Rev. Proc. 2021-37. Future guidance may provide procedures for obtaining   
     
determination letters for individually designed§ 403(b) plans.   
     
     
 Types of requests.02 Determination letters may be requested on completed and proposed transactions as set forth   
     
in the table below:   
     
     
     
 TYPE OF REQUEST    
 FORMS    
 REV. PROC. SECTION    
       
 1.    
 Initial Qualification    
     
     
     
     
a.   
Individually-designed plans (including collectively   
     
     
     
     
bargained plans)   
5300   
11   
     
     
     
     
     
     
b.   
Pre-approved plans   
5300, 5307   
12   
     
     
c.   
Employee Stock Ownership Plans ("ESOPs")   
5300, 5309   
11   
     
     
d.   
Multiple employer plans (§ 413(c) only)   
5300   
14   
     
     
e.   
Group trusts   
5316   
16   
     
     
f.   
Section 414(x) combined plans   
5300   
11   
     
 2.    
 Termination    
     
     
     
     
a.   
In general   
5310, 6088   
6, 15   
     
     
b.   
Multiemployer plan covered by PBGC insurance   
5300, 6088, Cover letter   
15   
     
Note: Form 5310-A, Notice of Plan Merger, Consolidation,   
     
     
Spinoff or Transfer of Plan Assets or Liabilities - Notice of   
     
     
Qualified Separate Lines of Business, generally must be filed not   
     
     
less than 30 days before the merger, consolidation or transfer of   
     
     
assets and liabilities. The filing of Form 5310-A will not result in   
     
     
the issuance of a determination letter.   
     
     
     
 3.    
 Certain Merged Plans Eligible to be Submitted under    
     
     
     
 Rev. Proc.io19-20      
5300   
10.06(2), 11   
     
       
     
     
 4.    
 Standardized and Nonstandardized Pre-approved Plans    
     
     
     
 (applicable to determination letter requests submitted    
     
     
     
 pursuant to Rev. Proc. 2017-41, with respect to the third    
     
     
     
 six-year remedial amendment cycle (and subsequent    
     
     
     
 cycles))    
     
     
     
     
a.   
Adoption of a nonstandardized plan that is not a mul-   
     
     
     
     
tiple employer plan, if the adopting employer has not   
     
     
     
     
made extensive modifications to the language of the   
5307   
12, 13   
     
     
pre-approved plan   
     
     
     
     
     
     
     
     
b.   
Adoption of a nonstandardized plan, if the adopting   
     
     
     
     
employer has made extensive modifications   
5300   
12   
     
     
 TYPE OF REQUEST    
 FORMS    
 REV. PROC. SECTION    
       
     
c.   
Adoption of a standardized plan that is not a multiple   
     
     
     
     
employer plan, if the employer requests a determination   
     
     
     
     
solely on overriding plan language added to satisfy   
5307   
12§ 415 or 416   
     
     
     
     
     
     
     
     
d.   
Adoption of a standardized plan, if the adopting em-   
     
     
     
     
ployer has made any modifications other than overrid-   
5300   
12   
     
     
ing plan language added to satisfy§ 415 or 416   
     
     
     
     
e.   
Adoption by the controlling member of a multiple   
     
     
     
     
employer plan, if the controlling member has made any   
5300   
12   
     
     
modifications   
     
     
     
     
f.   
Adoption of a standardized or nonstandardized pension   
     
     
     
     
plan, including a multiple employer plan, if the adopt-   
     
     
     
     
ing employer ( or, in the case of a multiple employer   
     
     
     
     
plan, the controlling member) requests a determina-   
5300   
12   
     
     
tion that the plan's normal retirement age satisfies the   
     
     
     
     
requirements of the regulations (final or proposed, as   
     
     
     
     
applicable)under§ 1.401(a)-1(b)(2))   
     
     
     
 5.    
 Special Types of Requests    
     
     
     
     
a.   
Leased employees (§ 414(n))   
5300, Cover letter   
17   
     
     
b.   
Partial termination   
5300, Cover letter   
9.09   
     
     
c.   
Section 401(h) determination letters   
5300, Cover letter   
18   
     
     
d.   
Section 420 determination letters including other mat-   
     
     
     
     
ters under§ 401(a)   
5300, Cover letter, Checklist   
18   
     
     
     
     
     
     
e.   
Section 420 determination letters excluding other mat-   
     
     
     
     
ters under§ 40l(a)   
5300, Cover letter, Checklist   
18   
     
 Areas in which.03 Determination letters issued in accordance with this revenue procedure do not include   
 determination letters will.    
determinations involving the following:   
 not be issued    
     
     
  (1) Issues involving§§ 72, 79, 105, 125, 127, 129, 402, 403 (other than 403(a)), 404, 409(l),   
     
409(n), 412, 414(b), 414(c), 414(h)(2), 414(m), 415(m), 457,511 through 515, and 4975 (other   
     
than 4975(e)(7));   
     
     
     
  (2) Plans or plan amendments for which automatic reliance is granted pursuant to section 19 of   
     
Rev. Proc. 2015-36, or section 7 of Rev. Proc. 2017-41;   
     
     
     
  (3) Plan amendments described below (these amendments will, to the extent provided, be   
     
deemed not to alter the qualified status of a plan under§ 401(a)):   
     
     
     
  (a) An amendment solely to permit a trust forming part of a plan to participate in a pooled fund   
     
arrangement described in Rev. Rul. 81-100, 1981-1CB 326, as clarified and modified by Rev. Rul.   
     
2004-67, 2004-2CB 28; Rev. Rul. 2011-1, 2011-2 IRB 251; Notice 2012-6, 2012-3 IRB 293; and   
     
Rev. Rul. 2014-24, 2014-37 IRB 529;   
     
     
     
  (b) An amendment that merely adjusts the maximum limitations under§ 415 to reflect annual   
     
cost-of-living increases under§ 415(d), other than an amendment that adds an automatic cost-of-   
     
living adjustment provision to the plan;   
     
     
  (c) An amendment solely to include language pursuant to section 403(c)(2) of Title I of the   
     
Employee Retirement Income Security Act of 1974 (ERISA) concerning the reversion of employer   
     
contributions made as a result of mistake of fact; and   
     
     
     
  (4) Determination letter requests with respect to plans that combine an ESOP (as defined in§ 4975(e)(7)) with retiree medical benefit features described in§ 401(h) (sometimes referred to   
     
as an HSOP):   
     
     
     
  (a) In general, determination letters will not be issued with respect to plans that combine an   
     
ESOP with another ESOP containing 401(h) features with respect to:   
     
     
     
  (i) whether the requirements of§ 4975(e)(7) are satisfied;   
     
     
     
  (ii) whether the requirements of§ 401(h) are satisfied; or   
     
     
     
  (iii) whether the combination of an ESOP with an ESOP that contains 401(h) features in a plan   
     
adversely affects its qualification under§ 401(a).   
     
     
     
  (b) However, an arrangement will not be considered to be covered by this section 8.03(4) if,   
     
under the provisions of the plan, the following conditions are satisfied:   
     
     
     
  (i) No individual accounts are maintained in the§ 401(h) account (except as required by§ 401(h)(6));   
     
     
     
  (ii) No employer securities are held in the§ 401(h) account;   
     
     
     
  (iii) The§ 401(h) account does not contain the proceeds (directly or otherwise) of an exempt   
     
loan as defined in§ 54.4975-7(b)(1)(iii) of the Pension Excise Tax Regulations; and   
     
     
     
  (iv) The amount of actual contributions to provide§ 401(h) benefits (when added to actual   
     
contributions for life insurance protection under the plan) does not exceed 25 percent of the sum   
     
of (1) the amount of cash contributions actually allocated to participants' accounts in the plan, and   
     
(2) the amount of cash contributions used to repay principal with respect to the exempt loan, both   
     
determined on an aggregate basis since the inception of the§ 401(h) arrangement; and   
     
     
     
  (5) Any issue, if the same issue involving the same taxpayer or a related taxpayer is pending in   
     
a case in litigation or before the Independent Office of Appeals.   
     
     
 Determination letter.04 The Service will accept applications for determination letters for plans seeking initial   
 applications    
qualification and terminating plans any time during the year. See section 12 of Rev. Proc. 2016-37.   
     
In addition, the Service will accept applications for determination letters for certain individually   
     
designed merged plans, provided the conditions described in Rev. Proc.2019-20 are met.   
     
     
 Review of determination.05 Determination letters issued under this revenue procedure generally are not reviewed by   
 letters    
any other office of the Service before they are issued. If a taxpayer believes that the conclusion   
     
reached in a determination letter is in error, the taxpayer may ask Employee Plans Rulings and   
     
Agreements to reconsider the matter or to request technical advice from the Office of Associate   
     
Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes) as described   
     
in Rev. Proc. 2022-2, this Bulletin.   
     
     
 SECTION 9. WHAT IS    
     
 THE GENERAL SCOPE    
     
 OF A DETERMINATION    
     
 LETTER?    
     
     
     
 Scope of this section.01 This section delineates, generally, the scope of a determination letter issued by Employee   
     
Plans Rulings and Agreements. This section also identifies certain qualification requirements   
     
that are not considered by Employee Plans Rulings and Agreements in its review of a plan and   
     
with respect to which determination letters do not provide reliance. This section applies to all   
     
determination letters, other than letters relating to the qualified status of group trusts, and certain   
     
letters relating solely to the requirements of§ 420 (regarding the transfer of assets in a defined   
     
benefit plan to a health benefit account described in§ 401(h)). For additional information pertaining   
     
to the scope of reliance on a determination letter, see section 23 of this revenue procedure.   
     
     
 Scope of determination.02 In general, employee plans are reviewed by Employee Plans Rulings and Agreements   
 letters    
for compliance with the form requirements (that is, those plan provisions that are required as a   
     
condition of qualification under§ 401(a)). For terminating plans, the requirements are those that   
     
apply as of the date of termination. See Rev. Proc. 2016-37 for further details on the scope of   
     
Employee Plans Rulings and Agreements' review of determination letter applications.   
     
     
 Design-based safe harbor.03 Generally, a plan will not be reviewed for, and a determination letter may not be relied   
     
on with respect to, whether a plan satisfies the nondiscrimination requirements of§ 401(a)(4),   
     
the minimum participation requirements of§ 401(a)(26), or the minimum coverage requirements   
     
of§ 410(b). However, if the applicant elects, and the plan document provides a definition of   
     
compensation that satisfies§ l.414(s)-1(c), a plan will be reviewed for, and a determination letter   
     
may be relied on with respect to, whether the te1ms of the plan satisfy one of the design-based   
     
safe harbors in§ 1.401(a)(4)-2(b) (relating to nondiscrimination in amount of contributions) or   
     
1.401(a)(4)-3(b) (relating to nondiscrimination in amount of benefits). A defined contribution plan   
     
will also be reviewed for, and a determination letter may be relied on with respect to, whether a   
     
plan's terms satisfy the applicable requirements of§§ 401(k) and 401(m).   
     
     
 Governmental plans under.04 A plan will not be reviewed for, and a determination letter does not constitute a ruling or§ 414(d)    
determination as to, whether the plan is a governmental plan within the meaning of§ 414(d).   
     
If a determination letter applicant represents on the application that the plan is a governmental   
     
plan within the meaning of§ 414(d), the determination letter issued for the plan is predicated on   
     
that representation, and qualification is conditioned on the plan constituting a governmental plan   
     
within the meaning of§ 414(d).   
     
     
 Church plans under.05 A plan will not be reviewed for, and a determination letter does not constitute a ruling§ 414(e)    
or determination as to, whether the plan is a church plan within the meaning of§ 414(e). If   
     
a determination letter applicant represents on the application that the plan is a church plan   
     
within the meaning of§ 414(e), the determination letter issued for the plan is predicated on that   
     
representation, and qualification is conditioned on the plan constituting a church plan within the   
     
meaning of§ 414(e).   
     
     
 Tax treatment of certain.06 A plan will not be reviewed for, and a determination letter does not constitute a ruling or   
 contributions under    
determination as to, whether contributions to the plan satisfy§ 414(h). A determination letter does§ 414(h)    
not express an opinion on whether contributions made to a plan treated as a governmental plan   
     
defined in§ 414(d) constitute employer contributions under§ 414(h)(2).   
     
 Other limits on scope of.07 A favorable determination letter does not provide reliance for purposes of§§ 404, 412,   
 determination letter    
430, 431, and 432 with respect to whether an interest rate (or any other actuarial assumption)   
     
is reasonable. A favorable determination letter does not constitute a determination with respect   
     
to whether any requirements of§ 414(r), relating to whether an employer is operating qualified   
     
separate lines of business, are satisfied.   
     
     
 Leased employees.08 An applicant that is otherwise eligible to submit an application for a determination letter   
     
may submit a cover letter requesting a determination as to whether leased employees are deemed   
     
employees of the employer under the meaning of§ 414(n), with the additional information set forth   
     
in section 17 of this revenue procedure, including the Form 5300, Application for Determination   
     
for Employee Benefit Plan.   
     
     
 Partial terminations.09 An applicant that seeks a determination as to whether a partial termination has occurred   
     
must file a determination letter application electing such a determination using Form 5300. The   
     
applicant may file for a determination as to whether a partial termination has occurred, whether   
     
or not the plan is otherwise eligible to be submitted for a determination letter pursuant to section   
     
11.01 or 12.03(3)(b) of this revenue procedure with respect to the third remedial amendment cycle   
     
(and subsequent cycles), as long as the scope of the determination letter issued with respect to   
     
the plan is limited solely to the request regarding whether a partial termination has occurred. In   
     
addition, an adopting employer of a pre-approved plan (or, if the plan is a multiple employer plan,   
     
the controlling member) may request a determination limited to whether a partial termination has   
     
occurred. Applicants may not also request a determination letter with respect to the entire plan,   
     
unless the plan is otherwise eligible to be submitted for a determination letter.   
     
     
 Publication 794, Favorable.10 Publication 794, Favorable Determination Letter, contains other information regarding the   
 Determination Letter    
scope of a determination letter, including the requirement that all information submitted with the   
     
application be retained as a condition of reliance. In addition, the specific terms of each letter may   
     
further define its scope and the extent to which it maybe relied upon. Publication 794 can also be   
     
found at https://www.irs.gov/forms-instructions.   
     
     
 SECTION 10. WHAT    
     
 IS THE GENERAL    
     
 PROCEDURE FOR    
     
 REQUESTING    
     
 DETERMINATION    
     
 LETTERS?    
     
     
     
 Scope.01 Section 6 of this revenue procedure and this section 10 set forth procedures that are generally   
     
applicable to all determination letter requests. Additional procedures for specific types of requests   
     
are set forth in sections11 through 18 of this revenue procedure.   
     
     
 Complete information.02 An applicant requesting a determination letter must file the material required by this   
 required    
revenue procedure with the Employee Plans Rulings and Agreements Determinations Office (EP   
     
Determinations) at the address provided in section 31 of this revenue procedure. The filing of   
     
the application, when accompanied by all information and documents required by this revenue   
     
procedure, will generally serve to provide EP Determinations with the information required to   
     
make the requested determination. However, in making the determination, EP Determinations   
     
may require the submission of additional information. If an application is determined by EP   
     
Determinations to be procedurally or technically deficient, EP Determinations may decline to   
     
process the application and an applicant may be required to resubmit the entire application and   
     
pay a new user fee in order to request a determination letter. See section 10.11 of this revenue   
     
procedure for additional information. Information submitted to EP Determinations in connection   
     
with an application for determination may be subject to public inspection to the extent provided   
     
by§ 6104. The applicant must include EPCRS documentation for any closing agreement or   
     
compliance statement, if applicable. This includes applicable attachments or model schedules and   
     
copies of corrective amendments.   
     
     
 Complete copy of plan and.03 In addition to a copy of the plan and other required material under this revenue procedure   
 applicable amendments    
to be included with a determination letter application, the determination letter application must   
 required    
also include a copy of all signed and dated plan amendments (including interim amendments, if   
     
applicable) adopted or effective subsequent to the most recent determination letter issued with   
     
respect to the plan (other than amendments adopted on behalf of the employer that adopted a   
     
pre-approved plan by the practitioner that sponsors the employer's pre-approved plan) even if   
     
these amendments are dated earlier than a previous determination letter issued with respect to   
     
the plan. See section 11.04 of this revenue procedure for information on when plan restatements   
     
must be included in the application. The application must also include the completed Procedural   
     
Requirements Checklist that is set forth in the Form 5300 series, as applicable.   
     
     
 Separate application for.04 A separate application is required for each single plan within the meaning of§ 414(l). This   
 each single§ 414(l) plan    
requirement does not pertain to applications regarding the qualified status of group trusts.   
     
     
 Prior letters.05 If the plan (other than a plan submitted for initial determination) has received a favorable   
     
determination letter in the past, the application must include a copy of the latest determination   
     
letter. If a prior determination letter is not available, an explanation must be included with the   
     
application, and the applicant must include a copy of the prior plan or adoption agreement, and   
     
the opinion or advisory letter, if applicable. The application also must include all amendments   
     
necessary to verify that the plan was amended timely.   
     
     
 Plans involving mergers.06   
     
     
     
  (1) If the submitted plan is the result of a merger of two or more plans, the applicant must   
     
include a copy of the prior determination letter for each of the plans that were combined to result   
     
in the merged plan. The applicant must include a copy of the prior plan document or, if applicable,   
     
the adoption agreement, and the opinion or advisory letter for each of the plans. The applicant also   
     
must include all amendments necessary to verify that each plan was amended timely. Additionally,   
     
for each plan involved in a merger that has a prior determination letter the applicant should only   
     
include all signed and dated plan amendments (including interim amendments, if applicable)   
     
adopted or effective subsequent to the most recent determination letter issued with respect to the   
     
plan. See Section 11.03of this revenue procedure for additional documents to be submitted.   
     
     
     
  (2) Rev. Proc. 2019-20 describes special circumstances under which a determination letter may   
     
be submitted with respect to an individually designed plan on an ongoing basis, when that plan   
     
results from a merger of two or more plans maintained by previously unrelated entities, occurring   
     
in connection with a corporate merger, acquisition or other similar business transaction among   
     
unrelated entities. The submission requirements set forth in section 10.06(1) of this revenue   
     
procedure apply to a determination letter request for merged plans whether or not the special   
     
circumstances in Rev. Proc. 2019-20 apply. See also section 11 of this revenue procedure for   
     
general submission requirements and section 11.03 of this revenue procedure for documents   
     
required to be submitted.   
     
     
 User fees.07 The appropriate user fee, if applicable, must be paid according to the procedures in section   
     
30 of this revenue procedure. For paper submissions, Form 8717, User Fee for Employee Plan   
     
Determination Letter Request, must accompany each determination letter request. In addition,   
     
if the user fee for a determination letter request is paid through www.pay.gov, a copy of the   
     
payment confirmation must be submitted along with Form 8717. If the criteria for the user fee   
     
exemption are met in accordance with Notice 2017-1, 2017-2 IRB 367, the certification on Form   
     
8717 must be signed. Stamped signatures are not acceptable. See sections 6.02(2) and 30.07 of   
     
this revenue procedure for procedures relating to electronic submissions made on Form 5300,   
     
Application for Determination for Employee Benefit Plan (which are permitted beginning June   
     
1, 2022, and are mandatory as of July 1, 2022), or on Form 5310, Application for Determination   
     
for Terminating Plan. For electronic filings, the applicable user fee must be paid through www.   
     
pay.gov, as described in section 30.07(1) of this revenue procedure, as part of the electronic filing.   
     
     
 Interested party notification.08 Before filing an application, the applicant requesting a determination letter must satisfy   
 and comment    
the requirements of section 3001(a) of ERISA, and§ 7476(b)(2) of the Code and the regulations   
     
thereunder, which provide that an applicant requesting a determination letter on the qualified   
     
status of certain retirement plans must notify interested parties of such application. The general   
     
rules with respect to notifying interested parties of requests for determination letters relating to   
     
the qualification of plans involving§§ 401 and 403(a) are set out below in sections 19 and 20 of   
     
this revenue procedure.   
     
     
 Contrary authority must be.09 If the application for determination involves an issue with respect to which contrary   
 distinguished    
authorities exist, failure to disclose or distinguish such contrary authorities will result in requests   
     
for additional information or the determination that the application is not complete and cannot be   
     
processed.   
     
     
 Employer-employee.10 EP Determinations does not make determinations regarding the existence of an employer-   
 relationship    
employee relationship as part of its determination on the qualification of a plan, but relies on the   
     
applicant's representations or assumptions, stated or implicit, regarding the existence of such a   
     
relationship. Taxpayers are reminded, however, that they may file Form SS-8, Determination of   
     
Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding, with   
     
the Service to determine the employment status of the individuals involved prior to filing an   
     
application for a determination letter on the qualified status of the plan. See section 12.04 of Rev.   
     
Proc. 2022-1, this Bulletin.   
     
     
 Incomplete applications.11 This section provides procedures for processing incomplete applications.   
     
     
     
  (1) Procedural Completeness.  Upon receipt, an application will be reviewed to determine if it   
     
is procedurally complete. In order for an application to be procedurally complete, the application   
     
must include all of the information and documents required by this revenue procedure, including,   
     
but not limited to, the Form 5300 series application and the Procedural. Requirements Checklist.   
     
See section 10.03 of this revenue procedure.   
     
     
     
  (2) Procedurally or Technically Deficient Determination Letter Applications -  Individually    
     
 Designed Plans.   EP Determinations may request the submission of additional information for a   
     
procedurally or technically deficient application.   
     
     
     
  (a) If EP Determinations needs additional information to process the application, the applicant   
     
will be sent an information request with a 21-day response date.   
     
     
     
  (b) If the applicant's response to such information request is not timely or complete, a letter will   
     
be sent to the applicant, giving an additional 30-day period in which to respond.   
     
     
     
  (c) If a complete response is not received by the response deadline set forth in the letter referenced   
     
in section 10.11(2)(b) of this revenue procedure, the case will be closed. The application will not   
     
be returned and any user fee submitted with respect to the application will not be refunded.   
     
     
  (3) Procedurally or Technically Deficient Determination Letter Applications -  Pre-approved    
     
 Plans.    EP Determinations may request the submission of additional information for a procedurally   
     
or technically deficient application submitted by an adopter of a pre-approved plan.   
     
     
     
  (a) If an application submitted by an adopter of a pre-approved plan is procedurally deficient, EP   
     
Determinations will send the applicant a letter identifying the missing information. The applicant   
     
will have 21 days from the date of the letter to submit the missing information identified. If the   
     
missing information is not sent (postmarked) within 21 days of EP Determinations' letter, the   
     
case will be closed. The application will not be returned, and any user fee with respect to the   
     
application will not be refunded.   
     
     
     
  (b) If a determination letter application for an adopter of a pre-approved plan is closed pursuant   
     
to section 10.11(3)(a) of this revenue procedure, the applicant must resubmit the entire application,   
     
including a new user fee (if applicable), by the end of the plan sponsor's remedial amendment   
     
cycle, unless a later date is specified in EP Determinations' letter.   
     
     
 Effect of failure to disclose.12 EP Determinations may determine, based on the application form, the extent of review of   
 material fact    
the plan document. A failure to disclose a material fact or misrepresentation of a material fact on   
     
the application adversely affects the reliance that would otherwise be obtained through issuance   
     
by EP Determinations of a favorable determination letter. Similarly, failure to accurately provide   
     
any of the information called for on any form required by this revenue procedure may result in no   
     
reliance on the determination letter.   
     
     
 Where to file requests.13 Requests for determination letters are to be addressed to EP Determinations at the address   
     
provided in section 31 of this revenue procedure. Determination letter applications will not be   
     
accepted via fax. See sections 6.02(2) and 30.07 of this revenue procedure for procedures relating   
     
to electronic submissions made on Form 5300 (which are permitted beginning June 1, 2022, and   
     
are mandatory as of July 1, 2022), or on Form 5310.   
     
     
 Submission of related plans.14 If applications for two or more plans of the same employer are submitted together, each   
     
application should include a cover letter that identifies the name of the employer and the plan   
     
numbers and employer identification numbers of all the related plans submitted together. EP   
     
Determinations will determine whether these applications will be worked simultaneously.   
     
     
 Withdrawal of requests.15 The applicant's request for a determination letter may be withdrawn by a written request   
     
at any time prior to the issuance of a final adverse determination letter. If an appeal to a proposed   
     
adverse determination letter is filed, a request for a determination letter may be withdrawn at   
     
any time prior to the forwarding of the proposed adverse action to the Chief, Independent Office   
     
of Appeals. In the case of a withdrawal of a determination request, the Service will not issue a   
     
determination of any type. A failure to issue a determination letter as a result of a withdrawal will   
     
not be considered a failure of the Secretary or his delegate to make a determination within the   
     
meaning of§ 7476. However, the Service may consider the information submitted in connection   
     
with the withdrawn request in a subsequent examination. Generally, the user fee will not be   
     
refunded if the application is withdrawn; however, the applicant may submit a subsequent request   
     
for a determination letter pursuant to section 11 of this revenue procedure. The application must   
     
be accompanied with the appropriate user fee in accordance with section 30 of this revenue   
     
procedure. Any such application will be treated as an initial request.   
     
     
 Right to status conference.16 An applicant for a determination letter has the right to have a conference with the Director,   
     
EP Rulings and Agreements concerning the status of the application if the application has been   
     
pending at least 270 days. The status conference may be by phone or in person, as mutually   
     
agreed upon. During the conference, any issues relevant to the processing of the application may   
     
be addressed, but the conference will not involve substantive discussion of technical issues. No   
     
tape, stenographic, or other verbatim recording of a status conference may be made by any party.   
     
Subsequent status conferences may also be requested if at least 90 days have passed since the last   
     
preceding status conference.   
     
     
 How to request status.17 A request for a status conference with the Director, EP Rulings and Agreements is to be made   
 conference    
in writing and is to be sent to the specialist assigned to review the application or, if the applicant   
     
does not know who is reviewing the application, to the Director, EP Rulings and Agreements at   
     
the address provided in section 31 of this revenue procedure.   
     
     
 Correct format required.18 For paper submissions, documents submitted should not be stapled or bound. The use of   
     
quickly removable clips or rubber bands is acceptable. The application form should be prepared   
     
using Courier 10-point font. Documents that must be unstapled or unbound may suffer data loss or   
     
may not scan properly, which impacts efficiency and delays processing of the application.   
     
     
 SECTION 11. WHAT    
     
 IS THE PROCESS    
     
 FOR REQUESTING    
     
 DETERMINATION    
     
 LETTERS FOR    
     
 INDIVIDUALLY    
     
 DESIGNED PLANS?    
     
     
     
 Requesting determination.01 This section 11 contains the procedures for requesting determination letters for individually   
 letters    
designed plans. Determination letters will be issued with respect to individually designed plans   
     
solely in the following circumstances:   
     
     
     
  (1) Initial qualification. See Rev. Proc. 2016-37, section 4.03(1), for a description of which   
     
plans may be submitted on a Form 5300, Application for Determination for Employee Benefit   
     
Plan, for initial qualification;   
     
     
     
  (2) Plan termination. See section 15 of this revenue procedure for additional procedures for   
     
requesting determination upon plan termination;   
     
     
     
  (3) Individually designed plan resulting from merged plans of previously unrelated entities,   
     
under the conditions set forth in section 5 of Rev. Proc. 2019-20; and   
     
     
     
  (4) Certain other circumstances as may be set forth in guidance published in the Internal   
     
Revenue Bulletin.   
     
     
 Forms.02 A determination letter request for the items listed in section 11.01 of this revenue procedure   
     
is made by filing the appropriate form according to the instructions to the form and any prevailing   
     
revenue procedures, notices, and announcements.   
     
     
     
  (1) Form 5300, Application for Determination for Employee Benefit Plan, including a copy of   
     
the Procedural Requirements Checklist included therein, must be filed to request a determination   
     
letter for an individually designed plan, including a collectively bargained plan. See section 12 of   
     
this revenue procedure for circumstances under which an adopting employer that has modified a   
     
pre-approved plan may submit a determination letter request. In accordance with Rev. Proc. 2016-   
     
37, section 4.03(1), an employer may submit a plan for initial plan qualification on a Form 5300 as   
     
long as a favorable determination letter has never been issued with respect to the plan. Employers   
     
submitting requests on behalf of individually designed plans should file the most recent version   
     
of the Form 5300. See sections 6.02(2)(b) and 30.07 of this revenue procedure for procedures   
     
relating to electronic submissions made on Form 5300 (which are permitted beginning June 1,   
     
2022, and are mandatory as of July 1, 2022).   
     
     
     
  (2) Form 5309, Application for Determination of Employee Stock Ownership Plan, must be   
     
filed as an attachment with a Form 5300 in order to request a determination whether the plan is an   
     
ESOP under§ 409 or§ 4975(e)(7).   
     
     
     
  (3) Form 5310, Application for Determination for Terminating Plan, including a copy of the   
     
Procedural Requirements Checklist included therein, must be filed to request a determination   
     
for a terminating plan. Also, see section 15 of this revenue procedure for additional procedures   
     
pertaining to applications for determination upon plan termination. See sections 6.02(2)(b) and   
     
30.07 of this revenue procedure for procedures relating to electronic submissions. These forms   
     
and all related documents must be filed electronically through www.pay.gov, as described in   
     
section 30.07(1) of this revenue procedure.   
     
     
     
  (4) Form 8717, User Fee for Employee Plan Determination Letter Request (and the payment   
     
confirmation from www.pay.gov as described in section 10.07 of this revenue procedure, if   
     
applicable) must be filed with the determination letter application. When completing the form,   
     
taxpayers should refer to the applicable Employee Plans user fees listed in Appendix A of this   
     
revenue procedure.   
     
     
     
  (5) Form 2848, Power of Attorney and Declaration of Representative.   
     
     
     
  (6) Form 8821, Tax Information Authorization.   
     
     
 Application must.03 The application must include a copy of all signed and dated plan amendments (including   
 include copy of plan and    
interim amendments, if applicable) adopted or effective subsequent to the most recent determination   
 amendments    
letter issued with respect to the plan, even if these amendments are dated earlier than a previous   
     
determination letter issued with respect to the plan. The application must also include a copy   
     
of the restated plan, if applicable. The application must also include the appropriate completed   
     
Procedural Requirements Checklist as set forth in the Form 5300 series, as applicable. If a plan   
     
did not receive a prior favorable determination letter, all plan documents and amendments must   
     
be submitted. EP Determinations has the discretion to request copies of any other amendments   
     
during its review of a plan. If the submitted plan is the result of a merger of two or more plans,   
     
the applicant must include, for each of the plans involved in the merger, a copy of the prior plan   
     
document, or if applicable, the adoption agreement, the opinion or advisory letter, and applicable   
     
amendments. See section 10.06of this revenue procedure for further detail on information required   
     
for plans involving mergers.   
     
     
 Restatements required.04 If a sponsor of an individually designed plan has previously obtained a determination letter   
     
with respect to the plan, the plan must be restated when it is submitted for a determination letter,   
     
unless it is a terminating plan. Sponsors of terminating plans are encouraged, but not required,   
     
to submit a restatement when submitting a determination letter application. Plans submitted   
     
during 2022 must be restated for compliance with the 2021 Required Amendments List, any prior   
     
Required Amendments Lists, and Cumulative Lists issued prior to 2016. A plan sponsor of a dual-   
     
qualified plan that is intended to comply with both the Code and the C6digo de Rentas Internas   
     
para un Nuevo Puerto Rico de la Ley Num. 1 de 31 de enero de 2011 ("Puerto Rico Code") must   
     
submit a restatement showing compliance with these lists and the qualification requirements of the   
     
Code when submitting a determination letter application.   
     
 Section 414(x) combined.05 EP Determinations will consider§ 414(x) in issuing determination letters for individually   
 plans    
designed plans that consist of a defined benefit plan and a qualified cash or deferred arrangement   
     
(subject to the eligibility requirements in section 11.01 of this revenue procedure). A§ 414(x) plan   
     
sponsor must submit two Forms 5300 and two applicable user fees.   
     
     
     
     
 SECTION 12. WHEN    
     
 MAY AN ADOPTER OF A    
     
 PRE-APPROVED PLAN    
     
 (STANDARDIZED OR    
     
 NONSTANDARDIZED)    
     
 SUBMIT A    
     
 DETERMINATION    
     
 LETTER APPLICATION?    
     
     
     
 Eligibility to apply for a.01 Rev. Proc. 2017-41 is applicable to providers of pre-approved plans that submit requests for   
 determination letter for a    
opinion letters with respect to the third six-year remedial amendment cycle (and subsequent cycles).   
 pre-approved plan under    
Under Rev. Proc. 2017-41, a pre-approved plan is either a standardized or a nonstandardized   
 Rev. Proc. 2017-41     3         
plan. This section 12 generally provides guidance on the eligibility of an adopting employer of   
     
a pre-approved plan that received an opinion letter, pursuant to Rev. Proc. 2017-41, to submit a   
     
determination letter application with regard to that plan. Opinion letters with regard to the third   
     
six-year remedial amendment cycle for pre-approved defined contribution plans generally were   
     
issued on June 30, 2020. Pursuant to Announcement 2020-7, an employer adopting a newly   
     
approved pre-approved defined contribution plan with respect to the third six-year remedial   
     
amendment cycle is required to adopt the plan document by July 31, 2022. From August 1, 2020,   
     
to July 31, 2022, the Service will accept applications for determination letters from employers   
     
who adopt pre-approved defined contribution plans under the third six-year remedial amendment   
     
cycle and are otherwise eligible to submit a determination letter request. The adoption period for   
     
defined benefit pre-approved plans with respect to the third six-year remedial amendment cycle is   
     
expected to begin in 2023, and will be announced in future guidance.   
     
 3     The application of this section is limited to applications filed on Form 5307, Application for Determination for Adopters of Modified Volume Submitter Plans, and Form 5300, Application for Determination for Employee Benefit Plan. For procedures for filing a request for a determination on plan termination, see sections 6 and 15 of this revenue procedure.     
     
 Determination letter.02   
 applications on Form 5307    
     
     
     
     
  (1) Except as provided in section 12.02(3) of this revenue procedure, an adopting employer   
     
of a nonstandardized pre-approved plan that has made modifications to the terms of the pre-   
     
approved plan that are not extensive, or an adopting employer of any pre-approved plan ( either   
     
standardized or nonstandardized) that amends its pre-approved plan solely to add language to   
     
satisfy the requirements of§§ 415 and 416 due to the required aggregation of plans, may file for a   
     
determination letter using a Form 5307, Application for Determination for Adopters of Modified   
     
Volume Submitter Plans.   
     
     
     
  (2) An adopting employer eligible to file for a determination letter on Form 5307 may file on   
     
a Form 5307 regardless of whether a prior favorable determination letter has been issued with   
     
respect to the plan.   
     
     
     
  See section 13 of this revenue procedure, which sets forth the procedures for adopting employers   
     
of pre-approved plans requesting determination letters on Form 5307.   
     
     
     
  (3) Determination letter requests for the following plans must be filed on Form 5300, Application   
     
for Determination for Employee Benefit Plan, regardless of whether they are otherwise described   
     
in section 12.02(1) of this revenue procedure:   
     
     
  (i) Any request with respect to a multiple employer plan;   
     
     
     
  (ii) A request for a nonstandardized pension plan that is not a governmental plan (within the   
     
meaning of§ 414(d)) in which the normal retirement age is lower than the age 62 safe harbor in§ 1.401(a)-1(b)(2), that requests reliance on whether the plan satisfies§ l.401(a)-1(b)(2);   
     
     
     
  (iii) A request for a nonstandardized pension plan that is a governmental plan (within the   
     
meaning of§ 414(d)) in which the normal retirement age does not satisfy any of the safe harbors   
     
described in§ 1.401(a)-1(b)(2)(v) of the proposed regulations, that requests reliance on whether   
     
the plan satisfies§ 1.401(a)-1(b)(2)of the proposed regulations; and   
     
     
     
  (iv) A request for a nonstandardized plan regarding a partial termination.   
     
     
 Determination letter.03   
 applications on Form 5300    
     
     
     
     
  (1) The following adopting employers may file on Form 5300 if the plan is submitted on   
     
initial qualification, as described in section 4.03(1) of Rev. Proc. 2016-37, as long as a favorable   
     
determination letter (based on Form 5300 or Form 5307) has never been issued with respect to   
     
the plan:   
     
     
     
  (a) An adopting employer or, in the case of a multiple employer plan, the controlling member   
     
(an adopting employer sponsoring a plan that submits the application as the lead employer of   
     
the multiple employer plan) that makes any modification to a standardized plan. Note: Pursuant   
     
to section 8.06 of Rev. Proc. 2017-41, an adopting employer of a standardized plan that makes   
     
any changes other than those considered "identical"(as described in section 8.03 of Rev. Proc.   
     
2017-41) to the standardized plan is considered to be an individually designed plan and will   
     
be reviewed on the basis of the applicable Required Amendments List. An amendment to add   
     
overriding language necessary to satisfy§ 415 or 416 because of the required aggregation of   
     
multiple plans will not cause a plan to fail to be identical to a pre-approved plan. See section   
     
12.04(3) of this revenue procedure regarding the scope of review of a plan.   
     
     
     
  (b) An adopting employer (or, if the plan is a multiple employer plan, the controlling member)   
     
that makes extensive modifications to a nonstandardized plan;   
     
     
     
  (c) An adopting employer (or, if the plan is a multiple employer plan, the controlling member)   
     
of a pre-approved pension plan that is not a governmental plan (within the meaning of§ 414(d))   
     
in which the normal retirement age under the plan is lower than the age 62 safe harbor, requesting   
     
a determination letter, including, but not limited to, whether the plan satisfies§ 1.401(a)-1(b)(2);   
     
and   
     
     
     
  (d) An adopting employer (or, if the plan is a multiple employer plan, the controlling member)   
     
of a pre-approved pension plan that is a governmental plan (within the meaning of§ 414(d)) in   
     
which the normal retirement age does not satisfy any of the safe harbors described in§ 1.401(a)-   
     
1(b)(2)(v) of the proposed regulations, requesting a determination letter, including, but not limited   
     
to, whether the plan satisfies§ 1.401(a)-1(b)(2) of the proposed regulations.   
     
     
     
  (2) The following adopting employers, or controlling members, as applicable, may file on Form   
     
5300, regardless of whether a favorable determination letter has been issued with respect to the   
     
plan:   
     
     
  (a) The controlling member of a nonstandardized multiple employer plan that makes   
     
modifications to the nonstandardized multiple employer plan that are not extensive;   
     
     
     
  (b) An adopting employer (or, if the plan is a multiple employer plan, the controlling member)   
     
of a pre-approved pension plan that is not a governmental plan (within the meaning of§ 414(d)),   
     
that files a determination letter request that is limited to a determination as to whether a plan's   
     
normal retirement age that is lower than the age 62 safe harbor in§ 1.401(a)-1(b)(2) satisfies the   
     
requirements of§ 1.401(a)-1(b)(2); and   
     
     
     
  (c) An adopting employer (or, if the plan is a multiple employer plan, the controlling member)   
     
of a pre-approved pension plan that is a governmental plan (within the meaning of§ 414(d)) with   
     
a normal retirement age that does not satisfy any of the safe harbors described in§ 1.401(a)-   
     
1(b)(2)(v) of the proposed regulations, that files a determination letter request that is limited   
     
to a determination as to whether a plan's normal retirement age satisfies the requirements of§ 1.401(a)-1(b)(2) of the proposed regulations.   
     
     
     
  An adopting employer that submits an application for a determination letter for a pre-approved   
     
plan for one or more of the reasons described in this section 12.03(2)(c) or (d) must identify the   
     
applicable reason(s) in a cover letter to the application and include a copy of the opinion letter.   
     
     
     
  (3) Special rules - the following special rules apply with regard to the determination letter   
     
requests described below:   
     
     
     
  (a) Leased employees - an adopting employer of a standardized or nonstandardized pre-   
     
approved plan (or, if the plan is a multiple employer plan, the controlling member) that is eligible   
     
to submit a determination letter on Form 5300 in accordance with this section and Rev. Proc.   
     
2016-37 may also request a determination regarding leased employee status (see section 17.05 of   
     
this revenue procedure).   
     
     
     
  (b) Partial terminations - an adopting employer of a standardized or nonstandardized pre-   
     
approved plan (or, if the plan is a multiple employer plan, the controlling member) that requests   
     
a determination regarding partial termination (see section 9.09 of this revenue procedure) must   
     
file using Form 5300. If the request is limited to whether a partial termination has occurred, the   
     
employer may file on Form 5300 at any time, regardless of whether the employer is otherwise   
     
eligible to submit a determination letter application. If the request is not limited to whether a partial   
     
termination has occurred, the employer must be otherwise eligible to submit a determination letter   
     
application.   
     
     
     
  See section 18 of this revenue procedure for procedures for requesting§ 401(h) and§ 420   
     
determination letters. See section 8.05 of Rev. Proc. 2017-41 regarding the effect of employer   
     
amendments on the six-year remedial amendment cycle.   
     
     
 Scope of review.04   
     
     
     
  (1) Determination letter applications filed on Form 5307 as described in section 12.02 of this   
     
revenue procedure will be reviewed on the basis of the Cumulative List that was used to review   
     
the underlying pre-approved plan.   
     
     
  (2) Determination letter applications filed with respect to a nonstandardized plan on Form 5300,   
     
as described in section 12.03 of this revenue procedure, will be reviewed on the basis of the   
     
Cumulative List that was used to review the underlying pre-approved plan.   
     
     
     
  (3) Except as provided in section 12.04(4) of this revenue procedure, determination letter   
     
applications filed with respect to a standardized plan on Form 5300, as described in section   
     
12.03 of this revenue procedure, will be reviewed based on the Required Amendments List that   
     
was issued during the second calendar year preceding the submission of the determination letter   
     
application.   
     
     
     
  (4) Applications filed with respect to a standardized plan requesting a determination solely with   
     
respect to:   
     
     
     
  (i) overriding plan language necessary to coordinate the applications of the limitations of§ 415   
     
or the requirements of§ 416 because the employer maintains multiple plans;   
     
     
     
  (ii) a standardized pension plan (that is not a governmental plan within the meaning of§ 414(d))   
     
in which the normal retirement age under the plan is lower than age 62, limited to requesting   
     
reliance on whether the plan satisfies the requirements.of§ 1.401(a)-1(b)(2); or   
     
     
     
  (iii) a standardized pension plan that is a governmental plan (within the meaning of§ 414(d))   
     
with a normal retirement age that does not satisfy any of the safe harbors described in§ 1.401(a)-   
     
1(b)(2)(v) of the proposed regulations, limited to requesting reliance on whether the plan satisfies   
     
the requirements of§ 1.401(a)-1(b)(2) of the proposed regulations;   
     
     
     
  will be reviewed on the basis of the Cumulative List that was used to review the underlying   
     
pre-approved plan.   
     
     
 Submission period.05 An adopting employer must submit an application for a determination letter (whether on   
     
a Form 5300 or Form 5307) during the approximately two-year period in which employers may   
     
adopt the pre-approved plan (employer adoption window), as described in section 14.03 of Rev.   
     
Proc. 2016-37, except with respect to requests limited to partial terminations, as noted in section   
     
12.03(3)(b) of this revenue procedure.   
     
     
 Reliance equivalent to.06 If an employer may rely on a favorable opinion letter pursuant to section 7 of Rev. Proc.   
 determination letter    
2017-41, the opinion letter is equivalent to a favorable determination letter. For example, the   
     
favorable opinion letter is treated as a favorable determination letter as provided in section 23   
     
of this revenue procedure, regarding the effect of a determination letter. Rev. Proc. 2017-41 also   
     
describes the extent to which adopting employers of such plans may rely on favorable opinion   
     
letters without requesting individual determination letters.   
     
     
 SECTION 13. WHAT ARE    
     
 THE DETERMINATION    
     
 LETTER FILING    
     
 PROCEDURES FOR    
     
 FORM 5307?    
     
     
     
 Scope.01 This section sets forth procedures for requesting determination letters for adopting employers   
     
of pre-approved plans that are eligible to submit determination letter applications on Form 5307,   
     
Application for Determination for Adopters of Modified Volume Submitter Plans.   
     
 Form 5307 filing procedures.02 The application for a determination letter submitted on a Form 5307 must include the   
     
following:   
     
     
     
  (1) Form 8717, User Fee for Employee Plan Determination Letter Request (and the payment   
     
confirmation from www.pay.gov as described in section 10.07 of this revenue procedure, if   
     
applicable);   
     
     
     
  (2) Form 5307, Application for Determination for Adopters of Modified Volume Submitter   
     
Plans, including a copy of the Procedural Requirements Checklist included therein;   
     
     
     
  (3) Form 2848, Power of Attorney and Declaration of Representative, (if applicable, submit   
     
Form 8821, Tax Information Authorization);   
     
     
     
  (4) A copy of the most recent opinion letter for the pre-approved plan;   
     
     
     
  (5) A complete copy of the plan and, if applicable, a copy of the completed adoption agreement;   
     
     
     
  (6) A written representation (signature optional) made by the pre-approved plan provider that   
     
explains how the nonstandardized plan differs from the approved plan, describing the location,   
     
nature, and effect of each deviation from the language of the approved plan;   
     
     
     
  (7) A copy of the plan's latest favorable determination letter, if applicable; and   
     
     
     
  (8) Any other information or material that may be required by EP Determinations. Note: EP   
     
Determinations may request proof of provider adoption of interim amendments.   
     
     
 Additional information.03 Form 5307 is being updated for the addition of ESOPs to the program. Until the revised Form   
 with respect to ESOPs    
5307 is available, ESOP applications submitted on the current Form 5307 should be completed   
 submitted on Form 5307    
as follows:   
     
     
     
    -  Question Sa should be marked "6 - profit sharing plan;"   
     
     
     
  -  The cover letter should state:   
     
     
     
  o  That the submission is for an ESOP;   
     
     
     
  o  Whether the plan sponsor is an S or C corporation and, if the plan sponsor is an S   
     
  corporation, the effective date of the S corporation election;   
     
     
     
  o  Whether there was a change in corporate status (revocation/election from S to C or   
     
  from C to S) and, if so, the effective date of such change.   
     
     
     
  Providing the information above will minimize the need for follow-up correspondence with the   
     
Service relating to Service review of applications on the current Form 5307. The request in this   
     
section 13.03 is limited to ESOP applications submitted on the current Form 5307.   
     
     
 Deviations from language of.04 Deviations from the language of the approved plan will be evaluated based on the extent   
 approved plan    
and complexities of the changes. If the changes are determined to be extensive, EP Determinations   
     
will require the applicant to file Form 5300, Application for Determination for Employee Benefit   
     
Plan (if the applicant is otherwise eligible to file a Form 5300), and pay the higher user fee.   
     
If the changes are too extensive to be compatible with the pre-approved program, the adopting   
     
employer's plan will not be eligible for the pre-approved program. See section 20.03(5) of Rev.   
     
Proc. 2016-37 and section 8.06(3) of Rev. Proc. 2017-41.   
     
     
 Adoption of plan prior to.05 An employer will not be treated as having adopted a pre-approved plan if the employer   
 date of plan's letter    
has signed or otherwise adopted the plan prior to the date of issuance of the pre-approved plan's   
     
opinion letter. See section 7.03(2) of Rev. Proc. 2017-41. In this case, the determination letter   
     
application for the employer's plan may not be filed on Form 5307 and will not be eligible for a   
     
reduced user fee. A determination letter application for a pre-approved plan must be based on the   
     
pre-approved plan with any applicable modifications.   
     
     
 Timing of determination.06 In accordance with section 14 of Rev. Proc. 2016-37, adopting employers of pre-approved   
 letter applications for    
plans have a six-year remedial amendment cycle. An adopting employer of a nonstandardized   
 adopting employers of    
plan that makes changes to the plan that are not extensive must submit the determination letter   
 pre-approved plans    
application within the employer adoption window announced by the Service, as described in   
     
section 14.03 of Rev. Proc. 2016-37. Applications submitted outside of that employer adoption   
     
window will be returned.   
     
     
 SECTION 14. WHAT ARE    
     
 THE DETERMINATION    
     
 LETTER FILING    
     
 PROCEDURES FOR    
     
 INDIVIDUALLY    
     
 DESIGNED MULTIPLE    
     
 EMPLOYER PLANS?    
     
     
     
 Scope.01 This section sets forth procedures for applications filed with respect to plans described in§ 413(c). A plan is not described in§ 413(c) if all the employers maintaining the plan are members   
     
of the same controlled group or affiliated service group under§ 414(b), (c), or (m).   
     
     
 Applicant must request.02   
 letter for plan in the name    
     
 of the controlling member    
     
     
  (1) A determination letter applicant for a multiple employer plan that is otherwise eligible to   
     
apply for a determination letter must request a letter for the plan in the name of the adopting   
     
employer sponsoring a plan that submits the application as the lead employer of the multiple   
     
employer plan (controlling member). An applicant requesting a letter for the plan submits one   
     
Form 5300, Application for Determination of Employee Benefit Plan, for the plan in the name   
     
of the controlling member, either including or omitting the design-based safe harbor questions. A   
     
participating employer maintaining a multiple employer plan may not request its own determination   
     
letter but may rely on a favorable determination letter issued to the controlling member, except   
     
with respect to the requirements of§§ 401(a)(4), 401(a)(26), 401(1), 410(b), and 414(s), and, if the   
     
participating employer maintains or has ever maintained another plan,§§ 415 and 416.   
     
     
     
  (2) A determination letter for a multiple employer plan issued pursuant to this revenue procedure   
     
will provide reliance for purposes of the requirements of§ 413(c);   4    however, pending issuance   
     
of final regulations under§ 413(e), a favorable determination letter for a multiple employer plan   
     
will not provide reliance for purposes of§ 413(e). An applicant that has a determination letter   
     
application for a multiple employer plan pending with the Service as of January 3, 2022, may   
     
withdraw the pending application, receive a refund of the user fee relating to the application,   
     
and resubmit the application following the issuance of final regulations under§ 413(e). If the   
     
withdrawn application had been submitted for initial qualification of the plan, the resubmission of   
   that application will not cause the application to fail to be considered as an application for initial   
   qualification.   
     
 4     For more information pertaining to the scope of reliance on a determination letter, see section 23 of this revenue procedure.     
     
 Where to file requests.03 The application must be sent to the address provided in section31 of this revenue procedure.   
     
See Appendix A, section.06(1)(d) and (e) of this revenue procedure for the applicable user fee.   
     
     
 Addition of employers.04 The controlling member may continue to rely on its favorable determination letter after   
     
another employer commences participation in the controlling member's multiple employer plan.   
     
An employer that commences participation in the multiple employer plan after the controlling   
     
member receives a favorable determination letter may rely on the determination letter of the   
     
controlling member.   
     
     
 SECTION 15. WHAT ARE    
     
 THE PROCEDURES FOR    
     
 FILING A REQUEST FOR    
     
 A DETERMINATION    
     
 UPON TERMINATION    
     
 OR DISCONTINUANCE    
     
 OF CONTRIBUTIONS,    
     
 NOTICE OF MERGER,    
     
 CONSOLIDATION, ETC.?    
     
     
     
 Scope.01 This section sets forth procedures for requesting determination letters involving plan   
     
termination or discontinuance of contributions. This section also contains procedures regarding   
     
required notices of merger, consolidation, or transfer of assets or liabilities.   
     
     
 Forms.02 Required Forms   
     
     
     
  (1) Form 5310, Application for Determination for Terminating Plan, including a copy of the   
     
Procedural Requirements Checklist included therein, is filed by plans other than multiemployer   
     
plans covered by the insurance program of the PBGC. This form must be filed electronically   
     
through www.pay.gov. Paper forms will not be accepted.   
     
     
     
  (2) Form 5300, Application for Determination of Employee Benefit Plan, including a copy of   
     
the Procedural Requirements Checklist included therein, is filed in the case of a multiemployer   
     
plan covered by PBGC insurance. See sections 6.02(2)(b) and 30.07 of this revenue procedure for   
     
procedures relating to electronic submissions made on Form 5300 (which are permitted beginning   
     
June 1, 2022, and are mandatory as of July 1, 2022).   
     
     
     
  (3) Form 6088, Distributable Benefits from Employee Pension Benefit Plans, is filed (as   
     
applicable) in addition to Form 5310 or 5300 by a sponsor or plan administrator of a defined benefit   
     
plan or an underfunded defined contribution plan that files an application for a determination letter   
     
regarding plan termination. For collectively bargained plans, a Form 6088 is required only if the   
     
plan benefits employees who are not collectively bargained employees within the meaning of§ 1.410(b)-6(d). A separate Form 6088 is required for each employer employing such employees.   
     
See the instructions for Form 6088 for information required to be submitted along with the form,   
     
including a statement explaining how plan present values were determined.   
     
     
     
  (4) Form 5310-A, Notice of Plan Merger or Consolidation, Spinoff, or Transfer of Plan Assets   
     
or Liabilities - Notice of Qualified Separate Lines of Business, if required, generally must be filed   
     
not later than 30 days before a merger, consolidation, or transfer of assets and liabilities. The filing   
     
of Form 5310-A will not result in the issuance of a determination letter.   
     
     
     
  (5) Form 8717, User Fee for Employee Plan Determination Letter Request (and the payment   
     
confirmation from www.pay.gov as described in section 10.07 of this revenue procedure, if   
     
applicable). For electronic submissions on Form 5310 or Form 5300, www.pay.gov should be   
     
utilized for payment. See section 6 of this revenue procedure.   
     
     
     
    (6) Form 2848, Power of Attorney and Declaration of Representative. If applicable, submit   
     
Form 8821, Tax Information Authorization.   
     
     
     
  (7) Schedule SB (Form 5500), Single-Employer Defined Benefit Plan Actuarial Information,   
     
for defined benefit plans.   
     
     
 Supplemental information.03 The application for a determination letter involving plan termination must also include any   
     
supplemental information or schedules required by the forms or form instructions. For example,   
     
the application must include copies of all records of actions taken to terminate the plan (such as   
     
a resolution of the board of directors) and a schedule providing certain information regarding   
     
employees who separated from vesting service with less than 100% vesting.   
     
     
     
    In cases involving the termination of plans that contain a§ 401(h) feature, a cover letter must   
     
accompany the submission, and it must reference the§ 401(h) feature to clarify that this feature   
     
is part of the termination application. The cover letter must specifically state the location of plan   
     
provisions that relate to the§ 401(h) feature.   
     
     
     
  In the case of the termination of a multiemployer plan, there must be a cover letter accompanying   
     
the submission that specifies that it is an application for a termination of a multiemployer plan.   
     
     
 Compliance with Title IV of.04 In the case of plans subject to Title IV of ERISA, a favorable determination letter issued   
 ERISA    
in connection with a plan's termination is conditioned on approval that the termination is a valid   
     
termination under Title IV of ERISA. Notification by the PBGC that a plan may not be terminated   
     
will be treated as a material change of fact.   
     
     
 Termination prior to time.05 A plan that terminates after the effective date of a change in law, but prior to the date that   
 for amending for change in    
amendments related to the change in law are otherwise required, must be amended to comply   
 law    
with the applicable provisions of law from the date on which such provisions become effective   
     
with respect to the plan. Because such a terminated plan would no longer be in existence by   
     
the required amendment date and therefore could not be amended on that date, such plan must   
     
be amended in connection with the plan termination to comply with those provisions of law   
     
that become effective with respect to the plan on or before the date of plan termination. Such   
     
amendments include any amendments made after the date of plan termination that were required   
     
in order to obtain a favorable determination letter. In addition, annuity contracts distributed from   
     
such terminated plans must meet all the applicable provisions of any change in law. See section 7   
     
of Rev. Proc. 2016-37.   
     
     
     
  An application will be deemed to be filed in connection with plan termination if it is filed   
     
no later than the later of (i) one year after the effective date of the termination, or (ii) one year   
     
after the date on which the action terminating the plan is adopted. However, in no event may the   
     
application be filed later than 12 months from the date of distribution of substantially all plan   
     
assets in connection with the termination of the plan.   
     
 Restatement not required.06 An applicant for a terminating plan is encouraged to submit a restatement when applying   
 for terminating plan    
for a determination letter; however, a restatement for a terminating plan generally is not required.   
     
     
 SECTION 16. WHAT ARE    
     
 THE DETERMINATION    
     
 LETTER FILING    
     
 PROCEDURES FOR    
     
 GROUP TRUSTS?    
     
     
     
 Scope.01 This section provides special procedures for requesting a determination letter on the   
     
qualified status of a group trust under Rev. Rul. 81-100, as clarified and modified by Rev. Rul.   
     
2004-67, Rev. Rul. 2011-1, Notice 2012-6, Rev. Rul. 2014-24, and section 336(e) of the Protecting   
     
Americans from Tax Hikes Act of 2015, Division Q of Consolidated Appropriations Act, 2016,   
     
Pub.L. 114-113 (PATH Act).   
     
     
 Required information.02 A request for a determination letter on the status of a group trust is made by submitting a Form   
     
5316, Application for Group or Pooled Trust Ruling, demonstrating how the group trust satisfies   
     
the criteria listed in Rev. Rul. 2011-1, together with the trust instrument and related documents.   
     
Rev. Rul. 2004-67 extends the ability to participate in group trusts to eligible governmental plans   
     
under§ 457(b) and clarifies the ability of certain individual retirement accounts under§ 408 to   
     
participate. Rev. Rul. 2011-1 extends the ability to participate in group trusts to custodial accounts   
     
under§ 403(b)(7), retirement income accounts under§ 403(b)(9), and governmental retiree benefit   
     
plans under§ 401(a)(24). There are two model amendments in Rev. Rul. 2011-1. Amendment 1 is   
     
for a group trust that received a determination letter from EP Determinations prior to January 10,   
     
2011, that the group trust satisfies Rev. Rul. 81-100, but that does not satisfy the separate account   
     
requirement of paragraph (6) of the holding of Rev. Rul. 2011-1. Amendment 2 is for a group   
     
trust that received a determination letter from EP Determinations prior to January 10, 2011, that   
     
the group trust satisfies Rev. Rul. 81-100, as modified by Rev. Rul. 2004-67, and that intends to   
     
permit custodial accounts under§ 403(b)(7), retirement income accounts under§ 403(b)(9), or§ 401(a)(24) governmental retiree benefit plans to participate in the group trust. Rev. Rul. 2014-24   
     
extends the ability to participate in a group trust to certain retirement plans qualified only under   
     
the Puerto Rico Code, and clarifies that assets held by certain separate accounts maintained by   
     
insurance companies may be invested in group trusts that satisfy Rev. Rul. 81-100. Section 336(e)   
     
of the PATH Act modifies the rules for investment by certain church plan entities in a group trust.   
     
     
 Forms.03 Required Forms   
     
     
     
  (1) Form 8717, User Fee for Employee Plan Determination Letter Request (and the payment   
     
confirmation from www.pay.gov as described in section 10.07 of this revenue procedure, if   
     
applicable).   
     
     
     
  (2) Form 2848, Power of Attorney and Declaration of Representative. If applicable, submit   
     
Form 8821, Tax Information Authorization.   
     
     
     
  (3) Form 5316, Application for Group or Pooled Trust Ruling, including a copy of the Procedural   
     
Requirements Checklist.   
     
     
 SECTION 17. WHAT ARE    
     
 THE PROCEDURES FOR    
     
 FILING A REQUEST FOR    
     
 A DETERMINATION OF    
     
 LEASED EMPLOYEE    
     
 STATUS?    
     
     
 Scope.01 This section provides procedures for determination letter requests on whether an employee   
     
is a leased employee and is deemed to be an employee of the recipient employer for qualification   
     
purposes under§ 414(n). For an individually designed plan, an applicant may file a determination   
     
letter request on whether an employee is a leased employee and is deemed to be an employee of the   
     
recipient employer for qualification purposes under§ 414(n) only if the plan is otherwise eligible   
     
to be submitted for a determination letter pursuant to section 11.01 of this revenue procedure.   
     
     
 Employer must request.02 Generally, a determination letter will indicate whether an employee is a leased employee   
 the determination under    
and is deemed to be an employee of the recipient employer under§ 414(n) only if the employer§ 414(n)    
requests such determination and submits with the determination letter application the information   
     
specified in section 17.06 of this revenue procedure.   
     
     
 Forms.03 Form 5300, Application for Determination of Employee Benefit Plan, is submitted for a   
     
request on leased employee status. Form 5307, Application for Determination for Adopters of   
     
Modified Volume Submitter Plans, cannot be used for this purpose. In addition to the Form 5300,   
     
there must be a cover letter accompanying the submission, specifying that it is an application for   
     
determination of leased employee status.   
     
     
 Employer is responsible.04 A determination letter on leased employee status under§ 414(n) is based solely on the   
 for determining continuing    
facts submitted at the time of the application. An employer that is the recipient of services of   
 status under§ 414(n)    
leased employees within the meaning of§ 414(n) is responsible for determining, at any other   
     
time, whether it meets the requirements of§ 401(a), and if a leased employee is deemed to be an   
     
employee of the recipient for qualified plan purposes.   
     
     
 Pre-approved plans.05 An employer that has adopted a pre-approved plan and that is otherwise eligible to submit   
     
a determination letter request pursuant to section 12.03 of this revenue procedure may request a   
     
determination with respect to§ 414(n). The employer must submit with Form 5300 the information   
     
required by section 17.06 of this revenue procedure and any other materials necessary for EP   
     
Determinations to make a determination. If an employer that has adopted a pre-approved plan   
     
requests a determination regarding leased employees, the plan will be reviewed on the basis of   
     
the Cumulative List that was used to review the underlying pre-approved plan, or on the basis   
     
of the Required Amendments List that was issued during the second calendar year preceding the   
     
submission of the determination letter application, whichever is applicable. See section 12.03(3)   
     
of this revenue procedure.   
     
     
 Required information for.06 A determination letter will be issued with respect to§ 414(n) only if the employer requests§ 414(n) determination    
and is otherwise eligible to receive such a determination, and the application includes:   
     
     
     
  (1) A description of the nature of the business of the recipient organization;   
     
     
     
  (2) A copy of the relevant leasing agreement(s);   
     
     
     
  (3) A description of the function of all leased employees within the trade or business of the   
     
recipient organization (including data as to whether all leased employees are performing services   
     
on a substantially full-time basis);   
     
     
     
  (4) A description of facts and circumstances relevant to a determination of whether such leased   
     
employees' services are performed under primary direction or control by the recipient organization   
     
(including whether the leased employees are required to comply with instructions of the recipient   
     
about when, where, and how to perform the services, whether the services must be performed by   
     
particular persons, whether the leased employees are subject to the supervision of the recipient,   
     
and whether the leased employees must perform services in the order or sequence set by the   
     
recipient); and   
     
     
     
  (5) If the recipient organization is relying on any qualified plan(s) maintained by the employee   
     
leasing organization for purposes of qualification of the recipient organization's plan, a description   
     
of such plan(s) (including a description of the contributions or benefits provided for all leased   
     
employees that are attributable to services performed for the recipient organization, plan eligibility,   
     
and vesting).   
     
     
 SECTION 18. WHAT    
     
 ARE THE PROCEDURES    
     
 FOR REQUESTING§ 401(h) AND§ 420    
     
 DETERMINATION    
     
 LETTERS?    
     
     
     
 Scope.01 This section provides procedures for requesting determination letters (i) with respect to   
     
whether the requirements of§ 401(h) are satisfied in a plan with retiree medical benefit features,   
     
and (ii) on plan language that permits, pursuant to§ 420, the transfer of assets in a defined benefit   
     
plan to a health benefit account described in§ 401(h) or to an applicable life insurance account   
     
in the plan.   
     
     
 Required information for.02 EP Determinations will issue a determination letter that considers whether the requirements§ 401(h) determination    
of§ 401(h) are satisfied in a plan with retiree medical benefit features only if the plan sponsor   
     
requests such a determination, the plan sponsor is otherwise eligible to apply for a determination   
     
letter, and the plan sponsor's application includes (in addition to the application forms and any   
     
other material required by this revenue procedure) a cover letter that requests consideration of§ 401(h). The cover letter must specifically state that consideration is being requested with regard   
     
to§ 401(h) in addition to other matters under§ 401(a) and must specifically state the location of   
     
plan provisions that satisfy the requirements of§ 40l(h) (Part I of the checklist in Appendix C of   
     
this revenue procedure must be used to identify the location of relevant plan provisions).   
     
     
 Required information for.03 EP Determinations will consider the qualified status of certain plan language designed§ 420 determination    
to comply with§ 420 only if the plan sponsor requests such consideration with Form 5300,   
     
Application for Determination of Employee Benefit Plan. The cover letter must specifically state   
     
(i) whether consideration is being requested only with regard to§ 420, or (ii) whether consideration   
     
is being requested with regard to§ 420 in addition to other matters under§ 401(a) (if consideration   
     
of other matters under§ 401(a) is being requested, the application forms and other materials   
     
required by this revenue procedure must also be submitted). The cover letter must specifically   
     
state the location of plan provisions that satisfy each of the following requirements (Parts I and II   
     
of the checklist in Appendix C of this revenue procedure must be used to identify the location of   
     
relevant plan provisions).   
     
     
     
  (1) The plan must include a health benefits account as described in§ 401(h).   
     
     
     
  (2) The plan must provide that transfers shall be limited to transfers of "excess assets" as defined   
     
in§ 420(e)(2).   
     
     
     
  (3) The plan must provide that only one transfer may be made in a taxable year. However, if   
     
there is a transfer from a defined benefit plan to both a health benefits account and to an applicable   
     
life insurance account in the same taxable year, both transfers are treated as one transfer.   
     
     
  (4) The plan must provide that the amount transferred will not exceed the amount that is   
     
reasonably estimated to be the amount the employer will pay out (whether directly or through   
     
reimbursement) of the health benefit account and applicable life insurance account during the   
     
taxable year of the transfer for "qualified current retiree liabilities," as defined in§ 420(e)(1).   
     
     
     
  (5) The plan must provide that no transfer will be made after December 31, 2025.   
     
     
     
  (6) The plan must provide that any assets transferred, and any income allocable to such assets,   
     
will be used only to pay qualified current retiree health liabilities for the taxable year of transfer.   
     
     
     
  (7) The plan must provide that any amounts transferred to a health benefits account (and income   
     
attributable to such amounts) or an applicable life insurance account that are not used to pay   
     
qualified current retiree health liabilities will be transferred back to the defined benefit portion of   
     
the plan.   
     
     
     
  (8) The plan must provide that the amounts paid out of a health benefits account will be treated   
     
as paid first out of transferred assets and income attributable to those assets.   
     
     
     
  (9) The plan must provide that the accrued pension benefits for participants and beneficiaries   
     
must become nonforfeitable as if the plan had terminated immediately prior to the transfer (or in   
     
the case of a participant who separated during the 1-year period ending on the date of transfer   
     
immediately before such separation). In the case of a transfer described in§ 420(b)(4) that relates   
     
to a prior year, the plan must provide that the accrued benefit of a participant who separated from   
     
service during the taxable year to which such transfer relates will be recomputed and treated as   
     
nonforfeitable immediately before such separation.   
     
     
     
  (10) The plan must provide that a transfer will be permitted only if each group health plan   
     
or arrangement under which health benefits are provided contains provisions satisfying§ 420(c)   
     
(3). The plan must define "applicable employer cost," "cost maintenance period," and "benefit   
     
maintenance period," as applicable, consistent with§ 420(c)(3), as amended. The plan may   
     
provide that§ 420(c)(3) is satisfied separately with respect to individuals eligible for benefits   
     
under Title XVIII of the Social Security Act at any time during the taxable year and with respect   
     
to individuals not so eligible, and separately for applicable life insurance benefits with respect to   
     
individuals 65 or older at any time during the taxable year and with respect to individuals under   
     
age 65 during the taxable year.   
     
     
     
  (11) The plan must provide that transferred assets will not be used for key employees (as defined   
     
in§ 416(i)(1).   
     
     
 PART IIB. INTERESTED PARTY NOTICE AND COMMENT    
     
     
 SECTION 19. WHAT    
     
 RIGHTS TO NOTICE    
     
 AND COMMENT DO    
     
 INTERESTED PARTIES    
     
 HAVE?    
     
     
     
 Rights of interested parties.01 Persons who qualify as interested parties under§ 1.7476-1(b) have the following rights:   
     
     
  (1) To receive notice, in accordance with section 20 of this revenue procedure, that an application   
     
for an advance determination will be filed regarding the qualification of plans described in§§ 401,   
     
403(a), 409, and/or 4975(e)(7);   
     
     
     
  (2) To submit written comments with respect to the qualification of such plans to the Service;   
     
     
     
  (3) To request the DOL to submit a comment to the Service on behalf of the interested parties;   
     
and   
     
     
     
  (4) To submit written comments to the Service on matters with respect to which the DOL was   
     
requested to comment but declined.   
     
     
 Comments by interested.02 Comments submitted by interested parties must be received by EP Determinations by the   
 parties    
45th day after the day on which the application for determination is received by EP Determinations   
     
(however, see sections 19.03 and 19.04 of this revenue procedure for filing deadlines in cases in   
     
which the DOL has been requested to comment). Such comments must be in writing and signed   
     
by the interested parties or by an authorized representative of such parties (as provided in section   
     
6.02(11) of this revenue procedure), and addressed to:   
     
     
     
  -  Internal Revenue Service   
     
     
     
  -  EP Determinations   
     
     
     
  -  Attn: Customer Service Manager   
     
     
     
  -  P.O.Box 2508   
     
     
     
  -  Cincinnati, OH 45202   
     
     
     
  Comments must contain the following information:   
     
     
     
  (1) The names of the interested parties making the comments;   
     
     
     
  (2) The name and taxpayer identification number of the applicant for a determination;   
     
     
     
  (3) The name of the plan, the plan identification number, and the name of the plan administrator;   
     
     
     
  (4) Whether the parties submitting the comment are:   
     
     
     
  (a) Employees eligible to participate under the plan;   
     
     
     
  (b) Employees with accrued benefits under the plan, or former employees with vested benefits   
     
under the plan;   
     
     
     
  (c) Beneficiaries of deceased former employees who are eligible to receive or are currently   
     
receiving benefits under the plan; or   
     
     
     
  (d) Employees not eligible to participate under the plan;   
     
     
  (5) The specific matters raised by the interested parties on the question of whether the plan   
     
meets the requirements for qualification involving§§ 401 and 403(a), and how such matters relate   
     
to the interests of the parties making the comment; and   
     
     
     
  (6) The address of the interested party submitting the comment (or if a comment is submitted   
     
jointly by more than one party, the name and address of a designated representative) to which all   
     
correspondence, including a notice of the Service's final determination with respect to qualification,   
     
should be sent (the address designated for notice by the Service will also be used by the DOL in   
     
communicating with the parties submitting a request for comment). The designated representative   
     
may be one of the interested parties submitting the comment or an authorized representative. If   
     
two or more interested parties submit a single comment and one person is not designated in the   
     
comment as the representative for receipt of correspondence, a notice of determination mailed to   
     
any interested party who submitted the comment shall be notice to all the interested parties who   
     
submitted the comment for purposes of§ 7476(b)(5).   
     
     
 Requests for DOL to submit.03 A request to the DOL to submit to EP Determinations a comment pursuant to section 3001(b)   
 comments    
(2) of ERISA must be made in accordance with the following procedures.   
     
     
     
  (1) The request must be received by the DOL by the 25th day after the day the application for   
     
determination is received by EP Determinations. However, if the parties requesting the DOL to   
     
submit a comment wish to preserve the right to comment to EP Determinations in the event the   
     
DOL declines to comment, the request must be received by the DOL by the 15th day after the day   
     
the application for determination is received by EP Determinations.   
     
     
     
  (2) The request to the DOL to submit a comment to EP Determinations must:   
     
     
     
  (a) Be in writing;   
     
     
     
  (b) Be signed as provided in section 19.02 of this revenue procedure;   
     
     
     
  (c) Contain the names of the interested parties requesting the DOL to comment and the address   
     
of the interested party or designated representative to whom all correspondence with respect to the   
     
request should be sent (see also section 19.02(6) of this revenue procedure);   
     
     
     
  (d) Contain the information prescribed in section 19.02(2), (3), (4), (5), and (6) of this revenue   
     
procedure;   
     
     
     
  (e) Indicate that the application was or will be submitted to EP Determinations at the address   
     
provided in section 31 of this revenue procedure;   
     
     
     
  (f) Contain a statement of the specific matters upon which the DOL's comment is sought, as   
     
well as how such matters relate to the interested parties making the request; and   
     
     
     
  (g) Be addressed as follows:   
     
     
     
  -  Deputy Assistant Secretary   
     
     
     
  -  Employee Benefits Security Administration   
     
     
     
  -  U.S. Department of Labor   
     
     
  -  200 Constitution Avenue, N.W.   
     
     
     
  -  Washington, D.C. 20210   
     
     
     
  -  Attention: 3001 Comment Request   
     
     
 Right to comment if DOL.04 If a request described in section 19.03 of this revenue procedure is made and the DOL   
 declines to comment    
notifies the interested parties making the request that it declines to comment on a matter concerning   
     
qualification of the plan which was raised in the request, the parties submitting the request may   
     
still submit a comment to EP Determinations on such matter. The comment must be received   
     
by the later of the 45th day after the day the application for determination is received by EP   
     
Determinations or the 15th day after the day on which notification is given by the DOL that it   
     
declines to submit a comment on such matter (see section 19.07 of this revenue procedure for   
     
the date of notification). In no event may the comment be received later than the 60th day after   
     
the day the application for determination was received. Such a comment must comply with the   
     
requirements of section 19.02 of this revenue procedure and include a statement that the comment   
     
is being submitted on matters raised in a request to the DOL upon which the DOL declined to   
     
comment.   
     
     
 Confidentiality of.05 For rules regarding the confidentiality of contents of written comments submitted by   
 comments    
interested parties to the Service pursuant to section 19.02 or 19.04 of this revenue procedure, see§ 601.201(o)(5) of the Statement of Procedural Rules.   
     
     
 Availability of comments. 06 For rules regarding the availability to the applicant of copies of all comments on the   
     
application submitted pursuant to section 19.01(1), (2), (3), and (4)of this revenue procedure, see§ 601.201(o)(5) of the Statement of Procedural Rules.   
     
     
 When comments are.07 An application for an advance determination, a comment to EP Determinations, or a   
 deemed made    
request to the DOL shall be deemed made when it is received by EP Determinations or the DOL.   
     
Notification by the DOL that it declines to comment shall be deemed given when it is received   
     
by the interested party or designated representative. The notice described in section 20.01 of this   
     
revenue procedure shall be deemed given when it is posted or sent to the person in the manner   
     
described in§ 1.7476-2. In the case of an application, comment, request, notification, or notice   
     
that is sent by mail or a private delivery service that has been designated under§ 7502(f), the date   
     
as of which it shall be deemed received will be determined under§ 7502. However, if such an   
     
application, comment, request, notification, or notice is not received within a reasonable period   
     
from the date determined under§ 7502, the immediately preceding sentence will not apply.   
     
     
 SECTION 20. WHAT    
     
 ARE THE GENERAL    
     
 RULES FOR NOTICE TO    
     
 INTERESTED PARTIES?    
     
     
     
 Notice to interested parties.01 Notice that an application for an advance determination regarding the qualification of a plan   
     
that is described in§ 401, 403(a), 409, or 4975(e)(7) and that is subject to§ 410 is to be made   
     
must be given to all interested parties in the manner prescribed in§ 1.7476-2(c) and in accordance   
     
with the requirements of this section. A notice to interested parties is deemed to be provided in a   
     
manner that satisfies§ 1.7476-2(c) if the notice is delivered using an electronic medium under a   
     
system that satisfies the requirements of§ 1.401(a)-21.   
     
     
     
     
 Time when notice must be.02 Notice must be given not less than 10 days nor more than 24 days prior to the day the   
 given    
application for a determination is submitted. If, however, an application is returned to the applicant   
     
for failure to adequately satisfy the notification requirements with respect to a particular group or   
     
class of interested parties, the applicant need not cause notice to be given to those groups or classes   
     
of interested parties with respect to which the notice requirement was already satisfied merely   
     
because, as a result of the resubmission of the application, the time limitations for providing the   
     
notice in this subsection would not be met.   
     
     
 Content of notice.03 The notice referred to in section 20.01 of this revenue procedure must contain the following   
     
information:   
     
     
     
  (1) A brief description identifying the class or classes of interested parties to whom the notice   
     
is addressed (e.g., all present employees of the employer, or all present employees eligible to   
     
participate);   
     
     
     
  (2) The name of the plan, the plan identification number, and the name of the plan administrator;   
     
     
     
  (3) The name and taxpayer identification number of the applicant for a determination;   
     
     
     
  (4) That an application for a determination as to the qualified status of the plan must be made   
     
to EP Determinations at the address provided in section 31 of this revenue procedure, and stating   
     
whether the application relates to an initial qualification, termination, or partial termination;   
     
     
     
  (5) A description of the class of employees eligible to participate under the plan;   
     
     
     
  (6) Whether or not EP Determinations has issued a previous determination as to the qualified   
     
status of the plan;   
     
     
     
  (7) A statement that any person to whom the notice is addressed is entitled to submit, or request   
     
the DOL to submit, to EP Determinations a comment on the question of whether the plan meets   
     
the requirements of§ 401 or 403(a); that two or more such persons may join in a single comment   
     
or request; and that if such persons request the DOL to submit a comment and the DOL declines   
     
to do so with respect to one or more matters raised in the request, the persons may still submit a   
     
comment to EP Determinations with respect to the matters on which the DOL declines to comment;   
     
     
     
  (8) The specific dates by which a comment to EP Determinations or a request to the DOL must   
     
be received in order to preserve the right of comment (see section 19 of this revenue procedure);   
     
     
     
  (9) The number of interested parties needed in order for the DOL to comment; and   
     
     
     
  (10) Except to the extent that the additional information required to be made available to   
     
interested parties by sections 20.05 through 20.09 of this revenue procedure is included in the   
     
notice, a description of a reasonable procedure whereby such additional informational material   
     
will be available to interested parties (see section 20.04 of this revenue procedure). A sample   
     
notice setting forth the above information in a case in which the additional information required by   
     
sections 20.05 through 20.09 of this revenue procedure will be made available at places accessible   
     
to the interested parties is provided in Exhibit B to this revenue procedure.   
     
     
 Procedures for making.04 The procedure referred to in section 20.03(10) of this revenue procedure, whereby the   
 information available to    
additional information required by sections 20.05 through 20.09 of this revenue procedure will   
 interested parties    
(to the extent not included in the notice) be made available to interested parties, may consist of   
     
making such material available for inspection and copying by interested parties at a place or places   
     
     
reasonably accessible to such parties, or supplying such material by using a method of delivery or   
     
a combination thereof that is reasonably calculated to ensure that all interested parties will have   
     
access to the materials, provided such procedure is immediately available to all interested parties,   
     
is designed to supply them with such additional informational material in time for them to pursue   
     
their rights within the time period prescribed, and is available until the earlier of: 1) the filing of a   
     
pleading commencing a declaratory judgment action under§ 7476 with respect to the qualification   
     
of the plan; or 2) the 92nd day after the day the notice of final determination is mailed to the   
     
applicant. Reasonable charges to interested parties for copying and/or mailing such additional   
     
informational material are permissible.   
     
     
 Information to be available.05 Unless provided in the notice, or unless section 20.06 of this revenue procedure applies,   
 to interested parties    
there shall be made available to interested parties under a procedure described in section 20.04 of   
     
this revenue procedure:   
     
     
     
  (1) An updated copy of the plan and the related trust agreement (if any); and   
     
     
     
  (2) The application for determination.   
     
     
 Special rules if there are.06 If there would be fewer than 26 participants in the plan, as described in the application   
 fewer than 26 participants    
(including, as participants, former employees with vested benefits under the plan, beneficiaries   
     
of deceased former employees currently receiving benefits under the plan, and employees who   
     
would be eligible to participate upon making mandatory employee contributions, if any), then   
     
in lieu of making the materials described in section 20.05 of this revenue procedure available to   
     
interested parties who are not participants (as described above), there may be made available to   
     
such interested parties a document containing the following information:   
     
     
     
  (1) A description of the plan's requirements respecting eligibility for participation and benefits   
     
and the plan's benefit formula;   
     
     
     
  (2) A description of the provisions providing for nonforfeitable benefits;   
     
     
     
  (3) A description of the circumstances which may result in ineligibility, or denial or loss of   
     
benefits;   
     
     
     
  (4) A description of the source of financing of the plan and the identity of any organization   
     
through which benefits are provided; and   
     
     
     
  (5) A description of any optional forms of benefits described in§ 411(d)(6) that have been   
     
reduced or eliminated by plan amendment.   
     
     
     
  However, once an interested party or designated representative receives a notice of final   
     
determination, the applicant must, upon request, make available to such interested party (whether   
     
or not the plan has fewer than 26 participants) an updated copy of the plan and related trust   
     
agreement (if any) and the application for determination.   
     
     
 Information described in.07 Information of the type described in§ 6104(a)(1)(D) should not be included in the§    6104(a)(1)(D) should not    
application, plan, or related trust agreement submitted to EP Determinations. Accordingly, such   
 be included    
information should not be included in any of the materials required by section 20.05 or 20.06 of   
     
this revenue procedure to be made available to interested parties.   
     
 Availability of additional.08 Unless provided in the notice, there shall be made available to interested parties under   
 information to interested    
a procedure described in section 20.04 of this revenue procedure any additional documents   
 parties    
relating to the application which is submitted by or for the applicant to EP Determinations, or   
     
furnished by EP Determinations to the applicant; provided, however, if there would be fewer   
     
than 26 participants in the plan as described in the application (including, as participants, former   
     
employees with vested benefits under the plan, beneficiaries of deceased former employees   
     
currently receiving benefits under the plan, and employees who would be eligible to participate   
     
upon making mandatory employee contributions, if any), such additional documents need not be   
     
made available to interested parties who are not participants (as described above) until they, or   
     
their designated representative, receive a notice of final determination: The applicant may also   
     
withhold from such inspection and copying any information described in§ 6104(a)(1)(C) and (D)   
     
which may be contained in such additional documents.   
     
     
 Availability of notice to.09 Unless provided in the notice, there shall be made available to all interested parties under a   
 interested parties    
procedure described in section 20.04 of this revenue procedure the material described in sections   
     
19.02 through 19.07 of this revenue procedure.   
     
     
 PART IIC. PROCESSING DETERMINATION LETTER REQUESTS    
     
     
 SECTION 21.HOW    
     
 DOES EMPLOYEE    
     
 PLANS RULINGS AND    
     
 AGREEMENTS HANDLE    
     
 DETERMINATION    
     
 LETTER REQUESTS?    
     
     
     
 Oral advice.01 Oral advice   
     
     
     
  (1) EP Determinations does not issue determination letters on oral requests. However, personnel   
     
in EP Determinations ordinarily will discuss with taxpayers or their representatives inquiries   
     
regarding substantive tax issues, whether EP Determinations will issue a determination letter on   
     
particular issues, and questions relating to procedural matters about submitting determination   
     
letter requests. Any discussion of substantive issues will be at the discretion of EP Determinations   
     
on a time-available basis, will not be binding on the Service, and cannot be relied upon as a   
     
basis of obtaining retroactive relief under the provisions of§ 7805(b). A taxpayer may seek oral   
     
technical assistance from a taxpayer Service representative when preparing a return or report,   
     
under established procedures. Oral advice is advisory only, and the Service is not bound to   
     
recognize it in the examination of the taxpayer's return,   
     
     
     
  (2) The advice or assistance furnished, whether requested by personal appearance, telephone, or   
     
correspondence will be limited to general procedures, or will direct the inquirer to source material,   
     
such as pertinent Code provisions, regulations, revenue procedures, and revenue rulings that may   
     
aid the inquirer in resolving the question or problem.   
     
     
 Conferences.02 EP Determinations may grant a pre-submission conference upon written request from a   
     
taxpayer or the taxpayer's representative, provided the request shows that a substantive plan, or   
     
amendment or other relevant documents have been developed for submission to the Service, but   
     
that special problems or issues are involved, and EP Determinations concludes that a conference   
     
would be warranted in the interest of facilitating review and determination when the application is   
     
formally submitted. Statements made by EP Determinations at a pre-submission conference will   
     
not be binding on the Service, and cannot be relied upon as a basis of obtaining retroactive relief   
     
under the provisions of§ 7805(b). See section 10.16 of this revenue procedure regarding the right   
     
to a status conference on applications pending for at least 270 days.   
     
 Determination letter based.03 Administrative record   
 solely on administrative    
     
 record    
     
     
    (1) In the case of a request for a determination letter, the determination of EP Determinations or   
     
the Independent Office of Appeals on the qualification or non-qualification of the retirement plan   
     
shall be based solely upon the facts contained in the administrative record. The administrative   
     
record shall consist of the following:   
     
     
     
  (a) The request for determination, the retirement plan and any related trust instruments, and   
     
any written modifications or amendments made by the applicant during the proceedings within   
     
the Service;   
     
     
     
  (b) All other documents submitted to the Service by, or on behalf of, the applicant with respect   
     
to the request for determination;   
     
     
     
  (c) All written correspondence between the Service and the applicant with respect to the request   
     
for determination, and any other documents issued to the applicant from the Service;   
     
     
     
  (d) All written comments submitted to the Service pursuant to sections 19.01(2), (3), and (4)   
     
of this revenue procedure, and all correspondence relating to comments submitted between the   
     
Service and persons (including the PBGC and the DOL) submitting comments pursuant to sections   
     
19.01(2), (3), and (4) of this revenue procedure; and   
     
     
     
  (e) In any casein which the Service makes an investigation regarding the facts as represented   
     
or alleged by the applicant in the request for determination or in comments submitted pursuant   
     
to sections 19.01(2), (3), and (4) of this revenue procedure, a copy of the official report of such   
     
investigation.   
     
     
     
  (2) The administrative record shall be closed upon the earlier of the following events:   
     
     
     
  (a) The date of mailing of a notice of final determination by the Service with respect to the   
     
application for determination; or   
     
     
     
    (b) The filing of a petition with the United States Tax Court seeking a declaratory judgment with   
     
respect to the retirement plan.   
     
     
     
  (3) Any oral representation or modification of the facts as represented or alleged in the   
     
application for determination or in a comment filed by an interested party, which is not reduced to   
     
writing, shall not become a part of the administrative record and shall not be taken into account   
     
in the determination of the qualified status of the retirement plan by EP Determinations or the   
     
Independent Office of Appeals.   
     
     
 Notice of final.04 In the case of final determination, the notice of final determination shall be one of the   
 determination    
following:   
     
     
     
  (1) The letter issued by EP Determinations or the Independent Office of Appeals which states   
     
that the applicant's plan satisfies the qualification requirements of the Code. The favorable   
     
determination letter will be sent by certified mail in situations in which an interested party, the   
     
DOL, or the PBGC has commented on the application for determination.   
     
     
  (2) The letter issued, by certified mail, by EP Determinations or the Independent Office of   
     
Appeals subsequent to a letter of proposed determination, stating that the applicant's plan fails to   
     
satisfy the qualification requirements of the Code.   
     
     
 Issuance of the notice of.05 EP Determinations or the Independent Office of Appeals will send the notice of final   
 final determination    
determination to the applicant, to the interested parties who have previously submitted comments   
     
on the application to the Service ( or to the persons designated by them to receive such notice), to   
     
the DOL if the DOL has submitted a comment, and to the PBGC, if the PBGC has submitted a   
     
comment.   
     
     
 SECTION 22. WHAT    
     
 ARE THE STEPS    
     
 FOR EXHAUSTING    
     
 ADMINISTRATIVE    
     
 REMEDIES?    
     
     
     
 In general.01 For purposes of§ 7476(b)(3), a petitioner is deemed to have exhausted the administrative   
     
remedies available within the Service upon the completion of the steps described in section 22.02,   
     
22.03, 22.04, or 22.05 of this revenue procedure subject, however, to sections 20.06 and 20.07 of   
     
this revenue procedure. If applicants, interested parties, or the PBGC do not complete the applicable   
     
steps described below, they will not have exhausted their respective available administrative   
     
remedies as required by§ 7476(b)(3) and will, thus, be precluded from seeking declaratory   
     
judgment under§ 7476 except to the extent that section 22.05 of this revenue procedure applies.   
     
     
 Steps for exhausting.02 In the case of an applicant, with respect to any matter relating to the qualification of a plan,   
 administrative remedies    
the steps referred to in section 22.01 of this revenue procedure are:   
     
     
     
  (1) Filing a completed application with EP Determinations pursuant to this revenue procedure;   
     
     
     
  (2) Complying with the requirements pertaining to notice to interested parties as set forth in this   
     
revenue procedure and§ 1.7476-2; and,   
     
     
     
  (3) Appealing to the Independent Office of Appeals pursuant to§ 601.201(o)(6) of the Statement   
     
of Procedural Rules, in the event a notice of proposed adverse determination is issued by EP   
     
Determinations.   
     
     
 Applicant's request for.03 In order for a petitioner to be deemed to have exhausted administrative remedies within the§ 7805(b) relief    
Service with respect to§ 7805(b), an applicant must submit a request for relief under§7805(b)   
     
to the Service in accordance with the procedures in section 23.08 of this revenue procedure. A   
     
request for relief under§ 7805(b) must be submitted to the agent or specialist assigned to the case.   
     
     
 Interested parties.04 In the case of an interested party or the PBGC, the steps referred to in section 22.01 of this   
     
revenue procedure are, with respect to any matter relating to the qualification of the plan, submitting   
     
to EP Determinations a comment raising such matter in accordance with section 19.01(2) of this   
     
revenue procedure, or requesting the DOL to submit to EP Determinations a comment with respect   
     
to such matter in accordance with section 19.01(3) of this revenue procedure and, if the DOL   
     
declines to comment, submitting the comment in accordance with section 19.01(4) of this revenue   
     
procedure, so that it may be considered by EP Determinations through the administrative process.   
 Deemed exhaustion of    
     
 administrative remedies.05 An applicant, an interested party, or the PBGC will not be deemed to have exhausted   
     
administrative remedies prior to the earlier of:   
     
     
    (1) The completion of those steps applicable to each as set forth in section 22.01, 22.02, 22.03,   
     
or 22.04 of this revenue procedure, which constitute their administrative remedies; or   
     
     
     
  (2) The expiration of the 270-day period described in§ 7476(b)(3), which period shall be   
     
extended in a case in which there has not been a completion of all the steps referred to in section   
     
22.02 of this revenue procedure, and the Service has proceeded with due diligence in processing   
     
the application for determination.   
     
     
 Service must have.06 The step described in section 22.02(3) of this revenue procedure will not be considered   
 reasonable time to act on    
completed until the Service has had a reasonable time to act upon the appeal.   
 appeal    
     
     
     
 Service must have.07 If the applicant has requested relief under§ 7805(b), the applicant's administrative remedies   
 reasonable time to act on    
with respect to the§ 7805(b) request will not be considered exhausted unless the procedures for   
 request for§ 7805(b) relief    
making a§ 7805(b) request as set forth in section 23.08 of this revenue procedure have been   
     
followed and the Service has had a reasonable time to act upon the request.   
     
     
 SECTION 23. WHAT    
     
 EFFECT WILL A    
     
 DETERMINATION    
     
 LETTER HAVE?    
     
     
     
 May be relied on subject to.01 A taxpayer ordinarily may rely on a determination letter received from EP Determinations   
 limitations    
subject to the conditions and limitations described in this section.   
     
     
 Scope of reliance on.02   
 determination letter    
     
     
     
     
  (1) A determination letter issued pursuant to this revenue procedure contains only the opinion   
     
of EP Determinations as to the qualification of the particular plan involving the provisions of§§ 401 and 403(a) and the status of a related trust, if any, under§ 501(a). Such a determination   
     
letter is based on the facts and demonstrations presented to EP Determinations in connection with   
     
the application for the determination letter and may not be relied upon after a change in material   
     
fact or the effective date of a change in law, except as provided below. EP Determinations may   
     
determine, based on the application form, the extent of review of the plan document. Failure   
     
to disclose a material fact or misrepresentation of a material fact adversely affects the reliance   
     
that would otherwise be obtained through the issuance by EP Determinations of a favorable   
     
determination letter. Similarly, failure to accurately provide any of the information called for on   
     
any form required by this revenue procedure may result in no reliance. Applicants are advised to   
     
retain copies of all supporting data submitted with their applications. Failure to do so may limit   
     
the scope of reliance.   
     
     
     
  (2) While a favorable determination letter may serve as a basis for determining deductions for   
     
employer contributions thereunder, it is not to be taken as an indication that contributions are   
     
necessarily deductible as made. This latter determination can be made only upon an examination   
     
of the employer's tax return in accordance with the limitations, and subject to the conditions, of§ 404.   
     
     
 Effect of subsequent.03 The prior qualification of a plan as adopted by an employer will not be considered to be   
 publication of revenue    
adversely affected by the publication of a revenue ruling, a revenue procedure, or an administrative   
 ruling, etc.    
pronouncement within the meaning of§ l.6661-3(b)(2) in cases in which:   
     
     
  (1) The plan was the subject of a favorable determination letter and the request for that letter   
     
contained no misstatement or omission of material facts;   
     
     
     
  (2) The facts subsequently developed are not materially different from the facts on which the   
     
determination letter was based;   
     
     
     
  (3) There has been no change in the applicable law; and   
     
     
     
  (4) The employer that established the plan acted in good faith in reliance on the determination   
     
letter.   
     
     
     
  However, all such plans must be amended to comply with the published guidance for subsequent   
     
years, in accordance with the rules set forth in Rev. Proc. 2016-37.   
     
     
 Effect of subsequent.04 In general, a plan sponsor that maintains a qualified plan for which a favorable determination   
 amendment by employer    
letter has been issued and that is otherwise entitled to rely on the determination letter may not   
     
continue to rely on the determination letter with respect to a plan provision that is subsequently   
     
amended or that is subsequently affected by a change in law. However, a plan sponsor may   
     
continue to rely on a determination letter with respect to plan provisions that are not amended   
     
by the employer or affected by a change in law. An adopting employer of a pre-approved plan   
     
amending any provision of a pre-approved plan, including its adoption agreement (other than   
     
certain amendments that will not cause a plan to fail to be identical to a pre-approved plan, as   
     
described in section 8.03 of Rev. Proc. 2017-41), will lose reliance on the opinion letter.   
     
     
 Revocation or modification.05 If the Director, Employee Plans reaches a conclusion contrary to that expressed in a   
 of a determination letter    
determination letter, he or she has the authority to revoke or modify a determination letter in any   
     
manner.   
     
     
 Determination letter.06 The revocation or modification of a determination letter will be applied retroactively to the   
 revoked or modified based    
taxpayer for whom the determination letter was issued or to a taxpayer whose tax liability was   
 on material change in facts    
directly involved in the determination letter if--   
 applied retroactively    
     
     
  (1) there was a misstatement or omission of controlling facts;   
     
     
     
  (2) the facts at the time of the transaction are materially different from the controlling facts on   
     
which the determination letter was based; or   
     
     
     
  (3) the transaction involves a continuing action or series of actions and the controlling facts   
     
change during the course of the transaction.   
     
     
 Not otherwise generally.07 If the revocation or modification of a determination letter occurs, for reasons other than   
 revoked or modified    
a change in facts as described in section 23.06 of this revenue procedure, the revocation or   
 retroactively    
modification will generally not be applied retroactively to the taxpayer for whom the determination   
     
letter was issued or to a taxpayer whose tax liability was directly involved in the determination   
     
letter provided that--   
     
     
     
  (1) there was no change in the applicable law;   
     
     
  (2) the determination letter was originally issued for a proposed transaction; and   
     
     
     
  (3) the taxpayer directly involved in the determination letter acted in good faith in relying on   
     
the determination letter, and revoking or modifying the determination letter retroactively would   
     
be to the taxpayer's detriment.   
     
     
 Taxpayer may request.08 A taxpayer may seek relief from retroactive revocation or modification of a determination   
 that retroactive effect of    
letter under§ 7805(b). A request for relief under§ 7805(b) must be in writing and must be   
 revocation or modification    
submitted to the agent or specialist assigned to the case. The request for relief under§ 7805(b)   
 be limited under§ 7805(b)    
must be submitted before issuance of the final adverse determination letter.   
     
     
     
  (1) Form of request for relief. A taxpayer's request to limit the retroactive effect of the   
     
revocation or modification of the determination letter must--   
     
     
     
  (a) state that it is being made under§ 7805(b);   
     
     
     
  (b) state the relief sought;   
     
     
     
  (c) explain the reasons and arguments in support of the relief sought; and   
     
     
     
  (d) include any documents bearing on the request.   
     
     
     
  (2) Notice of denial of request for relief.  If the request for relief under§ 7805(b) is denied, the   
     
applicant will be notified in writing of the denial.   
     
     
     
  (3) Taxpayer must exhaust its administrative remedies. If a taxpayer seeks declaratory   
     
judgment under§  7476 in response to a retroactive revocation or modification, to preserve judicial   
     
review of a claim for relief under§ 7805(b), the taxpayer must follow the steps in this revenue   
     
procedure in order to have exhausted its administrative remedies with respect to its request under§ 7805(b). If the taxpayer does not complete the applicable steps, the taxpayer will not have   
     
exhausted its administrative remedies as required by§ 7476(b)(3) with respect to its request for§ 7805(b) relief, and will thus be precluded from obtaining§ 7805(b) relief in any declaratory   
     
judgment it seeks under§ 7476.   
     
     
     
  If a taxpayer has requested§ 7805(b) relief, the taxpayer's administrative remedies with respect   
     
to its§ 7805(b) request will not be considered exhausted until the Service has had a reasonable   
     
amount of time to act upon the request.   
     
     
 PART III. PROCEDURES FOR LETTER RULING REQUESTS    
     
     
 PART IIIA. REQUESTING LETTER RULINGS    
     
     
 SECTION 24.    
     
 UNDER WHAT    
     
 CIRCUMSTANCES    
     
 DOES EMPLOYEE    
     
 PLANS RULINGS AND    
     
 AGREEMENTS ISSUE    
     
 LETTER RULINGS?    
     
     
 Scope limited to issues.01 Employee Plans Rulings and Agreements issues letter rulings on proposed transactions and   
 specified    
on completed transactions either before or after the taxpayer's return covering the issue presented   
     
in a ruling request is filed. Employee Plans Rulings and Agreements only issues letter rulings   
     
involving:   
     
     
     
    (1) Section 72 (involving computation of the exclusion ratio only);   
     
     
     
  (2) Changes in funding methods (see Rev. Proc. 2017-57, 2017-44 IRB 474) and actuarial   
     
assumptions under§ 412, 430, 431 or 433;   
     
     
     
  (3) Waiver of the liquidity shortfall (as that term is defined in§ 430(j)(4)) excise tax under§ 4971(f)(4);   
     
     
     
  (4) Waiver of the 60-day rollover requirement under§§ 402(c)(3) and 408(d)(3) (see Rev. Proc.   
     
2003-16, 2003-4 IRB 359, as modified by Rev. Proc. 2016-47, 2016-37 IRB 37, and by Rev. Proc.   
     
2020-46, 2020-45 IRB 995);   
     
     
     
  (5) A change in the plan year of an employee retirement plan and the trust year of a tax-exempt   
     
employees' trust (see Rev. Proc. 87-27, 1987-1 CB 769);   
     
     
     
  (6) The tax consequences of prohibited transactions under§§ 503 and 4975;   
     
     
     
  (7) Whether individual retirement accounts established by employers or associations of   
     
employees meet the requirements of§ 408(c) (see Rev. Proc. 87-50; Rev. Proc. 92-38; Rev. Proc.   
     
98-59; Rev. Proc. 2002-10, and Rev. Proc. 2010-48, as modified by Appendix A of this revenue   
     
procedure);   
     
     
     
  (8) Requests for relief under§ 301.9100 to recharacterize contributions to a Roth IRA (see   
     
section 24.03 of this revenue procedure with respect to elections under§ 301.9100-1);   
     
     
     
  (9) Requests by the plan sponsor of a multiemployer pension plan for approval of an extension   
     
of an amortization period in accordance with§ 431(d), including requests in connection with   
     
an extension of an amortization period involving whether a plan amendment is reasonable and   
     
provides for only de minimis increases in plan liabilities in accordance with§§ 401(a)(33) and   
     
412(c)(7)(B)(i) (see Rev. Proc. 2010-52, 2010-52 IRB 927);   
     
     
     
  (10) Requests for the return to the employer of certain nondeductible contributions (see Rev.   
     
Proc. 90-49, 1990-2 CB 620, as modified by Appendix A of this revenue procedure); or   
     
     
     
  (11) Requests for approval of the use of a substitute mortality table in accordance with§ 430(h)   
     
(3)(C) (see Rev. Proc. 2017-55, 2017-43 IRB 373).   
     
     
     
  Letter rulings involving other issues relating to qualified plans may be issued by the Office of   
     
Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes).   
     
Procedures for requesting letter rulings under the jurisdiction of the Office of Associate Chief   
     
Counsel are set forth in Rev. Proc. 2022-1, this Bulletin.   
     
 Generally not in employee.02 The Employee Plans Rulings and Agreements office ordinarily will not issue letter rulings   
 plans qualification matters    
on matters involving a plan's qualified status under§§ 401 through 420 and§ 4975(e)(7).   
     
These matters are generally handled by EP Determinations pursuant to this revenue procedure   
     
and Rev. Proc. 2016-37. Occasionally these matters may be handled by the Office of Associate   
     
Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes). See section   
     
4.02(12) of Rev. Proc. 2022-3, this Bulletin.   
     
     
 Request to Employee Plans.03 Employee Plans Rulings and Agreements will consider a request for an extension of time   
 Rulings and Agreements    
for making an election under§ 301.9100-3 to recharacterize annual contributions made to a Roth   
 for extension of time for    
IRA. Employee Plans Rulings and Agreements will also consider recharacterization requests   
 making an election or    
under§ 301.9100-3 that relate to a conversion or rollover contribution to a Roth IRA but only if   
 for other relief under    
the rollover or conversion was made prior to January 1, 2018.§ 301.9100-1    
     
     
  With respect to recharacterization of a Roth IRA, Employee Plans Rulings and Agreements   
     
will consider a request for an extension of time for making an election or other application for   
     
relief under§ 301.9100-1 even if submitted after the return covering the issue presented in the§ 301.9100-1 request has been filed and even if submitted after an examination of the return   
     
has begun or after the issues in the return are being considered by the Independent Office of   
     
Appeals or a federal court. In such a case, Employee Plans Rulings and Agreements will notify   
     
the Director, Small Business/Self-Employed (SB/SE) Examinations.   
     
     
     
  Section 301.9100-1 requests, even those submitted after the examination of the taxpayer's return   
     
has begun, are letter ruling requests that should be submitted pursuant to this revenue procedure,   
     
including payment of the applicable user fee referenced in section 6.02(15) of this revenue   
     
procedure. In addition, the taxpayer must include the information required by§ 301.9100-3(e).   
     
     
     
  However, an election made pursuant to§ 301.9100-2 is not a letter ruling and does not require   
     
payment of any user fee. See§ 301.9100-2(d). Such an election pertains to an automatic extension   
     
of time under§ 301.9100-1. ·   
     
     
 Issuance of a letter ruling.04 Unless the issue is covered by section25 of this revenue procedure, a letter ruling may   
 before the issuance of    
be issued before the issuance of a temporary or final regulation or other published guidance that   
 a regulation or other    
interprets the provisions of any act under the following conditions:   
 published guidance    
     
     
   (1) Answer is clear or is reasonably certain.  If the letter ruling request presents an issue for   
     
which the answer seems clear by applying the statute to the facts or for which the answer seems   
     
reasonably certain but not entirely free from doubt, a letter ruling will be issued; or   
     
     
     
   (2) Answer is not reasonably certain.  If the letter ruling request presents an issue for which   
     
the answer does not seem reasonably certain, Employee Plans Rulings and Agreements may issue   
     
the letter ruling, using its best efforts to arrive at a determination, if it is in the best interest of   
     
tax administration. Under these circumstances, coordination with the Office of Chief Counsel   
     
generally will be required.   
     
     
     
  However, a letter ruling will not be issued if the letter ruling request presents an issue that   
     
cannot be readily resolved before a regulation or any other published guidance is issued.   
     
     
 Issues in prior return.05 Employee Plans Rulings and Agreements ordinarily does not issue letter rulings if, at the   
     
time the ruling is requested, the identical issue is involved in the taxpayer's return for an earlier   
     
period, and that issue:   
     
     
  (1) is being examined by the Director, Employee Plans Examinations;   
     
     
     
  (2) is being considered by the Independent Office of Appeals;   
     
     
     
  (3) is pending in litigation in a case involving the taxpayer or related taxpayer; or   
     
     
     
  (4) has been examined by the Director, Employee Plans Examinations, or considered by the   
     
Independent Office of Appeals, and the statutory period of limitation has not expired for either   
     
assessment or filing a claim for a refund or a closing agreement covering the issue of liability   
     
has not been entered into by the Director, Employee Plans Rulings and Agreements, or by the   
     
Independent Office of Appeals.   
     
     
     
  If a return dealing with an issue for a particular year is filed while a request for a ruling on that   
     
issue is pending, Employee Plans Rulings and Agreements will issue the ruling unless it is notified   
     
by the taxpayer or otherwise learns that an examination of that issue or the identical issue on an   
     
earlier year's return has been started by the Director, Employee Plans Examinations. See section   
     
6.05 of this revenue procedure. However, even if an examination has begun, Employee Plans   
     
Rulings and Agreements ordinarily will issue the letter ruling if the Director, Employee Plans   
     
Examinations, agrees, by memorandum, to permit the ruling to be issued.   
     
     
 Generally not to business.06 Employee Plans Rulings and Agreements does not issue letter rulings to business, trade, or   
 associations or groups    
industrial associations or to similar groups concerning the application of the tax laws to members   
     
of the group. Employee Plans Rulings and Agreements, however, may issue letter rulings to   
     
groups or associations on their own tax status or liability if the request meets the requirements of   
     
this revenue procedure.   
     
     
 Generally not to foreign.07 Employee Plans Rulings and Agreements does not issue letter rulings to foreign   
 governments    
governments or their political subdivisions about the U.S. tax effects of their laws. However,   
     
Employee Plans Rulings and Agreements may issue letter rulings to foreign governments or their   
     
political subdivisions on their own tax status or liability under U.S. law if the request meets the   
     
requirements of this revenue procedure.   
     
     
 Generally not on federal tax.08 Employee Plans Rulings and Agreements does not issue letter rulings on a matter involving   
 consequences of proposed    
the federal tax consequences of any proposed federal, state, local, municipal, or foreign legislation.   
 legislation    
     
     
     
 SECTION 25.    
     
 UNDER WHAT    
     
 CIRCUMSTANCES    
     
 DOES EMPLOYEE    
     
 PLANS RULINGS AND    
     
 AGREEMENTS HAVE    
     
 DISCRETION TO ISSUE    
     
 LETTER RULINGS?    
     
     
     
 Ordinarily not in certain.01 Employee Plans Rulings and Agreements ordinarily will not issue a letter ruling in certain   
 areas because of factual    
areas because of the factual nature of the problem involved or because of other reasons. Employee   
 nature of the problem    
Plans Rulings and Agreements may decline to issue a letter ruling if appropriate in the interest   
     
of sound tax administration, including due to resource constraints, or on other grounds whenever   
     
warranted by the facts or circumstances of a particular case.   
     
 No "comfort" letter rulings.02 No letter ruling will be issued with respect to an issue that is clearly and adequately   
     
addressed by statute, regulations, decision of a court of appropriate jurisdiction, revenue ruling,   
     
revenue procedure, notice, or other authority published in the Internal Revenue Bulletin.   
     
     
 Not on alternative plans or.03 A letter ruling will not be issued on alternative plans of proposed transactions or on   
 hypothetical situations    
hypothetical situations.   
     
     
 Ordinarily not on part of.04 Employee Plans Rulings and Agreements ordinarily will not issue a letter ruling on only   
 an integrated transaction    
part of an integrated transaction. If, however, a part of a transaction falls under a no-rule area, a   
     
letter ruling on other parts of the transaction may be issued. In this case, before preparing the letter   
     
ruling request, the taxpayer should call the office having jurisdiction for the matters on which the   
     
taxpayer is seeking a letter ruling to discuss whether Employee Plans Rulings and Agreements   
     
will issue a letter ruling on part of the transaction.   
     
     
 Not on partial terminations.05 Employee Plans Rulings and Agreements will not issue a letter ruling on the partial   
 of employee plans    
termination of an employee plan. However, determination letters involving the partial termination   
     
of an employee plan may be issued. See section 9.09 of this revenue procedure.   
     
     
 Law requires a letter ruling.06 Employee Plans Rulings and Agreements will issue a letter ruling on prospective or future   
     
transactions if the law or regulations require a determination of the effect of a proposed transaction   
     
for tax purposes.   
     
     
 Issues under consideration.07 A letter ruling relating to an issue that is being considered by the PBGC or the DOL, that   
 by the PBGC or the DOL    
involves the same taxpayer, shall be issued at the discretion of Employee Plans Rulings and   
     
Agreements.   
     
     
 Domicile in a foreign.08   
 jurisdiction    
     
     
  (1) Employee Plans Rulings and Agreements is ordinarily unwilling to rule in situations in   
     
which a taxpayer or a related party is domiciled or organized in a foreign jurisdiction with which   
     
the United States does not have an effective mechanism for obtaining tax information with respect   
     
to civil tax examinations and criminal investigations, which would preclude Employee Plans   
     
Rulings and Agreements from obtaining information located in such jurisdiction that is relevant to   
     
the analysis or examination of the tax issues involved in the ruling request.   
     
     
     
  (2) The provisions of section 25.08(1) of this revenue procedure will not apply if the taxpayer   
     
or affected related party (a) consents to the disclosure of all relevant information requested by   
     
Employee Plans Rulings and Agreements in processing the ruling request or in the course of   
     
an examination to verify the accuracy of the representations made and to otherwise analyze or   
     
examine the tax issues involved in the ruling request, and (b) waives all claims to protection of   
     
bank and commercial secrecy laws in the foreign jurisdiction with respect to the information   
     
requested by the Service.   
     
     
     
  In the event the taxpayer's or related party's consent to disclose relevant information or to   
     
waive protection of bank or commercial secrecy is determined by the Service to be ineffective or   
     
of no force and effect, then the Service may retroactively rescind any ruling rendered in reliance   
     
on such consent.   
     
 SECTION 26. WHAT    
     
 IS THE PROCEDURE    
     
 FOR REQUESTING    
     
 A LETTER RULING    
     
 FROM EMPLOYEE    
     
 PLANS RULINGS AND    
     
 AGREEMENTS?    
     
     
     
 General procedures for.01 The procedures in section 6 of this revenue procedure are generally applicable to requests   
 requesting a letter ruling    
for letter rulings.   
     
     
 Specific additional.02 The following specific revenue procedures and notices supplement the general instructions   
 procedures apply to certain    
for requests described in section 24 of this revenue procedure and apply to requests for a letter   
 letter ruling requests    
ruling regarding the Code sections and matters listed in this section. These revenue procedures   
     
and notices may be revised or supplemented.   
     
     
     
  (1) For requests by the plan sponsor of a multiemployer pension plan for approval of an extension   
     
of an amortization period in accordance with§ 431(d), see Rev. Proc. 2010-52, 2010-52 IRB 927.   
     
     
     
  (2) For requests by administrators or sponsors of a defined benefit plan to obtain approval for a   
     
change in funding method, see Rev. Proc. 2017-57.   
     
     
     
  (3) For requests for the return to the employer of certain nondeductible contributions, see Rev.   
     
Proc. 90-49, 1990-2 CB 620.   
     
     
     
  (4) For requests for approval of the use of a substitute mortality table in accordance with§ 430(h)(3)(C), see Rev. Proc. 2017-55.   
     
     
     
  (5) For information about opinion and advisory letters for§ 403(b) pre-approved plans, see Rev.   
     
Proc. 2013-22 and Rev. Proc. 2021-37, as applicable.   
     
     
 PART IIIB. PROCESSING LETTER RULING REQUESTS    
     
     
 SECTION 27. HOW    
     
 DOES EMPLOYEE    
     
 PLANS RULINGS AND    
     
 AGREEMENTS HANDLE    
     
 LETTER RULING    
     
 REQUESTS?    
     
     
     
 In general.01 Employee Plans Rulings and Agreements will issue letter rulings on the matters and under   
     
the circumstances described in section 24 of this revenue procedure and in the manner described   
     
in this section and section 29 of this revenue procedure.   
     
     
 Is not bound by informal.02 Employee Plans Rulings and Agreements will not be bound by the informal opinion   
 opinion expressed    
expressed by any authorized Service representative under this procedure, and such an opinion   
     
cannot be relied upon as a basis for obtaining retroactive relief under the provisions of§ 7805(b).   
     
     
 Will return any letter ruling    
     
 request mistakenly sent to.03 A request for a letter ruling sent to EP Determinations will be returned to the sender so that   
 wrong address      
the taxpayer can submit it to the appropriate office.   
     
 Tells taxpayer if request.04 If a request for a letter ruling does not comply with all the provisions of this revenue   
 lacks essential information    
procedure, the request will be acknowledged and the Employee Plans Rulings and Agreements   
 during initial contact    
representative will tell the taxpayer during the initial contact which requirements have not been   
     
met.   
     
     
 Information must be.05 If the request lacks essential information, which may include additional information needed   
 submitted within 30    
to satisfy the procedural requirements of this revenue procedure, as well as substantive changes to   
 calendar days    
transactions or documents needed from the taxpayer, the Employee Plans Rulings and Agreements   
     
representative will inform the taxpayer during the initial contact that the request will be closed if   
     
Employee Plans Rulings and Agreements does not receive the information within 30 calendar days   
     
and extension of time is not granted. See section 27.10 of this revenue procedure for information   
     
on extension of time and instructions on submissions of additional information.   
     
     
 Requires prompt.06 Material facts furnished to Employee Plans Rulings and Agreements by telephone or fax,   
 submission of additional    
or orally at a conference, must be promptly confirmed by letter to Employee Plans Rulings and   
 information requested after    
Agreements. This confirmation and any additional information requested by Employee Plans   
 initial contact    
Rulings and Agreements that is not part of the information requested during the initial contact   
     
must be furnished within 21 calendar days to be considered part of the request.   
     
     
     
  Additional information submitted to Employee Plans Rulings and Agreements must be   
     
accompanied by the following declaration: "Under penalties of perjury, I declare that I have    
     
 examined this information, including accompanying documents, and, to the best of my    
     
 knowledge and belief, the information contains all the relevant facts relating to the request    
     
 for the information, and such facts are true, correct, and complete."    This declaration must   
     
be signed in accordance with the requirements in section 6.02(14)(b) of this revenue procedure.   
     
A taxpayer who submits additional factual information on several occasions may provide one   
     
declaration subsequent to all submissions that refers to all submissions.   
     
     
 Encourages use of fax.07 To facilitate prompt action on letter ruling requests, taxpayers are encouraged to submit   
     
additional information by fax as soon as the information is available. The Employee Plans Rulings   
     
and Agreements representative who requests additional information can provide a telephone   
     
number to which the information can be faxed. A copy of this information and signed penalties   
     
of perjury statement, however, must be mailed or delivered to Employee Plans Rulings and   
     
Agreements.   
     
     
 Address to send additional.08 Additional information should be sent to the same address as the original letter ruling   
 information    
request. See section 31 of this revenue procedure. However, the additional information should   
     
include the name, office symbols, and room number of the Service representative who requested   
     
the information and the taxpayer's name and the case control number (which the Employee Plans   
     
Rulings and Agreements representative can provide).   
     
     
 Number of copies of.09 Generally, a taxpayer needs to submit only one copy of the additional information. However,   
 additional information to    
in appropriate cases, Employee Plans Rulings and Agreements may request additional copies of   
 be submitted    
the information.   
     
     
 Extension of 30-day or 21-.10 An extension of the 30-day period under section 27.05 of this revenue procedure or the   
 day period may be granted    
21-day period under section 27.06 of this revenue procedure will be granted only if justified in   
 if justified    
writing by the taxpayer and approved by the manager of the group to which the case is assigned. A   
     
request for extension should be submitted before the end of the 30-day or 21-day period. If unusual   
     
circumstances close to the end of the 30-day or 21-day period make a written request impractical,   
     
the taxpayer should notify Employee Plans Rulings and Agreements within the 30-day or 21-day   
     
period that there is a problem and that the written request for extension will be coming soon. The   
     
taxpayer will be told promptly of the approval or denial of the requested extension, which will be   
     
confirmed later in writing. If the extension request is denied, there is no right of appeal.   
     
     
 Case closed if taxpayer.11 If the taxpayer does not follow the instructions for submitting additional information or   
 does not submit additional    
requesting an extension within the time provided, a letter ruling will be issued on the basis of   
 information    
the information on hand, or, if appropriate, no letter ruling will be issued. If Employee Plans   
     
Rulings and Agreements determines not to issue a letter ruling because essential information is   
     
lacking, the case will be closed and the taxpayer notified in writing. If Employee Plans Rulings   
     
and Agreements receives the information after the letter ruling request is closed, the request may   
     
be reopened and treated as a new request. However, the taxpayer may be required to pay another   
     
user fee before the case can be reopened.   
     
     
 Near the completion of.12 Generally, after the conference of right is held and before the letter ruling is issued, the   
 the ruling process, advises    
Employee Plans Rulings and Agreements representative will inform the taxpayer or the taxpayer's   
 taxpayer of conclusions    
authorized representative of Employee Plans Rulings and Agreements' final conclusions on the   
 and, if Employee Plans    
issues for which the letter ruling is sought. If Employee Plans Rulings and Agreements is going to   
 Rulings and Agreements    
rule adversely, the taxpayer will be offered the opportunity to withdraw the letter ruling request. If   
 will rule adversely,    
the taxpayer or the taxpayer's representative does not promptly notify the Employee Plans Rulings   
 offers the taxpayer the    
and Agreements representative of a decision to withdraw the ruling request, the adverse letter   
 opportunity to withdraw    
will be issued. The user fee will not be refunded for a letter ruling request that is withdrawn. See   
 the letter ruling request    
section 30.10 of this revenue procedure.   
     
     
 May request draft of.13 To accelerate issuance of letter rulings, in appropriate cases near the completion of the   
 proposed letter ruling near    
ruling process, the Employee Plans Rulings and Agreements representative may request that the   
 the completion of the ruling    
taxpayer or the taxpayer's representative submit a proposed draft of the letter ruling on the basis   
 process    
of discussions of the issues. The taxpayer, however, is not required to prepare a draft letter ruling   
     
in order to receive a letter ruling.   
     
     
     
  The format of the submission should be discussed with the Employee Plans Rulings and   
     
Agreements representative who requests the draft letter ruling. The representative usually can   
     
provide a sample format of a letter ruling and will discuss the facts, analysis, and letter ruling   
     
language to be included. The draft will become part of the permanent files of Employee Plans   
     
Rulings and Agreements.   
     
     
     
  The proposed letter ruling should be sent to the same address as any additional information and   
     
contain in the transmittal the information that should be included with any additional information   
     
(for example, a penalties of perjury statement is required). See section 27.06 of this revenue   
     
procedure.   
     
     
 SECTION 28. HOW    
     
 DOES EMPLOYEE    
     
 PLANS RULINGS    
     
 AND AGREEMENTS    
     
 SCHEDULE    
     
 CONFERENCES WITH    
     
 TAXPAYERS?    
     
     
     
 Schedules a conference if.01 A taxpayer may request a conference regarding a letter ruling request. Normally, a conference   
 requested by taxpayer    
is scheduled only if Employee Plans Rulings and Agreements considers it to be helpful in deciding   
     
the case or if an adverse decision is indicated. If conferences are being arranged for more than one   
     
request for a letter ruling involving the same taxpayer, they will be scheduled so as to cause the   
     
least inconvenience to the taxpayer. A taxpayer who wants to have a conference on the issue or   
     
issues involved should indicate this in writing when, or soon after, filing the request.   
     
     
  If a conference has been requested, the taxpayer will be notified by telephone, if possible, of   
     
the time and place of the conference, which must then be held within 21 calendar days after this   
     
contact. Instructions for requesting an extension of the 21-day period and notifying the taxpayer   
     
or the taxpayer's representative of Employee Plans Rulings and Agreements' approval or denial   
     
of the request for extension are the same as those described in section 27.10 of this revenue   
     
procedure regarding providing additional information.   
     
     
 Permits taxpayer one.02 A taxpayer is entitled, as a matter of right, to only one conference, except as described under   
 conference of right    
section 28.05 of this revenue procedure. This conference normally will be held at the group level   
     
and will be attended by a person who, at the time of the conference, has the authority to sign the   
     
letter ruling in his or her own name or for the group manager.   
     
     
     
  If more than one group has taken an adverse position on an issue in a letter ruling request, or if   
     
the position ultimately adopted by one group will affect that adopted by another, a representative   
     
from each group with the authority to sign in his or her own name or for the group manager will   
     
attend the conference. If more than one subject is to be discussed at the conference, the discussion   
     
will constitute a conference on each subject.   
     
     
     
  To have a thorough and informed discussion of the issues, the conference usually will be held   
     
after the group has had an opportunity to study the case. However, at the request of the taxpayer,   
     
the conference of right may be held earlier.   
     
     
     
  No taxpayer has a right to appeal the action of a group to any other official of the Service.   
     
 But    see section 28.05 of this revenue procedure for situations in which the Service may offer   
     
additional conferences.   
     
     
 Disallows verbatim.03 Because conference procedures are informal, no tape, stenographic, or other verbatim   
 recording of conferences    
recording of a conference may be made by any party.   
     
     
 Makes tentative.04 The senior Employee Plans Rulings and Agreements representative present at the conference   
 recommendations on    
ensures that the taxpayer has the opportunity to present views on all the issues in question. A   
 substantive issues    
Service representative explains Employee Plans Rulings and Agreements' tentative decision on   
     
the substantive issues and the reasons for that decision. If the taxpayer asks Employee Plans   
     
Rulings and Agreements to limit the retroactive effect of any letter ruling or limit the revocation   
     
or modification of a prior letter ruling, an Employee Plans Rulings and Agreements representative   
     
will discuss the recommendation concerning this issue and the reasons for the recommendation.   
     
However, the representatives will not make a commitment regarding the conclusion that Employee   
     
Plans Rulings and Agreements intends to adopt.   
     
     
 May offer additional.05 Employee Plans Rulings and Agreements will offer the taxpayer an additional conference   
 conferences    
if, after the conference of right, an adverse holding is proposed, but on a new issue, or on the same   
     
issue but on different grounds from those discussed at the first conference. There is no right to   
     
another conference if a proposed holding is reversed at a higher level with a result less favorable   
     
to the taxpayer, if the grounds or arguments on which the reversal is based were discussed at the   
     
conference of right.   
     
     
     
  The limit on the number of conferences to which a taxpayer is entitled does not prevent Employee   
     
Plans Rulings and Agreements from offering additional conferences, including conferences with   
     
an official higher than the group level, if Employee Plans Rulings and Agreements determines   
     
they are needed. Such conferences are not offered as a matter of course simply because the group   
     
has reached an adverse decision. In general, conferences with higher level officials are offered   
     
only if Employee Plans Rulings and Agreements determines that the case presents significant   
     
issues of tax policy or tax administration and that the consideration of these issues would be   
     
enhanced by additional conferences with the taxpayer.   
     
     
 Requires written.06 The taxpayer should furnish to Employee Plans Rulings and Agreements any additional data,   
 confirmation of information    
reasoning, precedents, etc., that were proposed by the taxpayer and discussed at the conference   
 presented at conference    
but not previously or adequately presented in writing. The taxpayer must furnish the additional   
     
information within 21 calendar days from the date of the conference. See section 27.06 of this   
     
revenue procedure for instructions on submission of additional information. If the additional   
     
information is not received within that time, a ruling will be issued on the basis of the information   
     
on hand or, if appropriate, no ruling will be issued.   
     
     
     
  Procedures for requesting an extension of the 21-day period and notifying the taxpayer or   
     
the taxpayer's representative of Employee Plans Rulings and Agreements' approval or denial of   
     
the requested extension are the same as those stated in section 27.10 of this revenue procedure   
     
regarding submitting additional information.   
     
     
 May schedule a pre-.07 Sometimes it will be advantageous to both Employee Plans Rulings and Agreements and   
 submission conference    
the taxpayer to hold a conference before the taxpayer submits the letter ruling request to discuss   
     
substantive or procedural issues relating to a proposed transaction. These conferences are held   
     
only: if the identity of the taxpayer is provided to Employee Plans Rulings and Agreements if   
     
the taxpayer actually intends to make a request, if the request involves a matter on which a letter   
     
ruling is ordinarily issued, and at the discretion of Employee Plans Rulings and Agreements and as   
     
time permits. For example, a pre-submission conference will not be held on an issue if, at the time   
     
the pre-submission conference is requested, the identical issue is involved in the taxpayer's return   
     
for an earlier period and that issue is being examined. See section 24 of this revenue procedure.   
     
Generally, the taxpayer will be asked to provide a statement of whether the issue is an issue on   
     
which a letter ruling is ordinarily issued and a draft of the letter ruling request or other detailed   
     
written statement of the proposed transaction, issue(s ), and legal analysis before the pre-submission   
     
conference. If the taxpayer's representative will attend the pre-submission conference, a power   
     
of attorney form is required. A Form 2848, Power of Attorney and Declaration of Representative,   
     
must be used to provide the representative's authorization.   
     
     
     
  Any discussion of substantive issues at a pre-submission conference is advisory only, is not   
     
binding on the Service, and cannot be relied upon as a basis for obtaining retroactive relief under   
     
the provisions of§ 7805(b). See section 3.06(2) of this revenue procedure. A letter ruling request   
     
submitted following a pre-submission conference will not necessarily be assigned to the group   
     
that held the pre-submission conference.   
     
     
 May schedule a conference.08 A taxpayer may request that a conference of right be held by telephone. If the request is   
 to be held by telephone    
approved, the taxpayer will be advised when to call the Employee Plans Rulings and Agreements   
     
representatives (not a toll-free call).   
     
     
 SECTION 29. WHAT    
     
 EFFECT WILL A LETTER    
     
 RULING HAVE?    
     
     
     
 Has same effect as a.01 Except as described in this section 29 of this revenue procedure, a letter ruling issued by   
 determination letter    
Employee Plans Rulings and Agreements has the same effect as a determination letter ruling   
     
issued to a taxpayer under Part II of this revenue procedure.   
     
     
 Will not apply to another.02 A taxpayer may not rely on a letter ruling issued to another taxpayer. See§ 6110(k)(3).   
 taxpayer    
     
     
 Will be used by the Service.03 When determining a taxpayer's liability, the Service must ascertain whether--   
 in examining the taxpayer's    
     
 return    
     
     
  (1) the conclusions stated in the letter ruling are properly reflected in the return;   
     
     
     
  (2) the representations upon which the letter ruling was based reflected an accurate statement   
     
of the material facts;   
     
     
     
  (3) the transaction was carried out substantially as proposed; and   
     
     
     
  (4) there has been any change in the law that applies to the period during which the transaction   
     
or continuing series of transactions were consummated.   
     
     
 May be revoked or modified.04 A letter ruling found to be in error or not in accord with the current views of the Service   
 if found to be in error    
may be revoked or modified, unless it was part of a closing agreement as described in section 3.03   
     
of this revenue procedure. If a letter ruling is revoked or modified, the revocation or modification   
     
applies to all years open under the period of limitation unless a request to limit the retroactive effect   
     
of a revocation or modification has been granted under§ 7805(b). A request to limit the retroactive   
     
revocation or modification of a letter ruling issued by Employee Plans Rulings and Agreements   
     
should be submitted to the agent or specialist assigned to the case, and should otherwise follow   
     
the procedures described in section 23.08 of this revenue procedure.   
     
     
     
  A letter ruling may be revoked or modified by--   
     
     
     
  (1) a letter giving notice of revocation or modification to the taxpayer to whom the letter ruling   
     
was issued;   
     
     
     
  (2) the enactment of legislation or ratification of a tax treaty;   
     
     
     
  (3) a decision of the United States Supreme Court;   
     
     
     
  (4) the issuance of temporary or final regulations; or   
     
     
     
  (5) the issuance of a revenue ruling, revenue procedure, notice, or other statement published in   
     
the Internal Revenue Bulletin. ·   
     
     
     
  Consistent with these provisions, if a letter ruling relates to a continuing action or a series of   
     
actions, it will ordinarily be applied until any one of the events described above occurs or until the   
     
letter ruling is specifically withdrawn by the Service.   
     
     
     
  Publication of a notice of proposed rulemaking will not affect the application of any· letter   
     
ruling issued under this revenue procedure.   
     
     
     
  If a letter ruling is revoked or modified by a letter to the taxpayer, the letter will state whether the   
     
revocation or modification is retroactive. If a letter ruling is revoked or modified by the issuance of   
     
final or temporary regulations or by the publication of a revenue ruling, revenue procedure, notice,   
     
or other statement in the Internal Revenue Bulletin, the document may contain a statement as to   
     
its retroactive effect on letter rulings.   
     
 Letter ruling revoked or.05 The revocation or modification of a letter ruling will be applied retroactively to the taxpayer   
 modified based on material    
for whom the letter ruling was issued or to a taxpayer whose tax liability was directly involved in   
 change in facts applied    
the letter ruling if--   
 retroactively    
     
     
  (1) there was a misstatement or omission of controlling facts;   
     
     
     
  (2) the facts at the time of the transaction are materially different from the controlling facts on   
     
which the letter ruling was based; or   
     
     
     
  (3) the transaction involves a continuing action or series of actions and the controlling facts   
     
change during the course of the transaction. ·   
     
     
 Not otherwise generally.06 If the revocation or modification of a letter ruling occurs, for reasons other than a change in   
 revoked or modified    
facts as described in section 29.05 of this revenue procedure, the revocation or modification will   
 retroactively    
generally not be applied retroactively to the taxpayer for whom the letter ruling was issued or to a   
     
taxpayer whose tax liability was directly involved in the letter ruling provided that--   
     
     
     
  (1) there was no change in the applicable law;   
     
     
     
  (2) the letter ruling was originally issued for a proposed transaction; and   
     
     
     
  (3) the taxpayer directly involved in the letter ruling acted in good faith in relying on the   
     
letter ruling, and revoking or modifying the letter ruling retroactively would be to the taxpayer's   
     
detriment.   
     
     
     
  If a letter ruling is revoked or modified by a letter with retroactive effect, the letter will, except   
     
in fraud cases, state the grounds on which the letter ruling is being revoked or modified and   
     
explain the reasons why it is being revoked or modified retroactively.   
     
     
 Will not apply to a similar.07 A letter ruling issued by Employee Plans Rulings and Agreements on a particular transaction   
 transaction in same year or    
represents a holding of the Service on that transaction only. It will not apply to a similar transaction   
 any other year    
in the same year or any other year. Except in unusual circumstances, the application of that letter   
     
ruling to the transaction will not be affected by the later issuance of regulations (either temporary   
     
or final) if conditions (1) through (3) in section 29.06 of this revenue procedure are met.   
     
     
 Retroactive effect of.08 If a letter ruling is issued by Employee Plans Rulings and Agreements covering a continuing   
 revocation or modification    
action or series of actions and the letter ruling is later found to be in error or no longer in accord with   
 applied to a continuing    
the position of the Service, the Service ordinarily will limit the retroactive effect of revocation or   
 action or series of actions    
modification to a date that is not earlier than that on which the letter ruling is revoked or modified.   
     
     
 May be retroactively.09 A taxpayer is not protected against retroactive revocation or modification of a letter ruling   
 revoked or modified if the    
involving a transaction completed before the issuance of the letter ruling or involving a continuing   
 transaction is completed    
action or series of actions occurring before the issuance of the letter ruling, because the taxpayer   
 without reliance on the    
did not enter into the transaction relying on a letter ruling.   
 letter ruling    
     
     
     
 Taxpayer may request that.10 Under§ 7805(b), the Service may prescribe the extent to which a revocation or modification   
 retroactivity be limited    
of a letter ruling will be applied without retroactive effect. See section 23.08 of this revenue   
     
procedure for further explanation of the procedures for requesting relief under§ 7805(b).   
     
 PART IV. USER FEES    
     
     
 SECTION 30. WHAT    
     
 ARE THE USER FEE    
     
 REQUIREMENTS FOR    
     
 REQUESTING ADVICE    
     
 FROM EMPLOYEE    
     
 PLANS RULINGS AND    
     
 AGREEMENTS?    
     
     
     
 Legislation authorizing user.01 Section 7528 directs the Secretary of the Treasury or a delegate (the "Secretary") to   
 fees    
establish a program requiring the payment of user fees for requests to Employee Plans Rulings and   
     
Agreements for letter rulings, opinion letters, determination letters, and similar requests. The fees   
     
charged under the program: (1) are to vary according to categories or subcategories established by   
     
the Secretary; (2) are to be determined after taking into account the average time for, and difficulty   
     
of, complying with requests in each category and subcategory; and (3) are payable in advance.   
     
Section 7528(b)(3) directs the Secretary to provide for exemptions and reduced fees under the   
     
program as the Secretary determines to be appropriate, but the average fee applicable to each   
     
category may not be less than the amount specified in§ 7528.   
     
     
 Requests to which user fees.02 In general, user fees apply to all requests for letter rulings, opinion letters, determination   
 apply    
letters, advisory letters, and compliance statements submitted by or on behalf of taxpayers,   
     
sponsoring organizations or other entities as described in this revenue procedure. Requests to   
     
which a user fee is applicable must be accompanied by the appropriate fee as determined from the   
     
fee schedule set forth in Appendix A of this revenue procedure. The fee may be refunded in limited   
     
circumstances as set forth in section 30.10 of this revenue procedure.   
     
     
 Requests and other actions.03 Actions that do not require the payment of a user fee include the following:   
 that do not require the    
     
 payment of a user fee    
     
     
  (1) Elections pertaining to automatic extensions of time under§ 301.9100-1;   
     
     
     
  (2) Use of forms that are not to be filed with the Service (for example, no user fee is required in   
     
connection with the use of Form 5305, Traditional Individual Retirement Trust Account, or Form   
     
5305-A, Traditional Individual Retirement Custodial Account, in order to adopt an individual   
     
retirement account under§ 408(a));   
     
     
     
  (3) In general, plan amendments whereby sponsors amend their plans by adopting, word-for-   
     
word, the model language set forth in a revenue procedure which states that the amendment should   
     
not be submitted to the Service and that the Service will not issue new opinion, advisory, ruling or   
     
determination letters for plans that are amended solely to add the model language; and   
     
     
     
  (4) Change in accounting period permitted by a published revenue procedure that permits an   
     
automatic change without prior approval of the Commissioner.   
     
     
 Exemptions from the user.04 The following exemptions, and only these exemptions, apply to the user fee requirements.   
 fee requirements    
No user fees are charged to:   
     
     
     
  (1) Departments, agencies, or instrumentalities of the United States that certify that they are   
     
seeking a letter ruling, determination letter, opinion letter or similar letter on behalf of a program   
     
or activity funded by federal appropriations. The fact that a user fee is not charged has no bearing   
     
on whether an applicant is treated as an agency or instrumentality of the United States for purposes   
     
of any provision of the Code except for§ 7528.   
     
     
     
  (2) Eligible employers within the meaning of§ 7528(b)(2)(C)(ii) who request a determination   
     
letter within the first five plan years or, if later, the end of any remedial amendment period with   
     
respect to the plan that begins within the first five plan years. See, Instructions to Form 8717, User   
     
Fee for Employee Plans Determination Letter Request, and Notice 2002-1, 2002-1 CB 283, as   
     
amplified by Notice 2003-49, 2003-2 CB 294, and Notice 2017-1.   
     
     
 User Fees under EPCRS.05 User fees for submissions under VCP are set forth in Appendix A of this revenue procedure.   
     
For further guidance on EPCRS, see Rev. Proc. 2021-30.   
     
     
 Requests involving multiple.06   
 offices, fee categories,    
     
 issues, transactions, or    
     
 entities      
  (1) Requests involving several offices.  If a request dealing with only one transaction involves   
     
more than one of the offices within the Service (for example, one issue is under the jurisdiction   
     
of the Office of Associate Chief Counsel (Employee Benefits, Exempt Organizations, and   
     
Employment Taxes) and another issue is under the jurisdiction of the Commissioner (Tax Exempt   
     
and Government Entities Division), the taxpayer is only responsible for the payment of the single   
     
highest fee that could be charged by any of the offices involved. See Rev. Proc. 2022-1, this   
     
Bulletin, for the user fees applicable to issues under the jurisdiction of the Office of Associate Chief   
     
Counsel (Corporate), the Office of Associate Chief Counsel (Financial Institutions and Products),   
     
the Office of Associate Chief Counsel (Income Tax and Accounting), the Office of Associate Chief   
     
Counsel (Passthroughs and Special Industries), the Office of Associate Chief Counsel (Procedure   
     
and Administration), the Office of Associate Chief Counsel (International), or the Office of   
     
Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes).   
     
     
     
  (2) Requests involving several fee categories.  If a request dealing with only one transaction   
     
involves more than one fee category, the taxpayer is responsible only for payment of the single   
     
highest fee that could be charged for any of the categories involved.   
     
     
     
  (3) Requests involving several issues.  A request is treated as one request if the request deals with   
     
only one transaction but involves several issues. In such instances, only one fee applies; namely,   
     
the fee that applies to the particular category or subcategory involved. The addition of a new issue   
     
relating to the same transaction will not result in an additional fee, unless the issue places the   
     
transaction in a higher fee category.   
     
     
     
  (4) Requests involving several unrelated transactions. In situations in which: (a) a request   
     
involves several transactions or (b) a request for a change in accounting period involves several   
     
unrelated items, each transaction or item is treated as a separate request. As a result, a separate fee   
     
will apply for each unrelated transaction or item. An additional fee also will apply if the request is   
     
changed by the addition of an unrelated transaction or item not contained in the initial submission.   
     
As a result, a separate fee will apply for each unrelated transaction or item.   
     
     
     
  (5) Requests for separate letter rulings for several entities.  Each entity involved in a transaction   
     
that desires a separate letter ruling in its own name must pay a separate fee. Payment of a separate   
     
fee is required regardless of whether the transaction or transactions may be viewed as related.   
     
     
 Method of payment.07   
     
     
  (1) Payment of user fees for determination letter applications. User fees for determination   
     
letter applications (Form 5300 series only) may be paid either by a check, payable to the United   
     
States Treasury in the appropriate amount or by using www.pay.gov, utilizing the payment   
     
methods available on the website. If the user fee is paid electronically, payment confirmations are   
     
provided through the www.pay.gov portal and must be submitted along with the paper Form 8717.   
     
Additional information can be found at Frequently Asked Questions at www.pay.gov.   
     
     
     
  If Form 5300, Application for Determination for Employee Benefit Plan, is submitted   
     
electronically (which is an optional submission method from June 1, 2022, through June 30, 2022,   
     
in addition to the option to submit on paper, and which is the only submission method beginning   
     
July1, 2022), applicants must submit the user fee and all documents electronically on www.pay.   
     
gov (and should not submit a paper Form 8717). See section 6of this revenue procedure for Form   
     
5310, Application for Determination for Terminating Plans, submission requirements.   
     
     
     
  (2) Payment of VCP user fees. User fees should be made using the payment methods available   
     
on www.pay.gov. The Service no longer accepts paper submissions under VCP. See Rev. Proc.   
     
2021-30 for detailed procedures on the VCP submission process.   
     
     
     
  (3) Payment of user fees for pre-approved plan submissions and letter rulings. Each request to   
     
Employee Plans Rulings and Agreements for a letter ruling, opinion letter, or advisory letter must   
     
be accompanied by a check, payable to the United States Treasury, in the appropriate amount.   
     
Taxpayers should not send cash. The payment of user fees for letter rulings and opinion letter and   
     
advisory letter applications may not be made on www.pay.gov.   
     
     
     
  The check may be converted to an electronic fund transfer. "Electronic fund transfer" is the term   
     
used to refer to the process in which the Service electronically instructs the financial institution   
     
holding the funds to transfer funds from the account named on the check to the United States   
     
Treasury account, rather than processing the check. By sending a completed, signed check to the   
     
Service, the Service is authorized to copy the check and to use the account information from the   
     
check to make an electronic fund transfer from the account for the same amount as the check. If   
     
the electronic fund transfer cannot be processed for technical reasons, the Service is authorized to   
     
process the copy of the check.   
     
     
     
  The electronic fund transfer from an account will usually occur within 24 hours, which is faster   
     
than a check is normally processed. Therefore, it is necessary to ensure there are sufficient funds   
     
available in the checking account when the check is sent to the Service. The check will not be   
     
returned to the applicant from its financial institution.   
     
     
 Transmittal forms.08   
     
     
     
  (1) Form 8717, User Fee for Employee Plan Determination Letter Request (and a payment   
     
confirmation from www.pay.gov as described in section 30.07(1) of this revenue procedure, if   
     
applicable) and Form 8717-A, User Fee for Employee Plan Opinion Letter Requests are intended   
     
to be used as attachments to certain determination letter, opinion letter, and advisory letter   
     
applications. Space is reserved for the attachment of the applicable user fee check on Form 8717-   
     
A. No similar form has been designed to be used in connection with requests for letter rulings. Do   
     
not use Form 8717 for VCP submissions. Instead, see section 30.08(2) of this revenue procedure.   
     
For electronic submissions, www.pay.gov should be utilized for payment. See section 30.07(1)   
     
and section 6 of this revenue procedure for Form 5310 submissions.   
     
     
     
  (2) VCP submissions must be made to the Service using www.pay.gov, on Form 8950,   
     
Application for Voluntary Correction Program (VCP) Submission under the Employee Plans   
     
Compliance Resolution System (EPCRS), embedded in www.pay.gov. If a VCP submission is   
     
made to the Service but the user fee payment did not go through or is less than the applicable   
     
amount, Form 8951, Additional User Fee Payment for Open Application for Voluntary Correction   
     
Program (VCP), embedded in www.pay.gov, should be submitted to make the new payment. A   
     
duplicate Form 8950 should not be submitted. Requests for a VCP pre-submission conference   
     
must also be made via www.pay.gov by submitting a Form 8950. See section 10.01(2) of Rev.   
     
Proc. 2021-30.   
     
     
 Effect of nonpayment.09 Except as provided in Part II of this revenue procedure, it will be the general practice of   
 or payment of incorrect    
Employee Plans Rulings and Agreements that:   
 amount    
     
     
  (1) The respective offices within Employee Plans Rulings and Agreements that are responsible   
     
for issuing letter ruling or determination letters will exercise discretion in deciding whether to   
     
immediately return submissions that are not accompanied by a correct user fee. In those instances   
     
in which the submission is not immediately returned, the requester will be contacted and given   
     
a reasonable period of time to submit the proper fee. If the proper fee is not received within a   
     
reasonable amount of time, the entire submission will then be returned. However, the respective   
     
offices of Employee Plans Rulings and Agreements, in their discretion, may defer substantive   
     
consideration of a submission until proper payment has been received.   
     
     
     
  (2) An application for a determination or opinion or advisory letter will not be returned merely   
     
because Form 8717 or Form 8717-A was not attached.   
     
     
     
  (3) The return of a submission to the requester may adversely affect substantive rights if the   
     
submission is not perfected and resubmitted to Employee Plans Rulings and Agreements within   
     
30 days of the date of the cover letter returning the submission.   
     
     
     
  (4) If a check is for more than the correct amount for Form 8717-A, per Appendix A of this   
     
revenue procedure, the submission will be accepted and the amount of the excess payment will be   
     
returned to the requester.   
     
     
     
  (5) If the user fee included with the VCP submission is less than the user fee required by   
     
Appendix A or if no fee is submitted, the submission may not be processed.   
     
     
 Refunds of user fees.10 In general, the user fee will not be refunded  unless the Service declines to rule or make a   
     
determination on all issues  for which a ruling or determination letter is requested.   
     
     
     
  (1) The following situations are examples in which the fee will not  be refunded:   
     
     
     
  (a) The request for a letter ruling or determination letter is withdrawn at any time subsequent   
     
to its receipt by the Service, unless the only reason for withdrawal is that the Service has advised   
     
the requester that a higher user fee than was sent with the request is applicable and the requester   
     
is unwilling to pay the higher fee. For example, no fee will be refunded in cases in which the   
     
taxpayer has been advised that a proposed adverse ruling is contemplated and subsequently   
     
withdraws its submission.   
     
     
     
  (b) The request is procedurally deficient, although accompanied by the proper fee or an   
     
overpayment, and it is not timely perfected upon request. If there is a failure to timely perfect the   
     
request, the case will be considered closed and the failure to perfect will be treated as a withdrawal   
     
for purposes of this revenue procedure.   
     
  (c) In the case of a request for a letter ruling, if the case has been closed by Employee Plans   
Rulings and Agreements because essential information has not been submitted timely, the request   
may be reopened and treated as a new request. However, the requester must pay another user fee   
before the case can be reopened. See section 27.11 of this revenue procedure. In the case of a   
request for a determination letter, if the case has been closed by EP Determinations because the   
requested information has not been timely submitted, the case will be closed and the user fee will   
not be refunded. See section 10.11of this revenue procedure.   
     
  (d) A letter ruling, determination letter, etc., is revoked in whole or in part at the initiative of the   
Service. The fee paid at the time the original letter ruling, determination letter, etc., was requested   
will not be refunded.   
     
  (e) The request contains several issues and the Service rules on some, but not all, of the issues.   
The highest fee applicable to the issues on which the Service rules will not be refunded.   
     
  (f) The requester asserts that a letter ruling the requester received covering a single issue is   
erroneous or not responsive (other than an issue on which the Service has declined to rule) and   
requests reconsideration. The Service, upon reconsideration, does not agree that the letter ruling   
is erroneous or is not responsive.   
     
  (g) The situation is the same as described in subparagraph (f) of this section 30.10(1) except   
that the letter ruling covered several unrelated transactions. The Service, upon reconsideration,   
does not agree with the requester that the letter ruling is erroneous or is not responsive for all of   
the transactions, but does agree that it is erroneous as to one or more of the transactions. The fee   
accompanying the request for reconsideration will not be refunded except to the extent applicable   
to any transaction for which the Service agrees the letter ruling was in error.   
     
  (h) The request is for a supplemental letter ruling, determination letter, etc., concerning a change   
in facts (whether significant or not) relating to the transaction on which the Service ruled.   
     
  (i) The request is for reconsideration of an adverse or partially adverse letter ruling or a final   
adverse determination letter, and the taxpayer submits arguments and authorities not submitted   
before the original letter ruling or determination letter was issued.   
     
  (2) The following situations are examples in which the user fee will  be refunded:   
     
  (a) In a situation to which section 30.10(1)(i) of this revenue procedure does not apply, the   
taxpayer asserts that a letter ruling the taxpayer received covering a single issue is erroneous   
or is not responsive (other than an issue on which the Service declined to rule) and requests   
reconsideration. Upon reconsideration, the Service agrees that the letter ruling is erroneous or is   
not responsive. The fee accompanying the taxpayer's request for reconsideration will be refunded.   
     
  (b) In a situation to which section 30.10(1)(i) of this revenue procedure does not apply, the   
requester requests a supplemental letter ruling, determination letter, etc., to correct a mistake that   
Employee Plans Rulings and Agreements agrees it made in the original letter ruling, determination   
letter, etc., such as a mistake in the statement of facts or in the citation of a Code section. Once   
Employee Plans Rulings and Agreements agrees that it made a mistake, the fee accompanying the   
request for the supplemental letter ruling, determination letter, etc., will be refunded.   
     
     
  (c) The taxpayer requests and is granted relief under§  7805(b) in connection with the revocation,   
     
in whole or in part, of a previously issued letter ruling. The fee accompanying the request for relief   
     
will be refunded.   
     
     
     
  (d) In a situation to which section 30.10(1)(b) of this revenue procedure would otherwise apply,   
     
except that Employee Plans Rulings and Agreements does not request perfection of the procedural   
     
deficiencies in the application but rather does not accept the application and returns it to the   
     
requester, the fee accompanying the request will be returned or refunded.   
     
     
     
  (e) In a situation to which section 30.10(1)(e) of this revenue procedure applies, the requester   
     
requests reconsideration of the Service's decision not to rule on an issue. Once Employee Plans   
     
Rulings and Agreements agrees to rule on the issue, the fee accompanying the request for   
     
reconsideration will be refunded.   
     
     
     
  (3) VCP Submissions.  For refunds relating to VCP submissions, see Rev. Proc. 2021-30, section   
     
10.07(2).   
     
     
 Request for reconsideration.11 A taxpayer that believes the user fee charged by Employee Plans Rulings and Agreements for   
 of user fee    
its request for a letter ruling, determination letter, etc., is either not applicable or incorrect and wishes   
     
to receive a refund of all or part of the amount paid (see section 30.10 of this revenue procedure)   
     
may request reconsideration of the user fee and, if desired, the opportunity for an oral discussion   
     
by sending a letter to the Service at the applicable Post Office Box or other address provided in   
     
section 31 of this revenue procedure. Both the incoming envelope and the letter requesting such   
     
reconsideration should be prominently marked "USER FEE RECONSIDERATION REQUEST."   
     
No user fee is required for these requests. The request must be marked for the attention of the   
     
appropriate unit as listed in the table below.   
     
           
     
  Notwithstanding the above, user fees associated with submissions made under VCP are fixed,   
apply to all plan sponsors, and generally will not be refunded. However, if a taxpayer believes it   
submitted an incorrect fee relating to a VCP submission, the taxpayer should contact the Service   
employee who is working the case to determine whether a partial refund or additional payment   
is applicable. If the taxpayer is not in contact with a specific Service employee with regard to the   
taxpayer's submission, the taxpayer may call the VCP Case Status telephone number at (626) 927-   
2011. If there is a disagreement as to the fee that applies to a specific VCP case, the matter may be   
discussed with the Service employee's manager.   
     
 SECTION 31. WHERE    
     
     
 TO SUBMIT REQUESTS    
     
     
 FOR LETTER RULINGS,    
     
     
 OPINION LETTERS,    
     
     
 ADVISORY LETTERS,    
     
     
 DETERMINATION    
     
     
 LETTERS, AND    
     
     
 COMPLIANCE    
     
     
 STATEMENTS FROM    
     
     
 EMPLOYEE PLANS    
     
     
 RULINGS AND    
     
     
 AGREEMENTS?    
     
     
     
     
     
 Letter rulings and opinion.01 Requests should be mailed to the appropriate address provided in this section 31.01.   
 letters    
     
     
     
  (1) Employee plans letter rulings under Rev. Procs. 87-50, 90-49, 2003-16, 2010-52, 2017-55,    
     
 2017-57, or this revenue procedure:    
     
     
     
     
-   
Internal Revenue Service   
     
     
     
     
-   
Attention: EP Letter Rulings   
     
     
     
     
-   
P.O. Box 12192   
     
     
     
     
-   
TE/GE Stop 31A Team 105   
     
     
     
     
-   
Covington, KY 41012-0192   
     
     
     
     
(2) Employee plans opinion letters under Rev. Procs. 87-50, 97-29, 98-59, or 2010-48:    
     
     
     
     
-   
Internal Revenue Service   
     
     
     
     
-   
Attention: EP Opinion Letters   
     
     
     
     
     
P.O. Box 12192   
     
     
     
     
-   
TE/GE Stop 31A Team 105   
     
     
     
     
-   
Covington, KY 41012-0192   
     
     
     
     
 Note:   Hand-delivered requests must be marked RULING REQUEST SUBMISSION. The   
     
delivery should be made to the following address between the hours of 8:30 a.m. and 4:00 p.m.,   
     
where a receipt will be given:   
     
     
     
     
-   
Courier's Desk   
     
     
     
     
-   
Internal Revenue Service   
     
     
     
     
-   
Attention: EP Letter Rulings   
     
     
     
     
-   
TE/GE Stop 31A Team 105   
     
     
     
     
-   
7940 Kentucky Drive   
     
     
     
     
-   
Florence, KY 41042   
     
 Determination letters.02   
     
     
     
  Requests for determination letters on the qualified status of employee plans under§§ 401,   
     
403(a), 409, or 4975(e)(7) and the exempt status of any related trust under§ 501 are handled   
     
by the EP Determinations Office and requests submitted on paper should be sent to the Internal   
     
Revenue Service Center in Covington, Kentucky, at the address shown below. The address is:   
     
     
     
  -  Internal Revenue Service   
     
     
     
  -  Attention: EP Determination Letters   
     
     
     
  -  P.O. Box 12192   
     
     
     
  -  TE/GE Stop 31A Team 105   
     
     
     
  -  Covington, KY 41012-0192   
     
     
 Advisory and opinion.03   
 Letters    
     
     
  (1) The following types of requests and applications are handled by EP Determinations and   
     
should be sent to the Service at the address shown below:   
     
     
     
    (a) requests for M&P word-for-word opinion letters and for VS word-for-word advisory letters   
     
on the form of pre-approved defined benefit employee plans under§ 401 or 403(a) and the exempt   
     
status of any related trust under§ 501, with respect to submissions made under cycles prior to the   
     
third six-year remedial amendment cycle, pursuant to Rev. Proc. 2015-36;   
     
     
     
  (b) requests for opinion letters on the form of pre-approved employee plans under§ 401 or   
     
403(a) for the third six-year remedial amendment cycle (and subsequent cycles), pursuant to Rev.   
     
Proc.2017-41; and   
     
     
     
  (c) requests for§ 403(b) prototype opinion letters and for§ 403(b) VS advisory letters for§ 403(b) pre-approved plans under Rev. Proc. 2013-22:   
     
     
     
  -  Internal Revenue Service   
     
     
     
  -  Attn. Pre-Approved Plans Coordinator   
     
     
     
  -  P.O. Box 2508   
     
     
     
  -  Room 6-403: Group 7521   
     
     
     
  -  Cincinnati, OH 45201   
     
     
     
  (2) Applications shipped by Express Mail or a delivery service for all of the above except  for   
     
pre-approved employee plans should be sent to:   
     
     
     
  -  Internal Revenue Service   
     
     
     
  -  Attention: EP Determination Letters   
     
     
     
  -  TE/GE Stop 31A Team 105   
     
     
     
  -  7940 Kentucky Drive   
     
     
     
  -  Florence, KY 41042   
     
  (3) Applications shipped by Express Mail or a delivery service for pre-approved employee   
plans should be sent to:   
     
     
-   
Internal Revenue Service   
     
     
-   
Attn: Pre-Approved Plans Coordinator   
     
     
-   
550 Main Street   
     
     
-   
Room 6-403: Group 7521   
     
     
-   
Cincinnati, OH 45202   
     
 VCP compliance statements.04   
- electronic submissions    
     
 only    
     
     
     
  VCP submissions (including requests for pre-submission conferences) may not be mailed to the   
     
     
Service. If this occurs, the submissions will be returned to the applicant, including any submitted   
     
     
paper checks. VCP submissions, including payment of the user fee, are made to the Service   
     
     
through the www.pay.gov. For further details, see Form 8950 instructions and sections 10 and 11   
     
     
of Rev. Proc. 2021-30.   
     
     
     
 SECTION 32. WHAT    
  Rev. Proc. 2021-4 is superseded.   
 IS THE EFFECT OF    
     
 THIS REVENUE    
     
 PROCEDURE ON OTHER    
     
 DOCUMENTS?    
     
     
     
     
 SECTION 33. EFFECTIVE    
  This revenue procedure is effective January 3, 2022.   
 DATE    
     
     
     
     
 SECTION 34.    
  The collections of information contained in this revenue procedure have been reviewed and   
 PAPERWORK    
approved by the Office of Management and Budget in accordance with the Paperwork Reduction   
 REDUCTION ACT    
Act (44 U.S.C.§ 3507) under control number 1545-0047.   
     
     
     
     
     
  An agency may not conduct or sponsor, and a person is not required to respond to, a collection   
     
     
of information unless the collection of information displays a valid OMB control number.   
     
     
     
     
     
  The collections of information in this revenue procedure are in sections 6.02, 6.03, 6.05, 6.06,   
     
     
10.03, 10.11, 10.14, 10.15, 10.17, 11.04, 16, 17, 18, 21.02, 22.03, 23.02, 23.08, 27.05, 27.06,   
     
     
27.07, 27.08, 27.09, 27.10, 27.13, 28.01, 28.06, 28.07, and 29.10 of this revenue procedure, and   
     
     
in Appendices C, E, and F of this revenue procedure. This information is required to evaluate and   
     
     
process the request for a letter ruling or determination letter, and with respect to determination   
     
     
letters, information collected will be used to determine whether a plan is entitled to favorable tax   
     
     
treatment as a qualified plan. In addition, this information will be used to help the Service delete   
     
     
certain information from the text of the letter ruling or determination letter before it is made   
     
     
available for public inspection, as required by§§ 6110 and 6104. The collections of information   
     
     
are required to obtain a letter ruling or determination letter. The likely respondents are individuals,   
     
     
businesses or other for-profit institutions, tax exempt organizations, and government entities.   
     
     
     
     
     
  The estimated total annual reporting and/or recordkeeping burden with respect to letter ruling   
     
     
requests is 769 hours. The estimated total annual reporting and/or recordkeeping burden with   
     
     
respect to determination letters is 17,382 hours.   
     
     
  The estimated annual burden per respondent/recordkeeper varies from 15 minutes to 40 hours,   
     
depending on individual circumstances and the type of request involved, with an estimated average   
     
burden of 6.01 hours for letter ruling requests and 2.02 hours for determination letter requests.   
     
The estimated number of respondents and/or recordkeepers is 128 for letter rulings and 8,605 for   
     
determination letters.   
     
     
     
  For letter rulings, the estimated annual frequency of responses is one request per applicant,   
     
except that a taxpayer requesting a letter ruling may also request a pre-submission conference.   
     
     
     
  For determination letters, the estimated annual frequency of responses (used for reporting   
     
requirements only) is once every three years.   
     
     
     
  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. Generally, tax returns and   
     
tax return information are confidential, as required by§ 6103.   
     
     
 DRAFTING    
  The principal author of this revenue procedure is Kelly Scanlon of the Office of Associate   
 INFORMATION    
Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes). For further   
     
information regarding submission and processing of requests under this revenue procedure,   
     
contact Robin Joecken, Employee Plans Rulings and Agreements, at 513-975-6365 (not a toll-   
     
free number).   
     
     
 APPENDIX A      
     
 SCHEDULE OF USER FEES      
     
The amount of the user fee payable with respect to each category or subcategory of submission is as set forth in the following schedule.   
     
     
 CATEGORY    
 USER FEE.01   
 Letter ruling requests    
     
     
(1)   
Computation of exclusion for annuitant under§ 72   
$1,000   
     
(2)   
Change in plan year (Form 5308, Request for Change in Plan/Trust Year)    
$1,000   
     
 Note:    No user fee is required if the requested change is permitted to be made pursuant to the procedure for automatic   
     
approval set forth in Rev. Proc. 87-27, 1987-1 CB 769. In such a case, Form 5308 should not be submitted to the Service.   
     
     
(3)   
Five-Year Automatic Extension of the Amortization Period   
     
     
     
(a) Submissions postmarked prior to July 1, 2022   
$6,500   
     
     
(b) Submissions postmarked on or after July1, 2022   
$7,500   
     
(4)   
All other letter rulings under jurisdiction of the Employee Plans Office (see section 24.01 of this revenue procedure)   
     
     
     
(a) Submissions postmarked prior to July 1, 2022   
$10,000   
     
     
(b) Submissions postmarked on or after July 1, 2022   
$12,500.02   
 Opinion letters on prototype individual retirement accounts and/or annuities, SEPs, SIMPLE IRAs, SIMPLE IRA    
     
 Plans, Roth IRAs and dual-purpose IRAs      
$2,500   
       
     
 Note:    If a mass submitter submits, in any 12-month period ending January 31, more than 300 applications on behalf   
     
of word-for-word adopters of prototype IRAs or prototype dual-purpose IRAs with respect to a particular plan doc-   
     
ument, only the first 300 such applications will be subject to the fee; no fee will apply to those in excess of the first   
     
300 such applications submitted within the 12-month period..03   
 Opinion letters on master and prototype plans submitted pursuant to Rev. Proc. 2015-36    
     
     
(1)   
Sponsor's word-for-word identical adoption of an M&P mass submitter's basic plan document, per adoption   
     
     
agreement   
$300   
     
     
     
(2)   
Assumption of sponsorship of an approved M&P plan, without any amendment to the plan document, by a new   
     
     
entity, as evidenced by a change of employer identification number, per basic plan document   
$300   
     
     
     
(3)   
Change in name and/or address of sponsor of an approved M&P plan, per basic plan document   
None.04   
 Advisory letters on VS plans submitted pursuant to Rev. Proc. 2015-36    
     
     
(1)   
A VS specimen plan that is word-for-word identical to a mass submitter specimen plan   
$300   
     
(2)   
Assumption of sponsorship of an approved VS plan, without any amendment to the plan document, by a new   
     
     
entity, as evidenced by a change of employer identification number, per basic plan document   
$300   
     
     
     
(3)   
Change in name and/or address of practitioner of an approved VS specimen plan, per basic plan document   
None.05   
 Opinion letters on pre-approved plans submitted pursuant to Rev. Proc. 2017-41    
     
     
(1)   
Mass submitter and non-mass submitter plans with adoption agreements   
     
     
     
(a) per basic plan document, with one adoption agreement   
$16,000   
     
     
(b) per each additional adoption agreement   
$11,000   
     
(2)   
Mass submitter and non-mass submitter single document plans (no adoption agreements)   
     
     
     
(a) per each single document plan   
$28,000   
     
(3)   
Provider's word-for-word adoption of mass submitter's basic plan document per adoption agreement or single   
     
     
document plan   
$300   
     
     
     
(4)   
Provider's minor modification of mass submitter's basic plan document per adoption agreement or single docu-   
     
     
ment plan   
     
     
     
(a) Submissions postmarked prior to July 1, 2022   
$700   
     
     
(b) Submissions postmarked on or after July1, 2022   
$1,000   
     
     
     
 CATEGORY    
 USER FEE    
       
(5)   
Assumption of sponsorship of a pre-approved plan, without any amendment to the plan document, by a new   
     
     
entity, as evidenced by a change of employer identification number, per basic plan document.     
$300   
     
     
     
(6)   
Change in name and/or address of a provider of a pre-approved plan per basic plan document   
None.06   
 Determination letters    
     
     
(1)   
Determination Letters:   
     
     
     
(a) Form 5300 (Application for Determination for Employee Benefit Plan)    
$2,700   
     
     
(b) Form 5307 (Application for Determination for Adopters of Modified Volume Submitter Plans)    
$1,000   
     
     
(c) Form 5310 (Application for Determination for Terminating Plan)    
$3,500   
     
     
(d) Multiple employer plans (Form 5300)   
$4,000   
     
     
(e) Multiple employer plans (Form 5310), regardless of number of participants   
$4,000   
     
(2)   
Group trusts contemplated by Rev. Rul. 81-100, 1981-1 CB 326, Rev. Rul. 2004-67, 2004-2 CB 28, Rev. Rul.   
     
     
2011-1, 2011-2 IRB 251, Rev. Rul. 2014-24, 2014-37 IRB 529. Form 5316, Application for Group or Pooled    
     
     
 Trust Ruling,   is available for group trust submissions.     
$1,000.07   
 Opinion letters on§ 403(b) prototype plans    
     
     
(1)   
Section 403(b) prototype plan of a word-for-word identical adopter of a§ 403(b) prototype mass submitter's   
     
     
basic plan document, per adoption agreement     
$300   
     
     
     
(2)   
Section 403(b) prototype plan of a minor modifier of a§   403(b) prototype mass submitter's basic plan docu-   
     
     
ment, per adoption agreement     
$700   
     
     
     
(3)   
Assumption of sponsorship of an approved§   403(b) prototype plan, without any amendment to the plan docu-   
     
     
ment, by a new entity, as evidenced by a change of employer identification number, per basic plan document     
$300   
     
     
     
(4)   
Change in name and/or address of sponsor of an approved§   403(b) prototype plan, per basic plan document   
None.08   
 Advisory letters on§ 403(b) VS plans    
     
     
(1)   
Section 403(b) VS specimen plan of a word-for-word identical adopter of a mass submitter specimen plan   
$300   
     
(2)   
Section 403(b) VS specimen plan of a minor modifier of a§ 403(b) VS mass submitter specimen plan (or per   
     
     
adoption agreement if applicable)     
$700   
     
     
     
(3)   
Assumption of sponsorship of an approved§  403(b) VS plan, without any amendment to the plan document, by   
     
     
a new entity, as evidenced by a change of employer identification number, per specimen plan     
$300   
     
     
     
(4)   
Change in name and/or address of practitioner of an approved§ 403(b) VS specimen plan, per specimen plan   
None.09   
 User Fees for VCP submissions under EPCRS Revenue Procedure 2021-30    
     
     
(1)   
Regular submissions under VCP. (For a special rule relating to terminating Orphan Plans see section 4.08 of   
     
     
Rev. Proc. 2021-30):   
     
     
     
Plans with assets of --   
     
     
     
(a) $500,000 or less   
$1,500   
     
     
(b) Over $500,000 to $10,000,000   
$3,000   
     
     
(c) Over $10,000,000   
$3,500   
     
 Note:       In general.        User fees under this section are determined based on end of year net assets of a plan as reported   
     
on the most recently filed Form 5500 series return.   
     
     
  Plans not required to file Form 5500 Series.     If the plan sponsor is not required to file a Form 5500 series return   
     
with regard to a plan eligible for VCP, the amount of net assets for user fee purposes generally will be the amount   
     
of net assets as of the last day of the most recently completed plan year preceding the date of the VCP submission.   
     
However, if this information has not been compiled by the time the plan sponsor is ready to make a VCP submission   
     
to the Service, the plan sponsor may use the amount of net assets associated with the most recently completed prior   
     
plan year for which information on the amount of net assets is available. This exception will not apply if the VCP   
     
submission is mailed to the Service more than seven months after the close of the most recently completed plan year   
     
preceding the date of the VCP submission.   
     
     
(2)   
VCP fee for Group Submissions, initial fee for first 20 plans   
$10,000   
     
     
 CATEGORY    
 USER FEE    
       
 Note:     The fee for a group submission is based on the number of plans affected by the failure as described in the   
     
compliance statement. The initial fee is due at the time of submission. An additional fee is due equal to the product   
     
of the number of plans in excess of 20 multiplied by $250. The maximum fee for a group submission is $50,000.  If   
     
additional plans are added following the group submission, the additional fee is paid subject to the $50,000 maxi-   
     
mum fee. With respect to pre-approved plans, the fee is determined based on the number of basic plan documents   
     
submitted and the number of employers who have adopted each basic plan document by using an adoption agree-   
     
ment associated with that basic plan document. See Form 8951, User Fee for Application for Voluntary Correction   
     
Program (VCP), and Rev. Proc. 2021-30, sections 10.11 and 11.06.   
     
     
     
 APPENDIX B      
     
 SAMPLE NOTICE TO INTERESTED PARTIES      
     
The sample notice set forth below may be used to satisfy the requirements of section 20 of this revenue procedure.   
     
 SAMPLE NOTICE TO INTERESTED PARTIES      
     
1. Notice To: ______________________________ [describe class or classes of interested parties]   
     
An application is to be made to the Internal Revenue Service for an advance determination on the qualification of the following employee pension benefit plan:   
     
2. ________________________________________   
(name of plan)   
     
3. ________________________________________   
(plan number)   
     
4. ________________________________________   
(name and address of applicant)   
     
5. ________________________________________   
(applicant EIN)   
     
6. ________________________________________   
(name and address of plan administrator)   
     
7. The application will be filed on _______________ for an advance determination as to whether the plan meets the qualification requirements of§ 401 or§ 403(a) of the Internal Revenue Code (Code), with respect to the plan's _________________________ [initial qualification, termination, or partial termination]. The application will be filed with:   
     
-  Internal Revenue Service   
     
-  Attention: EP Determination Letters   
     
-  P.O. Box 12192   
     
-  TE/GE    Stop    31A    Team    105   
     
-  Covington, KY 41012-0192   
     
8. The employees eligible to participate under the plan are:   
     
9. The Internal Revenue Service [has/has not] previously issued a determination letter with respect to the qualification of this plan.     
     
 RIGHTS OF INTERESTED PARTIES      
     
10. You have the right to submit to EP Determinations, either individually or jointly with other interested parties, your comments as to whether this plan meets the qualification requirements of the Code. Label your comments "Interested Party Statement". Include the EIN, plan name, and plan number in your correspondence. Also include your contact information (mailing address and phone number) in case we need to contact you. Your comments to EP Determinations should be submitted to:   
     
-  Internal Revenue Service   
     
-  EP Determinations   
     
-  Attn: Customer Service Manager   
     
-  P.O. Box 2508   
     
-  Cincinnati, OH 45202   
     
You may instead, individually or jointly with other interested parties, request the DOL to submit, on your behalf, comments to EP Determinations regarding qualification of the plan. If the DOL declines to comment on all or some of the matters you raise, you may, individually, or jointly if your request was made to the DOL, submit your comments on these matters directly to EP Determinations at the Cincinnati address above.   
     
 REQUESTS FOR COMMENTS BY THE DOL      
     
11.   The DOL may not comment on behalf of interested parties unless requested to do so by the lesser of 10 employees or 10 percent of the employees who qualify as interested parties.   The number of persons needed for the DOL to comment with respect to this plan is _____________________. If you request the DOL to comment, your request must be in writing and must specify the matters upon which comments are requested, and must also include:   
     
(1) the information contained in items 2 through 5 of this Notice; and   
     
(2) the number of persons needed for the DOL to comment.   
     
A request to the DOL to comment should be addressed as follows:   
     
-  Deputy Assistant Secretary   
-  Employee Benefits Security Administration   
-  U.S.    Department    of    Labor,   
-  200    Constitution    Avenue,    N.W.   
-  Washington, D.C. 20210   
-  Attention: 3001 Comment Request   
     
 COMMENTS TO THE INTERNAL REVENUE SERVICE      
     
12.   Comments submitted by you to EP Determinations must be in writing and received by it by ________________.   However, if there are matters that you request the DOL to comment upon on your behalf, and the DOL declines, you may submit comments on these    matters    to    EP    Determinations    to    be    received    by    it    within    15    days    from    the    time    the    DOL    notifies    you    that    it    will    not    comment    on    a particular matter, or by ____________, whichever is later, but not after ____________.   A request to the DOL to comment on your behalf must be received by it by _________________ if you wish to preserve your right to comment on a matter upon which the DOL declines to comment, or by ____________ if you wish to waive that right.   
     
 ADDITIONAL INFORMATION      
     
13. Detailed instructions regarding the requirements for notification of interested parties may be found in sections 19 and 20 of Rev.    Proc.    2022-4.    Additional    information    concerning    this    application    (including,    where    applicable,    an    updated    copy    of    the    plan    and    related trust; the application for determination; any additional documents dealing with the application that have submitted to the Ser­vice; and copies of section 19 of Rev. Proc. 2022-4) are available at _________________ during the hours of _________________ for inspection and copying. (There is a nominal charge for copying and/or mailing.)     
     
     
 APPENDIX C    
     
 CHECKLIST FOR§ 401(h) AND§ 420 DETERMINATION LETTERS    
     
As part of a§ 401(h) or§ 420 determination letter request described in section 18 of this revenue procedure the following checklist must be completed and attached to the determination letter request.   If the request relates to§ 401(h) but not to§ 420, complete Part I only.   If the request relates to§ 420, complete Parts I and II.   Answer each question by circling "Yes" or "No.  " If a question contains a place for a section number, insert the section number that gives the information called for by a yes answer to a question.   
     
 PART   I   
  CIRCLE     
  SECTION     
         
1.   
Does the Plan contain a medical benefits account within the meaning of§ 401(h) of the Internal   
     
     
     
Revenue Code (Code)? If the medical benefits account is a new provision, items "a" through "h"   
Yes No   
___   
     
should be completed.   
     
     
     
a.   
Does the medical benefits account specify the medical benefits that will be available and contain   
Yes No   
___   
     
provisions for determining the amount that will be paid?   
     
     
     
b.   
Does the medical benefits account specify who will benefit?   
     
Yes No   
___   
c.   
Does the medical benefits account indicate that such benefits, when added to any life insurance   
     
     
     
protection in the Plan, will be subordinate to retirement benefits? (This requirement will not be   
     
     
     
satisfied unless the amount of actual contributions to provide§ 401(h) benefits (when added to actual   
Yes No     
___   
     
contributions for life insurance protection under the Plan) does not exceed 25 percent of the total   
     
     
     
actual contributions to the Plan (other than contributions to fund past service credits), determined on   
     
     
     
an aggregate basis since the inception of the§ 401(h) arrangement.)   
     
     
     
d.   
Does the medical benefits account maintain separate accounts with respect to contributions to key   
     
     
     
employees (as defined in§ 416(i)(1)) to fund such benefits?     
Yes No   
___   
     
     
     
     
e.   
Does the medical benefits account state that amounts contributed must be reasonable and ascertainable?   
     
Yes No   
___   
f.   
Does the medical benefits account provide for the impossibility of diversion prior to satisfaction of   
Yes No   
___   
     
liabilities (other than item  "7"  below)?   
     
     
     
g.   
Does the medical benefits account provide for reversion upon satisfaction of all liabilities ( other than   
     
     
     
     
Yes No   
___   
     
item"7" below)?   
     
     
h.   
Does the medical benefits account provide that forfeitures must be applied as soon as possible to   
     
     
     
     
Yes No   
___   
     
reduce employer contributions to fund the medical benefits?   
     
     
     
     
     
     
     
     
     
     
     
     
     
     
 PARTII    
     
     
2.   
Does the Plan limit transfers to "Excess Assets" as defined in§ 420(e)(2)?   
Yes No   
___   
     
3.   
Does the Plan provide that only one transfer may be made in a taxable year?   
Yes  No   
___   
     
4.   
Does the Plan provide that the amount transferred shall not exceed the amount reasonably estimated   
     
     
     
to be paid for qualified current retiree liabilities?     
Yes  No   
___   
     
     
     
     
5.   
Does the Plan provide that no transfer will be made after December 31, 2025?   
Yes  No   
___   
     
6.   
Does the Plan provide that transferred assets and income attributable to such assets shall be used only   
     
     
     
to pay qualified current retiree liabilities for the taxable year of transfer?     
Yes  No   
___   
     
     
     
     
7.   
Does the Plan provide that any amounts transferred (plus income) that are not used to pay qualified   
     
     
     
current retiree liabilities shall be transferred back to the defined benefit portion of the Plan?     
Yes  No   
___   
     
     
     
     
8.   
Does the Plan provide that amounts paid out of a health benefits account or an applicable life insurance   
     
     
     
account will be treated as paid first out of transferred assets and income attributable to those assets?     
Yes  No   
___   
     
     
     
     
9.   
Does the Plan provide that participants' accrued benefits become nonforfeitable on a termination   
     
     
     
basis (i) immediately prior to transfer, or(ii)in the case of a participant who separated within 1 year   
Yes  No   
___   
     
before the transfer, immediately before such separation?   
     
     
     
10.   
In the case of transfers described in§ 420(b)(4) relating to 1990, does the Plan provide that benefits   
     
     
     
will be recomputed and become nonforfeitable for participants who separated from service in such   
Yes  No   
___   
     
prior year as described in§ 420(c)(2)?   
     
     
     
11.   
Does the Plan provide that transfers will be permitted only if each group health plan or arrangement or   
     
     
     
group-term life insurance plan, as applicable contains provisions satisfying§ 420(c)(3), as amended?   
Yes  No   
___   
     
     
     
     
12.   
Does the Plan define "applicable employer cost", "cost maintenance period" and "benefit maintenance   
     
     
     
period", as needed, consistently with§ 420(c)(3), as amended?   
Yes  No   
___   
     
     
     
     
13.   
Does the Plan provide that transferred assets cannot be used for key employees?   
Yes  No   
___   
     
   
 APPENDIX D    
     
 SAMPLE FORMAT FOR A LETTER RULING REQUEST FROM EMPLOYEE PLANS RULINGS AND AGREEMENTS    
     
( Insert the date of request )   
     
[for Employee Plans]   
     
Internal Revenue Service   
     
Attention: EP Letter Rulings   
     
P.O. Box 12192   
     
TE/GE Stop 31A Team 105   
     
Covington, KY 41012-0192   
     
Dear Sir or Madam:   
     
( Insert the name of the taxpayer ) (the "Taxpayer") requests a ruling on the proper treatment of ( insert the subject matter of the letter ruling request ) under§ ( insert the number ) of the Internal Revenue Code.   
     
[ If the taxpayer is requesting expedited handling, the letter ruling request must contain a statement to that effect. This statement must explain the need for expedited handling. See  section 6.03(3) of this revenue procedure. ]   
     
 A. STATEMENT OF FACTS      
     
1. Taxpayer Information   
     
[Provide    the    statements    required    by    sections    6.02(1)(a),    (b),    and    (c)    of    Rev.    Proc.    2022-4,    2022-1    IRB    161.    Hereafter,    all    referenc­es are to Rev. Proc. 2022-4, unless otherwise noted.)]   
     
For example, a taxpayer that maintains a qualified employee retirement plan and files an annual Form 5500 series of returns may include the following statement to satisfy sections 6.02(1)(a), (b), and (c):   
     
The    Taxpayer    is    a    construction    company    with    principal    offices    located    at    100    Whatever    Drive,    Wherever,    Maryland    12345,    and    its    telephone    number    is    (123)    456-7890.    The    Taxpayer's    federal    employer    identification    number    is    00-1234567.    The    Taxpayer    uses    the Form 5500 series of returns on a calendar year basis to report its qualified employee retirement plan and trust.   
     
2. Detailed Description of the Transaction.   
     
[The ruling request must contain a complete statement of the facts relating to the transaction that is the subject of the letter ruling request. This statement must include a detailed description of the transaction, including material facts in any accompanying docu­ments, and the business reasons for the transaction. See sections 6.02(1)(b), 6.02(1)(c), and 6.02(2).]   
     
 B. RULING REQUESTED      
     
[The ruling request should contain a concise statement of the ruling requested by the taxpayer.]   
     
 C. STATEMENT OF LAW      
     
[The ruling request must contain a statement of the law in support of the taxpayer's views or conclusion, including any authorities believed to be contrary to the position advanced in the ruling request.   This statement must also identify any pending legislation that may affect the proposed transaction. See sections 6.02(6), 6.02(7), and 6.02(8).]   
     
 D. ANALYSIS      
     
[The ruling request must contain a discussion of the facts and an analysis of the law. See sections 6.02(3), 6.02(6), 6.02(7), and 6.02(8).]   
     
 E. CONCLUSION      
     
[The ruling request should contain a statement of the taxpayer's conclusion on the ruling requested.]   
     
 F. PROCEDURAL MATTERS      
     
1. Rev. Proc. 2022-4 statements   
     
a. [The statement required by section 6.02(4).]   
     
b. [The statement required by section 6.02(5).]   
     
c. [The statement required by section 6.02(6) regarding whether the law in connection with the letter ruling request is uncertain and whether the issue is adequately addressed by relevant authorities.]   
     
d. [The statement required by section 6.02(7) if the taxpayer determines that there are no contrary authorities.]   
     
e. [If the taxpayer wants to have a conference on the issues involved in the letter ruling request, the ruling request should contain a statement to that effect. See section 6.03(5).]   
     
f. [If the taxpayer is requesting the letter ruling to be issued by fax, the ruling request should contain a statement to that effect. See section 6.03(4).]   
     
g. [If the taxpayer is requesting separate letter rulings on multiple issues, the letter ruling request should contain a statement to that effect. See section 6.03(1).]   
     
2. Administrative   
     
a. A Power of Attorney is enclosed. [See sections 6.02(12) and 6.03(2).]   
     
b. The deletions statement and checklist required by Rev. Proc. 2022-4 are enclosed. [See sections 6.02(9), (16), and (18).]   
     
c. The required user fee is enclosed. [See section 6.02(15).]   
     
Very truly yours,   
     
( Insert the name of the taxpayer or the taxpayer's authorized representative )   
     
By:   
     
______  _____   
Signature  Date   
     
Typed or printed name of person signing request   
     
 DECLARATION:    [See section 6.02(14).]   
     
Under penalties of perjury, I declare that I have examined this request, including accompanying documents, and, to the best of my knowledge and belief, the request contains all the relevant facts relating to the request and such facts are true, correct, and complete.   
     
( Insert the name of the taxpayer )   
     
By:   
_________   
     
Signature  Title  Date   
_________   
     
Typed or printed name of person signing declaration   
     
     
 APPENDIX E    
       
 CHECKLIST FOR LETTER RULINGS FROM EMPLOYEE PLANS RULINGS AND AGREEMENTS    
       
 IS YOUR RULING REQUEST COMPLETE    
       
 INSTRUCTIONS    
     
The Service will be able to respond more quickly to your letter ruling request if it is carefully prepared and complete. To ensure that your request is in order, use this checklist. Complete the four items of information requested before the checklist. Answer each question by circling "Yes," "No," or "N/A. "If a question contains a place for a page number, insert the page number (or numbers) of the request that gives the information called for by a yes answer to a question. Sign and date the checklist (as taxpayer or authorized representative) and place it on top of your request.    
     
If you are an authorized representative submitting a request for a taxpayer, you must include a completed checklist with the request or the request will either be returned to you or substantive consideration of it will be deferred until a completed checklist is submitted. If you are a taxpayer preparing your own request without professional assistance, an incomplete checklist will not be cause for returning your request or deferring substantive consideration of the request. However, you should still complete as much of the checklist as possible and submit it with your request.   
     
           
     
 CIRCLE ONE    
 ITEM      
     
Yes  No   NIA    
1. Does your request involve an issue under the jurisdiction of Employee Plans Rulings and Agreements? See   
     
section 24.01 of Rev. Proc.2022-4, 2022-1IRB 161 for the list of issues on which Employee Plans Rulings   
     
and Agreements issues letter rulings. See section5of Rev. Proc.2022-4, for issues under the jurisdiction of   
     
other offices. (Hereafter, all references are to Rev. Proc.2022-4, unless otherwise noted.)   
     
Yes  No   NIA    
2.If the request deals with a completed transaction, have you filed the return for the year in which the trans-   
Page __   
action was completed? See section 24.01.   
     
Yes  No   
3.Are you requesting a letter ruling on a hypothetical situation or question? See section 25.03.   
     
Yes  No   
4.Are you requesting a letter ruling on alternative plans of a proposed transaction? See section 25.03.   
     
Yes  No   
5.Are you requesting the letter ruling for only part of an integrated transaction? See section 25.04.   
     
Yes  No   
6. Have you submitted another letter ruling request for the transaction covered by this request?   
     
Yes  No   
7. Are you requesting the letter ruling for a business, trade, industrial association, or similar group concerning   
     
the application of tax law to its members? See section 24.06.   
     
Yes  No   
8. Have you included a complete statement of all the facts relevant to the transaction? See section 6.02(1).   
Page __   
     
     
Yes  No   NIA    
9. Have you submitted with the request true copies of all wills, deeds, plan documents, and other documents   
     
relevant to the transaction, and labeled and attached them in alphabetical sequence? See section 6.02(2).   
     
Yes  No   
10.Have you included, rather than merely incorporated by reference, all material facts from the documents   
Page __   
in the request? Are they accompanied by an analysis of their bearing on the issues that specifies the document   
     
provisions that apply? See section 6.02(3).   
     
Yes  No   
11. Have you included the required statement regarding whether the same issue in the letter ruling request is   
Page__   
in an earlier return of the taxpayer or in a return for any year of a related taxpayer? See section 6.02(4).   
     
Yes  No   
12.Have you included the required statement regarding whether the Service previously ruled on the same or   
Page__   
similar issue for the taxpayer, a related taxpayer, or a predecessor? See section 6.02(5).   
     
     
 CIRCLE ONE    
 ITEM    
       
Yes  No   
13. Have you included the required statement regarding whether the taxpayer, a related taxpayer, a predeces-   
Page__   
sor, or any representatives previously submitted the same or similar issue but withdrew it before the letter   
     
ruling was issued? See section 6.02(5).   
     
Yes  No   
14. Have you included the required statement regarding whether the law in connection with the request is   
Page__   
uncertain and whether the issue is adequately addressed by relevant authorities? See section 6.02(6).   
     
Yes  No   
15. Have you included the required statement of relevant authorities in support of your views? See section   
Page__   
6.02(6).   
     
Yes  No   NIA    
16. Does your request discuss the implications of any legislation, tax treaties, court decisions, regulations,   
Page __   
notices, revenue rulings, or revenue procedures you determined to be contrary to the position advanced? See   
     
section 6.02(7), which states that taxpayers must inform the Service of such authorities.   
     
Yes  No   NIA    
17.If you determined that there are no contrary authorities, have you included a statement to this effect in   
Page __   
your request? See section 6.02(7).   
     
Yes  No   NIA    
18. Have you included in your request a statement identifying any pending legislation that may affect the   
Page __   
proposed transaction? See section 6.02(8).   
     
Yes  No   
19. Is the request accompanied by the deletions statement required by section611 0? See section 6.02(9).   
     
Yes  No   NIA    
20. Have you (or your authorized representative) signed and dated the request? See section 6.02(10).   
Page __   
     
     
Yes  No   NIA    
21.If the request is signed by your representative, or if your representative will appear before the Service in   
     
connection with the request, is the request accompanied by a properly prepared and signed power of attorney   
     
(Form 2848) with the signatory's name typed or printed? See section 6.02(12).   
     
Yes  No   NIA    
22. Have you included, signed and dated, the penalties of perjury statement in the form required by section   
Page __   
6.02(14)?   
     
Yes  No   NIA    
23. Have you included the correct user fee with the request and made your check or money order payable to   
     
the United States Treasury? See section 6.02(15) and section 30 and Appendix A, for the correct amount and   
     
additional information on user fees.   
     
Yes  No   NIA    
24. Are you submitting your request in duplicate if necessary? See section 6.02(16).   
     
Yes  No   NIA    
25.If you are requesting separate letter rulings on different issues involving one factual situation, have you   
Page __   
included a statement to that effect in each request? See section 6.03(1).   
     
Yes  No   NIA    
26.If you have more than one representative, have you designated whether the representatives listed on the   
Page __   
power of attorney (Form 2848) are to receive a copy of the letter ruling? See section 6.03(2).   
     
Yes  No   NIA    
27.If you want your letter ruling request to be processed ahead of the regular order or by a specific date, have   
     
you requested expedited handling in the form required by section 6.03(3) and stated a compelling need for   
     
such action in the request?   
     
Yes  No   NIA    
28.If you want to have a conference on the issues involved in the request, have you included a request for a   
Page __   
conference in the ruling request? See section 6.03(5).   
     
Yes  No   NIA    
29.If your request is covered by any of the revenue procedures listed in section 26, have you complie9 with   
     
all of the requirements of the applicable revenue procedures?   
     
Yes  No   NIA    
30. Have you addressed your request to the appropriate office provided in section 31? Improperly addressed   
     
requests may be delayed (sometimes for over a week) in reaching the appropriate office for initial processing.   
     
           
     
     
 APPENDIX F    
       
 ADDITIONAL CHECKLIST FOR ROTH IRA RECHARACTERIZATION RULING REQUESTS    
     
Note: A conversion of a traditional IRA to a Roth IRA, and a rollover from any other eligible retirement plan to a Roth IRA, made in tax years after December 31, 2017, cannot be re-characterized as having been made to a traditional IRA.   
     
In order to assist Employee Plans in processing a ruling request involving a Roth IRA recharacterization, in addition to the items in Appendix E, please check the following list. Answer each question by circling "Yes," "No," or "N/A." If a question contains a place for a page number, insert the page number (or numbers) of the request that gives the information called for by a yes answer to a question.   
     
Yes  No  N/A   
1. Did you include the name(s) of the trustee and/or custodian of the traditional individual retirement account   
Page___   
(IRA) (generally, a financial institution)?   
     
Yes  No  N/A   
     
Page___   
2.Is each IRA identification number included?   
     
     
     
3.If the ruling request involves Roth conversions of a married couple, is the necessary information with respect   
Yes  No  N/A   
to each IRA of each party included? Note: as long as the parties file a joint federal Form 1040, the Service can   
Page___   
issue one ruling covering both parties. Furthermore, if a joint federal income tax return has been filed for the year   
     
or years in question, the Service only requires one user fee even if each spouse had failed conversions.   
     
Yes  No  N/A   
4.If there was one or more attempted conversions, are the applicable dates on which the attempted IRA conver-   
Page___   
sion(s) occurred included?   
     
Yes  No  N/A   
5.If the reason that a conversion failed is that the taxpayer or related taxpayers relied upon advice of a tax pro-   
Page___   
fessional such as a CPA, or an attorney, is the name and occupation of that adviser included?   
     
Yes  No  N/A   
     
Page___   
6. Is certification that the taxpayer or taxpayers timely filed the relevant federal tax return(s) included?   
     
     
Yes  No  N/A   
     
Page___   
7. Is there a short statement of facts with respect to the conversion?   
     
     
Yes  No  N/A   
8.If the taxpayer recharacterized his/her Roth IRA to a traditional IRA prior to submitting a request for§ 9100   
Page___   
relief, are the date(s)of the recharacterization(s), name(s) of trustees and/or custodians, and the identification   
     
numbers of the traditional IRA(s) included?   
     
     
Yes  No  N/A   
9. Does the request include the type of contribution (i.e., regular or conversion) and amount of the contribution   
Page___   
being recharacterized?