Revenue Procedure 2020-4
Internal Revenue Service
2020-1 I.R.B. 148
   
   
   
Rev. Proc. 2020-4 
   
                          
       
       
       
       
       
       
   
 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 ad-   
 procedure    
vice to taxpayers on issues under the jurisdiction of the Commissioner, Tax Exempt and Govern-   
     
ment 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 manner in   
     
which such advice is requested and provided.   
     
     
 Organization of revenue.02   
 procedure    
     
     
  (1) Part I of this revenue procedure contains general information about the types of advice pro-   
     
vided 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 deter-   
     
mination 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 contains   
     
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 spec-   
     
ified in section 24.01 of this revenue procedure. Rev. Proc. 2020 1, this Bulletin, sets forth pro-   
     
cedures for obtaining letter rulings from the Office of Associate Chief Counsel, including letter   
     
rulings relating to qualified retirement plans and IRAs. Rev. Proc. 2020 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 I.R.B. 136, provides the circumstances under which a plan   
     
sponsor may submit a determination letter application to Employee Plans Rulings and Agree-   
     
ments. Under Rev. Proc. 2016-37, an employer sponsoring an individually designed plan general-   
     
ly 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.   
     
  (b) Notice 2018-24, 2018-17 I.R.B. 507, requested comments on the potential expansion of the   
scope of the determination letter program for individually designed plans during the 2019 calen-   
dar year  beyond provision of determination letters for initial qualification and qualification upon,   
plan termination, and provided that the Department of the Treasury (Treasury Department) and the   
Service will issue guidance if they identify any additional types of plans for which plan sponsors   
may request determination letters during the 2019 calendar year.   
     
  (c) Rev. Proc. 2019-20, 2019-20 I.R.B. 1182, provides for a limited expansion of the determina-   
tion letter program with respect to individually designed plans. Under this limited expansion, the   
Service will accept determination letter applications for (i) certain individually designed statutory   
hybrid plans during a 12-month period beginning September 1, 2019; and (ii) 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.   
     
  (d) 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 re-   
quirements that appear on the list. Beginning in 2019, the Required Amendments List will apply   
to both qualified plans and § 403(b) plans. The 2019 Required Amendments List for Qualified   
Retirement Plans and § 403(b) Retirement Plans is contained in Notice 2019-64, 2019-52 I.R.B.   
1505. The 2018 Required Amendments List is contained in Notice 2018-91, 2018-50 I.R.B. 985.   
No items were included on the 2018 Required Amendments List. The 2017 Required Amend-   
ments List is contained in Notice 2017-72, 2017-52 I.R.B. 601.   
     
  (e) Notice 2017-1, 2017-2 I.R.B. 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) Pre-approved plan program   
     
  (a) Rev. Proc. 2015-36, 2015-27 I.R.B. 20, 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   
contribution and 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.   
In addition, Rev. Proc. 2015-36 continues to apply to adopting employers of pre-approved de-   
fined benefit plans requesting determination letters with respect to the second six-year remedial   
amendment cycle. Thus, provisions relating to the M&P and VS programs described under Rev.   
Proc. 2015-36 that continue to apply to such pre-approved plans have been retained in this revenue   
procedure.   
     
  (b) Announcement 2018-05, 2018-13 I.R.B. 461, provides that the period for employer adop-   
tion 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) Rev. Proc. 2017-41, 2017-29 I.R.B. 92, modifies the pre-approved program by eliminating   
   the distinction between M&P and VS plans, liberalizing the types of plans eligible for pre-ap-   
   proved status, and affording greater flexibility in the 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 (and subsequent) six-year remedial amendment 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. The   
   third six-year remedial amendment cycle for defined benefit plans will begin on February 1, 2019,   
   and will end on January 31, 2025.   
        
     (d) Rev. Proc. 2018-42, 2018-36 I.R.B. 424, modified Rev. Proc. 2017-41 to extend the dead-   
   line for submitting on-cycle applications for opinion letters for pre-approved defined contribution   
   plans for the third six-year remedial amendment cycle from October 1, 2018, to December 31,   
   2018.   
        
     (e) Announcement 2018-05 provides that the Service will announce in future guidance a de-   
   layed beginning date for the third six-year remedial amendment cycle for pre-approved defined   
   benefit plans. See Rev. Proc. 2020-10, 2020-2 I.R.B. ___ (January 6, 2020).   
        
     (f) The 2017 Cumulative List, which is used by the Service in its review of opinion letter appli-   
   cations for pre-approved defined contribution plans during the third six-year remedial amendment   
   cycle, is contained in Notice 2017-37, 2017-29 I.R.B. 89. The 2020 Cumulative List, which will   
   be 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, will be published prior to the opening   
   of the cycle.   
        
     (3) Other guidance   
        
     (a) Rev. Proc. 2013 22, 2013 18 I.R.B. 985, as modified by Rev. Proc. 2014 28, 2014 16   
   I.R.B. 944, Rev. Proc. 2015-22, 2015-11 I.R.B. 754, and Rev. Proc. 2019-39, 2019-42 I.R.B. 945;   
   and clarified by Rev. Proc. 2017-18, 2017-5 I.R.B. 743, sets forth the procedures for obtaining   
   opinion and advisory letters for § 403(b) prototype plans and VS plans.   
        
     (b) Rev. Proc. 2019-19, 2019-19 I.R.B. 1086, which modifies and supersedes Rev. Proc. 2018-   
   52, 2018 42 I.R.B. 611, sets forth the procedures for correcting qualification and other eligible   
   failures under the Employee Plans Compliance Resolution System (EPCRS).   
        
     (c) Notice 2019-18, 2019-13 I.R.B. 915, supersedes Notice 2015-49, 2015-30 I.R.B. 79, which   
   informed taxpayers that the Treasury Department and the Service intended to amend the required   
   minimum distribution regulations under § 401(a)(9) of the Code to address the use of lump sum   
   payments to replace annuity payments being paid by a qualified defined benefit pension plan, and   
   that any letter ruling or determination letter issued by the Service or the Office of Chief Counsel   
   involving a plan that provides for a lump sum risk transferring program generally would include   
   a caveat expressing no opinion as to the federal tax consequences of the program. Notice 2019-18   
   informs taxpayers that the Treasury Department and the Service no longer intend to amend the   
   regulations under § 401(a)(9) to address the use of lump sum payments in lieu of future annuity   
   payments. 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 pro-   
   viding 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 no longer include a caveat expressing no opinion regarding the tax conse-   
     
quences of such a window in the letter.   
     
     
 Updated annually.04 This revenue procedure is updated annually, but it may be modified, amplified, or clarified   
     
during the year.   
     
     
 SECTION 2. WHAT    
     
 CHANGES HAVE BEEN    
     
 MADE TO REVENUE    
     
 PROCEDURE 2019-4?    
     
     
     
 In general.01 This revenue procedure is a general update of Rev. Proc. 2019-4, 2019-1 I.R.B. 146, 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 pro-   
     
cedures 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   
     
contained in Rev. Proc. 2020-5, this Bulletin.   
     
     
 Changes made to Revenue.02 In addition to minor non-substantive changes, including changes to dates, cross references,   
 Procedure 2019-4    
and citations to other revenue procedures, the following changes have been made:   
     
     
     
  (1) Section 3.04 is revised to provide that a determination letter issued on the qualified status   
     
of a plan will include the status for exemption of any related trusts or custodial accounts under   
     
§ 501(a), except with respect to a determination letter submitted by an adopting employer of a   
     
pre-approved plan with respect to the third (and subsequent) six-year remedial amendment cycles   
     
applicable to pre-approved plans, as described in section 12B.   
     
     
     
  (2) Section 3.06(2) is revised to change "Appeals Office" to "Internal Revenue Service Office   
     
of Appeals (Independent Office of Appeals)." Corresponding name changes are made throughout   
     
this revenue procedure.   
     
     
     
  (3) Section 6.02 is modified to provide a list of applicable documents that should be submitted   
     
to enable the Service to more efficiently process determination letter request applications.   
     
     
     
  (4) Section 8.02 is modified to add a category of determination requests submitted by an adopt-   
     
ing employer (or a controlling member of a multiple employer plan, if applicable) of a pre-ap-   
     
proved plan with respect to the third (and subsequent) remedial amendment cycles, pursuant to   
     
Rev. Proc. 2017-41. Section 8.02 is also modified to reflect that the Service will accept determi-   
     
nation letter applications for certain statutory hybrid plans from September 1, 2019, to August 31,   
     
2020, and certain individually designed merged plans on an ongoing basis.   
     
     
     
  (5) Section 9.07 is revised to delete a sentence providing that a favorable determination letter   
     
does not constitute a determination with respect to the federal tax consequences of a lump sum   
     
risk transferring program, since Notice 2019-18 provides that the Service will no longer include   
     
a caveat in a determination letter expressing no opinion regarding the tax consequences of such   
     
lump sum windows.   
     
     
  (6) Section 10.06(2) is added, and section 11.01 is revised, to provide that the Service will ac-   
     
cept determination letter applications for certain individually designed merged plans on an ongo-   
     
ing basis, pursuant to Rev. Proc. 2019-20. Section 11.01 is also revised to provide that the Service   
     
will accept determination letter applications for certain statutory hybrid plans from September 1,   
     
2019, to August 31, 2020.   
     
     
     
  (7) Section 12 is reorganized into section 12A and section 12B, setting forth procedures for an   
     
adopting employer of a pre-approved plan (or the controlling member, in the case of a multiple   
     
employer plan) to submit an application for a determination letter. Section 12A sets forth appli-   
     
cation procedures for defined benefit M&P and VS pre-approved plans with respect to the second   
     
six-year remedial amendment cycle. Section 12B is added to provide application procedures for   
     
determination letters with respect to the third (and subsequent) six-year remedial amendment   
     
cycles.   
     
     
     
  (8) Section 13 is revised to provide procedures for an adopting employer of a pre-approved plan   
     
that is eligible to submit on Form 5307 to request a determination letter with respect to the second   
     
and the third six-year remedial amendment cycles.   
     
     
     
  (9) Sections 30.07 and 31.03 are updated to reflect that user fees under the Voluntary Correc-   
     
tion Program (VCP) of EPCRS must be paid using www.pay.gov and that the Service no longer   
     
accepts paper VCP submissions.   
     
     
     
  (10) Section 31 is revised to update mailing addresses.   
     
     
     
  (11) Appendix A,.03 and.04, is modified to delete categories that applied to pre-approved plan   
     
sponsors and practitioners filing on-cycle during the second six-year remedial amendment cycle,   
     
since that on-cycle period has expired.   
     
     
 PART I. 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 mod -   
     
ified 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 of the Code and is final unless   
     
fraud, malfeasance, or misrepresentation of a material fact can be shown.   
     
     
  A closing agreement may be 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 made with sponsors of M&P plans and prac-   
     
titioners of VS plans.   
     
     
     
  A closing agreement may also be entered into with respect to retirement plan failures corrected   
     
under EPCRS, as set forth in Rev. Proc. 2019-19.   
     
     
 Determination letter.04 A "determination letter" is a written statement issued to a taxpayer by Employee Plans Rul-   
     
ings 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 ques -   
     
tions presented. Employee Plans Rulings and Agreements issues determination letters on the qual-   
     
ified 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 12B 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 amend-   
     
ment cycle for qualified defined contribution and qualified defined benefit plans, an "opinion let-   
     
ter" 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 (and subsequent) six-year remedial   
     
amendment cycles for qualified defined contribution and qualified defined benefit plans, an opin-   
     
ion 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, 2013 18 I.R.B. 985, as modified by Rev. Proc. 2014 28,   
     
2014-16 I.R.B. 944, Rev. Proc. 2015-22, 2015-11 I.R.B. 754, and Rev. Proc. 2019-39, 2019-42   
     
I.R.B. 945; and clarified by Rev. Proc. 2017-18, 2017-5 I.R.B. 743.   
     
     
     
  (4) An opinion letter will also be issued concerning the conformance of a prototype trust, cus-   
     
todial 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 C.B. 647; Rev. Proc. 91-44, 1991-2 C.B. 733; Rev.   
     
Proc. 92-38, 1992-1 C.B. 859; Rev. Proc. 97-29, 1997-1 C.B. 698; Rev. Proc. 98-59, 1998-2   
     
C.B. 729; Rev. Proc. 2002-10, 2002-1 C.B. 401, and Rev. Proc. 2010-48, 2010-50 I.R.B. 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 sub-   
 substantive issues.    
stantive 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 representa-   
     
tives 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 Internal Revenue Service Independent Office of   
     
Appeals (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 taxpayer Service representative 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 § 1.408 2(e)(2) through (5)   
     
of the Income Tax Regulations 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 Rul-   
     
ings and Agreements and, generally, the plan sponsor with respect to certain failures of a retire-   
     
ment 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. 2019-19.   
     
     
 Advisory letter.09   
     
     
  (1) An "advisory letter" is a written statement issued by Employee Plans Rulings and Agree-   
     
ments to a VS practitioner or a VS mass submitter as to the acceptability of the form of a speci-   
     
men plan and any related trust or custodial account under § 401(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 un-   
     
der § 403(b). See Rev. Proc. 2013 22, 2013 18 I.R.B. 985, as modified by Rev. Proc. 2014 28,   
     
2014-16 I.R.B. 944, Rev. Proc. 2015-22, 2015-11 I.R.B. 754, and Rev. Proc. 2019-39, 2019-42   
     
I.R.B. 945; and clarified by Rev. Proc. 2017-18, 2017-5 I.R.B. 743.   
     
     
 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 sta-   
     
tus 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 § 501(a). See Rev. Proc. 2016-37, which contains a description of the determina-   
     
tion 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/retire-    
     
 ment-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 below and Rev. Proc. 2020 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 appli-   
     
cations 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 (and subsequent) six-year remedial amendment cycles are contained 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 contained 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) are contained in Rev. Proc. 2013 22, 2013 18 I.R.B. 985, as modified by Rev.   
     
Proc. 2014-28, 2014-16 I.R.B. 944, Rev. Proc. 2015-22, 2015-11 I.R.B. 754, and Rev. Proc.   
     
2019-39, 2019-42 I.R.B. 945; and clarified by Rev. Proc. 2017-18, 2017-5 I.R.B. 743.   
     
     
 Employee Plans.02 The procedures for obtaining compliance statements, etc., for certain failures of plans qual-   
 Compliance Resolution    
ified under § 401(a), § 403(b) plans, SEPs, SIMPLEs, and § 457(b) plans under EPCRS are con -   
 System    
tained in Rev. Proc. 2019-19.   
     
     
 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   
     
contained in the following revenue procedures:   
     
     
     
  (1) Chief Counsel's letter rulings, information letters, etc.: See Rev. Proc. 2020 1, this   
     
Bulletin.   
     
     
     
  (2) Technical Advice Requests: See Rev. Proc. 2020 2, this Bulletin.   
     
     
     
  (3) Chief Counsel's no-rule positions: See Rev. Proc. 2020 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 C.B. 490,   
 minimum funding waivers    
is no longer available. A request for a letter ruling on a waiver of the minimum funding standard   
     
is 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 Agree-   
     
ments. See Rev. Proc. 2020-1, 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 Em-   
     
ployee 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 contain 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 will usually not rule on only one step of a larger integrated transaction described in   
     
a letter ruling request. See section 25.04 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 sub-   
     
mitted with the request. Each document, other than the request, should be labeled alphabetically   
     
and attached to the request in alphabetical order.   
     
     
     
     
     
     
  In order to more efficiently process determination letter request 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 5300 series   
     
     
     
     
     
     
  -   
Cover Letter   
     
     
     
     
     
     
  -   
Amendments (any prior plan documents being submitted along with any applicable   
     
     
amendments)   
     
     
     
  -   
Current Plan Document   
     
     
  -   
Adoption Agreement   
     
     
  -   
Trust Document   
     
     
  -   
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 sec-   
     
tions 12A, 12B, 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;   
     
     
  -b   
(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 lia-   
     
     
bility 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 request-    
 previously submitted or    
 ed, or is currently pending.    The request must also state whether, to the best of the knowledge of   
 currently pending    
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 sub-   
     
     
mitting 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 appli-   
     
cable, and other details of the consideration of the issue by Employee Plans Rulings and Agree-   
     
ments 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 Rul-   
     
ings 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 intro-   
          
duced 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 Ser-   
          
vice 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 iden-   
          
tifying 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, addition-   
          
al 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 taxpay-   
          
er's authorized representative. A stamped signature or signature by facsimile transmission (fax)   
          
is not permitted.   
          
     
          
   (d) Additional information.    The taxpayer should follow the same procedures above to pro-   
          
pose 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 un-   
          
der § 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 tax-   
          
payer 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 un-   
          
derlying 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 dis-   
          
closure 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 repre-   
          
sentative. 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 connec-   
          
tion 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 decla -   
          
ration 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 disbar-   
          
ment 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 repre-   
          
sent 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 disbar-   
          
ment 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 enroll-   
             
ment 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 Enroll-   
        
ment 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 Circular   
        
No. 230 of the U.S. Department of the Treasury 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 Circular No. 230.   
        
     
    A person with a "Letter of    
  (f)Any other person, including a foreign representative, who has received a "Letter of Authori-   
    Authorization"    
zation" 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 Con -   
        
stitution Avenue, N.W., Washington, DC 20224. Section 10.7(d) of Circular No. 230 authorizes   
        
the Commissioner 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) below.   
        
     
    Employee, general    
  (g) The above requirements do not apply to a regular full-time employee representing his or her   
    partner, bona fide officer,    
employer; to a general partner representing his or her partnership; to a bona fide  officer represent-   
    administrator, trustee, etc.    
ing his or her corporation, association, or organized group; to a trustee, receiver, guardian, per-   
        
sonal 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 Trea-   
        
sury 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 require-   
 representative    
ments 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 sign-   
     
ing 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 authen-   
     
ticity is not reasonably disputed. For additional information regarding the power of attorney form,   
     
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    
representative, whether or not enrolled, must comply with Treasury Department Circular No. 230,   
 No. 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 Circular No. 230, Employee Plans Rulings and Agreements will bring the matter to the atten-   
     
tion 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 follow-   
     
ing 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 relat-    
     
 ing 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 7528 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 fees for each type of request under the jurisdic-   
     
tion of Employee Plans Rulings and Agreements. Section 30 of this revenue procedure provides   
     
guidance for administering 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 addi-   
     
tional 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 re-   
     
     
quest 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 repre-   
 request    
sentative 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 representa-   
     
tive. 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 soon-   
     
er 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 is-   
     
sued 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 pro-   
     
cesses requests for letter rulings and determination letters in the order of the date received. Deter-   
     
mination 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 circum-   
     
stances 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 emergen-   
     
cy. The extent to which the letter ruling 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, Em-   
     
ployee 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 addi-   
     
tional 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 tax-   
     
payer 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 repre-   
     
sentative 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 Employ-   
     
ee 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 rele-   
 to return    
vant 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 Agree-   
     
ments. 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 taxpay-   
 determination letters are    
ers' written requests on completed transactions on matters within its jurisdiction.   
 issued    
     
     
  Employee Plans Rulings and Agreements does not issue determination letters on the tax conse-   
     
quences 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 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), see Rev. Proc.   
     
2013 22, 2013 18 I.R.B. 985, as modified by Rev. Proc. 2014 28, 2014 16 I.R.B. 944, Rev. Proc.   
     
2015 22, 2015 11 I.R.B. 754, and Rev. Proc. 2019-39, 2019-42 I.R.B. 945; and clarified by Rev.   
     
Proc. 2017-18, 2017-5 I.R.B. 743.   
     
     
 Types of requests.02 Determination letters may be requested on completed and proposed transactions as set forth   
     
in the table below:   
     
     
     
     
     
 REV. PROC.    
     
     
 TYPE OF REQUEST    
 FORMS    
 SECTION      
     
     
     
     
       
 1.    
 Initial Qualification    
       
     
     
     
a.     
Individually-designed plans (including collec-   
     
     
     
     
tively bargained plans)   
5300   
11   
     
     
     
     
     
     
b.     
Pre-approved plans   
5300   
12A and 12B   
     
     
c.     
Employee Stock Ownership Plans ("ESOPs")   
5300, 5309   
11   
     
     
d.     
Multiple employer plans   
5300   
14   
     
     
e.     
Group trusts   
5316   
16   
     
     
f.     
§ 414(x) combined plans   
5300   
11   
     
 2.    
 Termination    
     
     
     
     
a.     
In general   
5310, 6088   
15   
     
     
b.     
Multiemployer plan covered by PBGC insur-   
     
     
     
     
ance   
5300, 6088, Cover letter   
15   
     
     
     
     
     
     
Note: Form 5310 A, Notice of Plan Merger, Consolidation, Spinoff or Transfer of Plan Assets or Liabilities  Notice of Qual-   
ified 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. 2019-20      
5300   
10.06(2), 11   
     
       
     
     
 4.    
 Other Circumstances    
       
     
     
     
a.     
Certain individually designed statutory hybrid   
     
     
     
     
plans, eligible to be submitted under Rev. Proc.   
5300   
11   
     
     
2019-20, from September 1, 2019, to August   
     
     
     
     
31, 2020   
     
     
     
 5.    
 M&P and Volume Submitter Plans (applica-    
     
     
     
 ble to determination letter requests submitted    
     
     
     
 pursuant to Rev. Proc. 2015-36, with respect    
     
     
     
 to cycles prior to the third six-year remedial    
     
     
     
 amendment cycle)    
       
     
     
     
a.     
Adoption of a VS plan that is not a multiple   
     
     
     
     
employer plan (if the adopting employer has   
     
     
     
     
not made extensive modifications to the lan-   
5307   
12A, 13   
     
     
guage of the approved specimen plan)   
     
     
     
     
     
     
     
     
     
     
     
     
 REV. PROC.    
 TYPE OF REQUEST    
 FORMS    
 SECTION      
     
     
     
     
       
     
b.     
Adoption of an M&P plan that is not a multi-   
     
     
     
     
ple employer plan (if the adopting employer   
     
     
     
     
requests a determination solely on overriding   
5300   
12A   
     
     
plan language added to satisfy §§ 415 or 416)   
     
     
     
     
     
     
     
     
c.     
Adoption of an M&P plan, including a multiple   
     
     
     
     
employer plan, if the adopting employer (or, in   
     
     
     
     
the case of a multiple employer plan, the con-   
5300   
12A   
     
     
trolling member) has made any modifications   
     
     
     
     
     
     
     
     
d.     
Adoption of a VS plan, including a multiple   
     
     
     
     
employer plan (if the adopting employer has   
5300   
12A   
     
     
made extensive modifications)   
     
     
     
     
e.     
Adoption by the controlling member of a VS   
     
     
     
     
multiple employer plan (if the controlling   
5300   
12A   
     
     
member has made any modifications)   
     
     
     
     
f.     
Adoption of a multiple employer M&P plan (if   
     
     
     
     
the controlling member requests a determina-   
     
     
     
     
tion solely on overriding plan language added   
5300   
12A   
     
     
to satisfy §§ 415 or 416)   
     
     
     
     
     
     
     
     
g.     
Adoption of an M&P or a VS pension plan,   
     
     
     
     
including a multiple employer plan, if the   
     
     
     
     
adopting employer (or, in the case of a mul-   
     
     
     
     
tiple employer plan, the controlling member)   
5300   
12A   
     
     
requests a determination that the plan's normal   
     
     
     
     
retirement age satisfies § 1.401(a)-1(b)(2)   
     
     
     
     
     
     
     
 6.    
 Standardized and Nonstandardized Pre-ap-    
     
     
     
 proved Plans (applicable to determination letter    
     
     
     
 requests submitted pursuant to Rev. Proc. 2017-    
     
     
     
 41, with respect to the third (and subsequent)    
     
     
     
 six-year remedial amendment cycles)    
       
     
     
     
a.     
Adoption of a nonstandardized plan that is not   
     
     
     
     
a multiple employer plan (if the adopting em-   
     
     
     
     
ployer has not made extensive modifications to   
5307   
12B, 13   
     
     
  the language of the pre-approved plan)   
     
     
     
     
     
     
     
     
b.     
Adoption of a standardized plan that is not   
     
     
     
     
a multiple employer plan (if the employer   
     
     
     
     
requests a determination solely on overriding   
5300   
12B   
     
     
plan language added to satisfy §§ 415 or 416)   
     
     
     
     
     
     
     
     
c.     
Adoption of a standardized plan, including a   
     
     
     
     
multiple employer plan, if the adopting em-   
     
     
     
     
ployer (or, in the case of a multiple employer   
5300   
12B   
     
     
plan, the controlling member) has made any   
     
     
     
     
modifications   
     
     
     
     
d.     
Adoption of a nonstandardized plan includ-   
     
     
     
     
ing a multiple employer plan (if the adopting   
5300   
12B   
     
     
employer has made extensive modifications)   
     
     
     
     
e.     
Adoption by the controlling member of a   
     
     
     
     
nonstandardized multiple employer plan (if the   
     
     
     
     
controlling member has made any modifica-   
5300   
12B   
     
     
tions)   
     
     
     
     
     
     
     
     
     
     
     
     
 REV. PROC.    
     
     
 TYPE OF REQUEST    
 FORMS    
 SECTION      
     
     
     
     
       
     
f.     
Adoption of a multiple employer standardized   
     
     
     
     
plan (if the controlling member requests a de-   
     
     
     
     
termination solely on overriding plan language   
5300   
12B   
     
     
added to satisfy §§ 415 or 416)   
     
     
     
     
     
     
     
     
g.     
Adoption of a standardized or nonstan-   
     
     
     
     
dardized pension plan, including a multiple   
     
     
     
     
employer plan, if the adopting employer (or,   
     
     
     
     
in the case of a multiple employer plan, the   
5300   
12B   
     
     
controlling member) requests a determination   
     
     
     
     
that the plan's normal retirement age satisfies   
     
     
     
     
§ 1.401(a)-1(b)(2)   
     
     
     
 7.    
 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 matters under § 401(a)   
5300, Cover letter, Checklist   
18   
     
     
     
     
     
     
e.     
Section 420 determination letters excluding   
     
     
     
     
other matters under § 401(a)   
5300, Cover letter, Checklist   
18   
     
     
     
     
     
     
 Areas in which.03 Determination letters issued in accordance with this revenue procedure do not include de-   
 determination letters will    
terminations 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 1 C.B. 326, as clarified and modified by Rev.   
     
Rul. 2004-67, 2004-2 C.B. 28; Rev. Rul. 2011-1, 2011-2 I.R.B. 251; Notice 2012-6, 2012-3   
     
I.R.B. 293, and Rev. Rul. 2014-24, 2014-37 I.R.B. 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; and   
     
     
     
  (c) An amendment solely to include language pursuant to § 403(c)(2) of Title I of the Employee   
     
Retirement Income Security Act of 1974 (ERISA) concerning the reversion of employer contribu-   
     
tions made as a result of mistake of fact;   
     
     
  (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 covered by section 8.03(4) of this revenue   
     
procedure 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 qual-   
 applications    
ification and terminating plans any time during the year. See section 12 of Rev. Proc. 2016 37.   
     
In addition, from September 1, 2019, to August 31, 2020, the Service will accept applications for   
     
determination letters for certain individually designed statutory hybrid plans described in Rev.   
     
Proc. 2019-20. As of September 1, 2019, the Service will accept applications for certain individu-   
     
ally designed merged plans on an ongoing basis, 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. 2020-2, 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 determi-   
     
nation 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 for   
 letters    
compliance with the form requirements (that is, those plan provisions that are required as a condi-   
     
tion 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 compen-   
     
sation that satisfies § 1.414(s)-1(c), a plan will be reviewed for, and a determination letter may be   
     
relied on with respect to, whether the terms of the plan satisfy one of the design-based safe harbors   
     
in §§ 1.401(a)(4)-2(b) and 1.401(a)(4)-3(b) of the regulations (relating to nondiscrimination in   
     
amount of contributions and 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 with-   
     
in 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 or de-   
 § 414(e)    
termination as to, whether the plan is a church plan within the meaning of § 414(e). If a determina-   
     
tion 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, 430,   
 determination letter    
431, and 432 with respect to whether an interest rate (or any other actuarial assumption) is reason-   
     
able. 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 elect that the letter include a determination as to whether leased employees are deemed em-   
     
ployees of the employer under the meaning of § 414(n). See section 17 for procedures for request-   
     
ing a leased employee determination.   
     
     
 Partial terminations.09 An applicant that desires a determination as to whether a partial termination has occurred   
     
must file a determination letter application electing such a determination using Form 5300, Appli-   
     
cation for Determination for Employee Benefit Plan. 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 sections 11.01, 12A.03(3)(b), or 12B.03(3)(b) of   
     
this revenue procedure, 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. Appli-   
     
cants 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 may be relied upon. Publication 794 can also be   
     
found at http://www.irs.gov/Forms-&-Pubs.   
     
     
 SECTION 10. WHAT    
     
 IS THE GENERAL    
     
 PROCEDURE FOR    
     
 REQUESTING    
     
 DETERMINATION    
     
 LETTERS?    
     
     
     
 Scope.01 Section 6 of this revenue procedure and this section 10 contain procedures that are generally   
     
applicable to all determination letter requests. Additional procedures for specific types of requests   
     
are contained in sections 11 through 18 of this revenue procedure.   
     
     
 Complete information.02 An applicant requesting a determination letter must file the material required by this rev-   
 required    
enue 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 proce-   
     
dure, 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 applica -   
     
tion 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. This   
     
includes applicable attachments or model schedules and copies of corrective amendments.   
 Complete copy of plan    
     
 and trust instrument and    
     
 applicable amendments.03 In addition to a copy of the plan and trust documents and other material required by the   
 required    
application, the determination letter application must 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 VS plan by the practitioner that sponsors the   
     
employer's VS plan) even if these amendments are dated earlier than a previous determination   
     
letter issued with respect to the plan. 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 resultof a merger of two or more plans, the applicant must in-   
     
clude a copy of the prior determination letter for each of the plans that were combined to result   
     
in the merged plan. If a prior determination letter is not available for any such plan involved in   
     
a merger, an explanation must be included with the application, and the applicant must include a   
     
copy of the prior plan document or adoption agreement, and the opinion or advisory letter for the   
     
plan, if applicable. The application also must include all amendments necessary to verify that each   
     
plan was amended timely. Additionally, for each plan involved in a merger the applicant must pro-   
     
vide 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.   
     
     
     
  (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 un-   
     
related entities. The submission requirements set forth in section 10.06(1) 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.   
     
     
 User fees.07 The appropriate user fee, if applicable, must be paid according to the procedures in section   
     
30 of this revenue procedure. Form 8717, User Fee for Employee Plan Determination Letter Re-   
     
quest, must accompany each determination letter request. In addition, if the user fee for a deter-   
     
mination 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 I.R.B. 367, the certification on Form 8717 must be signed. Stamped   
     
signatures are not acceptable.   
     
     
 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 au-   
 distinguished    
thorities 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 employ-   
 relationship    
er-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 ap -   
     
plication for a determination letter on the qualified status of the plan. See section 12.04 of Rev.   
     
Proc. 2020-1.   
     
     
 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 refer-   
     
enced 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 ap-   
     
plicant 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 applica-   
     
tion, including a new user fee (if applicable), by the end of the plan sponsor's remedial amend-   
     
ment 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.   
     
     
 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 De-   
     
terminations 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 deter-   
     
mination 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 determina-   
     
tion 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   
 conference    
made in writing and is to be sent to the specialist assigned to review the application or, if the appli-   
     
cant 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 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 which 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.   
     
     
-   
The Service will accept determination letters with respect to certain individually de-   
     
     
signed statutory hybrid plans eligible to be submitted pursuant to Rev. Proc. 2019-   
     
     
20, during the 12-month period beginning September 1, 2019, and ending August   
     
     
31, 2020.   
     
 Forms.02 A determination letter request for the items listed in section 11.01 is made by filing the ap -   
     
propriate 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 sections 12A   
     
and 12B 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 submit-   
     
ting requests on behalf of individually designed plans should file the most recent version of the   
     
Form 5300.   
     
     
     
  (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 per-   
     
taining to applications for determination upon plan termination.   
     
     
  (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, if applicable) must be filed with   
     
the determination letter application. When completing the form, taxpayers should refer to the ap-   
     
plicable 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 determi-   
 amendments    
nation 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 and trust instrument, 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.   
     
     
 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 sub-   
     
mitted during 2020 must be restated for compliance with the 2018 Required Amendments List   
     
as well as any prior Required Amendments Lists, and Cumulative Lists issued prior to 2016. A   
     
statutory hybrid plan that is submitted for a determination letter pursuant to Rev. Proc. 2019-   
     
20 must be restated for compliance with the 2017 Required Amendments List, as well as any   
     
applicable prior Cumulative List.   
     
     
 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 12A. WHEN    
     
 MAY AN ADOPTER    
     
 OF A MASTER AND    
     
 PROTOTYPE OR    
     
 VOLUME SUBMITTER    
     
 PLAN SUBMIT A    
     
 DETERMINATION    
     
 LETTER APPLICATION?    
     
     
 Eligibility to apply for a.01 Rev. Proc. 2015-36 describes the procedures for requesting opinion letters and advisory   
 determination letter for    
letters on M&P and VS plans for applications submitted with respect to cycles prior to the third   
 a defined benefit M&P or    
six-year remedial amendment cycle for pre-approved plans. This section 12A generally provides   
 VS plan under Rev. Proc.    
guidance on the eligibility of an adopting employer of an M&P or a VS plan that received an opin-   
 2015-36    
ion or advisory letter, pursuant to Rev. Proc. 2015-36, to submit a determination letter application   
     
with regard to that plan. Except for an adopting employer requesting a determination letter upon   
     
partial termination of a plan, which may be submitted at any time pursuant to section 12A.03(3)   
     
(b) below, an adopting employer of a pre-approved plan may submit a determination letter request   
     
during the period (approximately two years) announced by the Service. See section 14.03 of Rev.   
     
Proc. 2016-37. The period for adopting employers of pre-approved defined contribution plans   
     
to request determination letters ended on April 30, 2016, pursuant to Announcement 2014-16,   
     
2014-17 I.R.B. 983. Thus, the procedures in this section 12A will apply primarily to an adopting   
     
employer of a defined benefit M&P or VS plan submitting a determination letter application with   
     
respect to the second six-year remedial amendment cycle. As provided in Announcement 2018-05,   
     
an adopting employer of a defined benefit M&P or VS plan eligible to be submitted for a deter-   
     
mination letter pursuant to Rev. Proc. 2016-37 may submit the application from May 1, 2018, to   
     
April 30, 2020. The eligibility of an employer that adopts a pre-approved plan that has received   
     
an opinion letter for the third six-year remedial amendment cycle to submit a determination letter   
     
application, and the procedures for a submission with regard to such pre-approved plan, are set   
     
forth in section 12B of this revenue procedure. This section is limited to applications filed on   
     
Form 5307, Application for Determination for Adopters of Modified Volume Submitter Plans, or   
     
Form 5300, Application for Determination for Employee Benefit Plan. For procedures for filing a   
     
request for a determination on plan termination, see section 15 of this procedure.   
     
     
 Determination letter.02   
 applications on Form 5307    
     
     
  (1) Except as provided in section 12A.02(2), an adopting employer of a VS plan that has mod-   
     
ified the terms of the approved specimen plan, if the employer has not made extensive modifica-   
     
tions to the language of the approved specimen plan, may file on Form 5307.   
     
     
     
  (2) Determination letter requests for the following plans must be filed on Form 5300, regardless   
     
of whether they are otherwise described in the category listed in section 12A.02(1):   
     
     
     
  (i) Any request with respect to a VS multiple employer plan;   
     
     
     
  (ii) A request for a VS pension plan in which the normal retirement age is lower than age 62,   
     
that requests reliance on whether the plan satisfies § 1.401(a)-1(b)(2) of the regulations; and   
     
     
     
  (iii) A request for a VS plan regarding a partial termination.   
     
     
     
  (3) 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 describes the procedures for adopting employ-   
     
ers of pre-approved plans requesting determination letters on Form 5307.   
     
     
 Determination letter.03   
 applications on Form 5300    
     
     
  (1) The following adopting employers (or controlling members, as applicable) may file on Form   
     
5300 if the plan is submitted upon initial plan 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 5307) has never   
     
been issued with respect to the plan:   
     
     
     
  (a) An adopting employer (or, if the plan is a multiple employer plan, a controlling member)   
     
that makes any modification to an M&P plan;   
     
  (b) An adopting employer (or, if the plan is a multiple employer plan, a controlling member)   
that makes extensive modifications to a VS plan; and   
     
  (c) An adopting employer (or, if the plan is a multiple employer plan, a controlling member)   
that requests a determination letter with respect to an M&P or a VS pension plan in which the   
normal retirement age under the plan is lower than age 62, including, but not limited to, whether   
the plan satisfies § 1.401(a)-1(b)(2) of the 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) A controlling member of a VS multiple employer plan that makes modifications to a VS   
multiple employer plan that are not extensive;   
     
  (b) An adopting employer of an M&P plan (or, if the plan is a multiple employer plan, a con-   
trolling member) if the terms of the M&P plan have been modified solely by adding overriding   
language necessary to coordinate the application of the limitations of § 415 or the requirements of   
§ 416 because the employer maintains multiple plans; and   
     
  (c) An adopting employer (or, if the plan is a multiple employer plan, a controlling member)   
of an M&P or a VS pension plan that files a determination letter request that is limited to a de-   
termination as to whether a plan's normal retirement age that is lower than age 62 satisfies the   
requirements of § 1.401(a)-1(b)(2) of the regulations.   
     
  An adopting employer that submits an application for a determination letter for an M&P or a   
VS plan for one or more of the reasons described in this section 12A.03(2)(b) or (c) must identify   
the applicable reason(s) in a cover letter to the application and include a copy of the M&P or VS   
opinion or advisory 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 an M&P or a VS plan (or, if the plan is a multi-   
ple employer plan, a 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 an M&P or a VS plan (or, if the plan is a   
multiple employer plan, a 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 Form 5300 at any   
time, and 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 employ-   
er must be otherwise eligible to submit a determination letter application.   
     
  See section 18 for procedures for requesting § 401(h) and § 420 determination letters. See   
section 20 of Rev. Proc. 2016-37 regarding the effect of employer amendments on the six year   
remedial amendment cycle.   
     
 Scope of review.04 If an adopting employer submits an application for a determination letter for an M&P or a   
     
VS plan (whether on a Form 5300 or 5307) the plan will be reviewed on the basis of the Cumula-   
     
tive 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 period announced by the Service, as described in section   
     
14.03 of Rev. Proc. 2016-37, except with respect to requests limited to partial terminations, as   
     
noted in this section 12A.03(3)(b) of this procedure.   
     
     
 Reliance equivalent to.06 If an employer may rely on a favorable opinion or advisory letter pursuant to section 19 of   
 determination letter    
Rev. Proc. 2015 36, as modified by Rev. Proc. 2016 37, the opinion or advisory letter is equiv-   
     
alent to a favorable determination letter. For example, the favorable opinion or advisory 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. 2015-36 also describes the extent to   
     
which adopting employers of such plans may rely on favorable opinion or advisory letters without   
     
requesting individual determination letters.   
     
     
 SECTION 12B. 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   
 determination letter for a    
for opinion letters with respect to the third (and subsequent) six-year remedial amendment 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    
plan. This section 12B 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 sub-   
     
mit a determination letter application with regard to that plan. The Service anticipates that an   
     
announcement will be issued in 2020 providing the period for adopting employers of defined   
     
contribution pre-approved plans to request determination letters with respect to the third six-year   
     
remedial amendment cycle, and that this period will begin in 2020. When that period begins, this   
     
section 12B will apply to adopting employers of defined contribution pre-approved plans. The   
     
adoption period for defined  benefit pre-approved plans with respect to the third six-year remedial   
     
amendment cycle will be announced later, and will not occur in 2020. This section is limited to   
     
applications filed on Form 5307, Application for Determination for Adopters of Modified Volume   
     
Submitter Plans, or Form 5300, Application for Determination for Employee Benefit Plan. For   
     
procedures for filing a request for a determination on plan termination, see section 15 of this rev-   
     
enue procedure.   
     
     
 Determination letter.02   
 applications on Form 5307    
     
     
  (1) Except as provided in section 12B.02(2), an adopting employer of a nonstandardized plan   
     
that has modified the terms of the pre-approved plan, if the employer has not made extensive mod-   
     
ifications to the language of the pre-approved plan, may file on a Form 5307.   
     
     
     
  (2) Determination letter requests for the following plans must be filed on Form 5300, regardless   
     
of whether they are otherwise described in section 12B.02(1):   
     
     
  (i) Any request with respect to a nonstandardized multiple employer plan;   
     
     
     
  (ii) A request for a nonstandardized pension plan in which the normal retirement age is lower   
     
than age 62, that requests reliance on whether the plan satisfies § 1.401(a)-1(b)(2) of the regula-   
     
tions; and   
     
     
     
  (iii) A request for a nonstandardized plan regarding a partial termination.   
     
     
     
  (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 describes the procedures for adopting employ-   
     
ers of pre-approved plans requesting determination letters on Form 5307.   
     
     
 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. -   
     
mination letter (based on Form 5300 or Form 5307) has never been issued with respect to the plan:   
     
     
     
  (a) An adopting employer (or, if the plan is a multiple employer plan, a controlling member)   
     
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;   
     
     
     
  (b) An adopting employer (or, if the plan is a multiple employer plan, a controlling member)   
     
that makes extensive modifications to a nonstandardized plan; and   
     
     
     
  (c) An adopting employer (or, if the plan is a multiple employer plan, a controlling member)   
     
of a pre-approved pension plan in which the normal retirement age under the plan is lower than   
     
age 62, requesting a determination letter, including, but not limited to, whether the plan satisfies   
     
§ 1.401(a)-1(b)(2) of the 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) A controlling member of a nonstandardized multiple employer plan that makes modifica-   
     
tions to the nonstandardized multiple employer plan that are not extensive;   
     
     
     
  (b) An adopting employer of a standardized plan (or, if the plan is a multiple employer plan, a   
     
controlling member) if the terms of the standardized plan have been modified solely by adding   
     
overriding language necessary to coordinate the application of the limitations of § 415 or the re-   
     
quirements of § 416 because the employer maintains multiple plans; and   
     
     
  (c) An adopting employer (or, if the plan is a multiple employer plan, a controlling member) of   
     
a pre-approved pension plan that files a determination letter request that is limited to a determi-   
     
nation as to whether a plan's normal retirement age that is lower than age 62 satisfies the require-   
     
ments of § 1.401(a)-1(b)(2) of the 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 12B.03(2)(b) or (c) 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-ap-   
     
proved plan (or, if the plan is a multiple employer plan, a 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-ap-   
     
proved plan (or, if the plan is a multiple employer plan, a 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, and regardless of whether the employer is otherwise   
     
eligible to submit a determination letter application. If the request is not limited to whether a par-   
     
tial 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 12B.02 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 12B.03 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 12B.04(4), determination letter applications filed with respect   
     
to a standardized plan on Form 5300 as described in section 12B.03 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 on   
     
overriding plan language necessary to coordinate the applications of the limitations of § 415 or the   
     
requirements of § 416 because the employer maintains multiple plans, or applications filed with   
     
respect to a standardized or a nonstandardized pension plan 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), 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 period announced by the Service, as described in section   
     
14.03 of Rev. Proc. 2016-37, except with respect to requests limited to partial terminations, as   
     
noted in section 12B.03(3)(b).   
     
     
 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 de-   
     
scribes 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 contains procedures for requesting determination letters for adopting employ-   
     
ers 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. The fol-   
     
lowing adopting employers are eligible to file on Form 5307:   
     
     
     
  (1) An adopting employer of a VS plan that received an advisory letter for the second six-year   
     
remedial amendment cycle pursuant to Rev. Proc. 2015-36, in situations in which the employer   
     
has made modifications to the approved specimen plan that are not extensive; and   
     
     
     
  (2) An adopting employer of a nonstandardized plan that received, or will receive, an opinion   
     
letter for the third six year remedial amendment cycle pursuant to Rev. Proc. 2017-41, in situations   
     
in which the employer has made modifications to the pre-approved plan that are not extensive.   
     
     
 Form 5307 filing procedures.02 The application for a determination letter submitted on a Form 5307 must include the fol-   
     
lowing:   
     
     
     
  (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 ap -   
     
plicable);   
     
     
     
  (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) With respect to an adopting employer of a pre-approved plan submitting a request under the   
     
second six-year remedial amendment cycle, Form 8905, Certification of Intent to Adopt a Pre-ap -   
     
proved Plan,  executed before the end of the employer's second 5-year remedial amendment cycle   
     
as determined under Part III of Rev.Proc. 2007-44, if applicable;   
     
     
     
  (5) A copy of the most recent advisory or opinion letter for the pre-approved plan;   
     
     
     
  (6) A complete copy of the plan (and trust instrument with respect to a VS plan) and, if applica-   
     
ble, a copy of the completed adoption agreement;   
     
     
     
  (7) A written representation (signature optional) made by the VS practitioner or the pre-ap-   
     
proved plan provider, whichever is applicable, that explains how the plan (and in the case of a VS   
     
plan, the trust instrument) differ from the approved plan, describing the location, nature, and effect   
     
of each deviation from the language of the approved plan;   
     
     
     
  (8) A copy of the plan's latest favorable determination letter, if applicable;   
     
     
     
  (9) Applications filed on Form 5307 for VS plans in situations in which the employer has made   
     
modifications to the language of the approved specimen plan that are not extensive, and the plan   
     
does not authorize the practitioner to amend on behalf of the adopting employer, must include any   
     
interim amendments that were adopted for qualification changes on the applicable Cumulative   
     
List used in reviewing and approving the underlying VS plan; and   
     
     
     
  (10) Any other information or material that may be required by EP Determinations.   
     
     
 Deviations from language of.03 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 and pay the higher user fee, if otherwise eligible to   
     
file. 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.04 An employer will not be treated as having adopted a pre-approved plan if the employer has   
 date of plan's letter    
signed or otherwise adopted the plan prior to the date of the pre-approved plan's advisory letter   
     
or opinion letter, whichever is applicable. See section 19.03(2) of Rev. Proc. 2015-36 and 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 determina-   
     
tion letter application for a pre-approved plan must be based on the pre-approved plan with any   
     
applicable modifications.   
     
     
 Interim amendments.05 An application filed on Form 5307 must include any interim plan amendments only if the   
     
application is for a VS plan submitted under the second six-year remedial amendment cycle that   
     
does not authorize the practitioner to amend on behalf of the adopting employer. EP Determina-   
     
tions may, however, request evidence of adoption of interim amendments during the course of its   
     
review of a particular plan.   
     
     
 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. The deadline for an adopting employer to adopt   
 adopting employers of pre-    
the pre-approved plan closes with the two-year window at the end of the plan's remedial amend-   
 approved plans    
ment cycle. An adopting employer of a modified VS plan or a nonstandardized plan that makes   
     
changes to the plan that are not extensive must submit the determination letter application within   
     
the two-year window. Applications submitted outside of the two-year window will be returned.   
     
 SECTION 14. WHAT ARE    
     
 THE DETERMINATION    
     
 LETTER FILING    
     
 PROCEDURES FOR    
     
 INDIVIDUALLY    
     
 DESIGNED MULTIPLE    
     
 EMPLOYER PLANS?    
     
     
 Scope.01 This section contains 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 A determination letter applicant for a multiple employer plan that is otherwise eligible to   
 letter for plan in the name    
apply for a determination letter must request a letter for the plan in the name of the controlling   
 of the controlling member    
member (the employer who sponsors the multiple employer plan). 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(l),   
     
410(b), and 414(s), and, if the employer maintains or has ever maintained another plan, §§ 415   
     
and 416.   
     
     
 Where to file requests.03 The application is to be sent to the address provided in section 31. 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 an-   
     
other employer commences participation in the controlling member's multiple employer plan. An   
     
employer that commences participation in the multiple employer plan after a 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 contains procedures for requesting determination letters involving plan ter-   
     
mination or discontinuance of contributions. This section also contains procedures regarding re-   
     
quired 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.   
     
     
  (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.   
     
     
     
  (3) Form 6088, Distributable Benefits from Employee Pension Benefit Plans, is filed in addition   
     
to Form 5310 or 5300 by a sponsor or plan administrator of a defined benefit plan or an under-   
     
funded 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 instruc-   
     
tions 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 ap-   
     
plicable).   
     
     
     
  (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 em-   
     
ployees 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 make clear that this fea-   
     
ture 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 accompany-   
     
ing the submission, which 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 with   
 law    
the applicable provisions of law from the date on which such provisions become effective with re-   
     
spect 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 fa-   
     
vorable 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 appli-   
     
cation be filed later than twelve 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   
 for terminating plan    
a determination; 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 quali-   
     
fied 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, and Rev.Rul. 2014-24.   
     
     
 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 doc-   
     
uments. Rev. Rul. 2004-67 extends the ability to participate in group trusts to eligible governmen-   
     
tal 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 retirement 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 Código de Rentas Internas para un Nuevo Puerto Rico de la Ley Núm. 1 de 31 de   
     
enero de 2011 ("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.   
     
     
 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, 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 Proce -   
     
dural 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 eligi-   
     
ble 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 facts   
 for determining continuing    
submitted at the time of the application. An employer that is the recipient of services of leased em-   
 status under § 414(n)    
ployees 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 12A.03 or 12B.03 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 deter-   
     
mination 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 sections 12A.03(3) and 12B.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 organi-   
     
zation (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 per-   
     
formed 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 descrip-   
     
tion 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 eligibil-   
     
ity, and vesting).   
     
     
 SECTION 18. WHAT ARE    
     
 THE PROCEDURES FOR    
     
 REQUESTING SECTION    
     
 401(h) AND SECTION    
     
 420 DETERMINATION    
     
 LETTERS?    
     
     
 Scope.01This 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 is otherwise eligible to apply for a determination letter,   
     
and the sponsor's application includes, (in addition to the application forms and any other materi-   
     
al 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 § 401(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 to   
 § 420 determination    
comply with § 420 only if the plan sponsor requests such consideration with Form 5300, Appli-   
     
cation 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 consider-   
     
ation of other matters under § 401(a) is being requested, the application forms and other material   
     
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 de-   
   fined 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 reason-   
   ably estimated to be the amount the employer will pay out (whether directly or through reimburse-   
   ment) 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 in-   
   come 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 mainte-   
   nance 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 eligib  and separately for applicable life insurance benefits with respect to individuals 65 or  le,   
   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 de-   
   fined 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 applica-   
     
tion 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 Determina-   
     
tions (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)), 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 qualifica-   
     
tion, 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 representa-   
     
tive 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 above;   
     
     
     
  (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 no-   
 declines to comment    
tifies 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 Determi-   
     
nations 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 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 reve-   
     
nue 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 in-   
 comments    
terested 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 ap-   
     
plication 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 request   
 deemed made    
to the DOL shall be deemed made when it is received by EP Determinations or the DOL. Notifi-   
     
cation 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 shall 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 § 1.402(f) 1, Q&A 5.   
     
     
 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 ap-   
 given    
plication 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 class-   
     
es 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 of this subsection   
     
would not be met.   
     
     
 Content of notice.03 The notice referred to in section 20.01 of this revenue procedure shall 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 is to 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 com-   
     
ment 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 informational material required to be made avail-   
     
able by sections 20.05 through 20.09 of this revenue procedure is included in the notice, a descrip-   
     
tion 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 inter-   
     
ested 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 addi-   
 information available to    
tional informational material required by sections 20.05 through 20.09 of this revenue procedure   
 interested parties    
will (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 inter-   
     
ested 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 re-   
     
duced or eliminated by plan amendment.   
     
     
  However, once an interested party or designated representative receives a notice of final deter-   
     
mination, 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 agree-   
     
ment (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 appli-   
 § 6104(a)(1)(D) should not    
cation, plan, or related trust agreement submitted to EP Determinations. Accordingly, such infor-   
 be included    
mation should not be included in any of the material 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 a   
 information to interested    
procedure described in section 20.04 of this revenue procedure any additional document dealing   
 parties    
with 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 partici-   
     
pants 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 man-   
     
datory 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 con-   
     
tained 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, person-   
     
nel 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 let-   
     
ter 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 estab-   
     
lished 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 Ser-   
     
vice 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 case in 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 appli-   
     
cation 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 fol -   
 determination    
lowing:   
     
     
     
  (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 deter -   
     
mination letter will be sent by certified or registered 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 or registered 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 de-   
 final determination    
termination 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 sections   
     
22.02, 22.03, 22.04, or 22.05 subject, however, to sections 20.06 and 20.07 of this revenue proce-   
     
dure. 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 of the regulations; and,   
     
     
     
  (3) Appealing to the Independent Office of Appeals pursuant to paragraph 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, submit-   
     
ting 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 re-   
     
spect 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.05 An applicant, an interested party, or the PBGC will not be deemed to have exhausted admin-   
 administrative remedies    
istrative 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 reme-   
 reasonable time to act on    
dies with respect to the § 7805(b) request will not be considered exhausted unless the procedures   
 request for § 7805(b) relief    
for 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 ap-   
     
plication 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 oth-   
     
erwise 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) A determination letter issued to a sponsor of an individually designed plan on or after Janu-   
     
ary 4, 2016, does not include an expiration date. Expiration dates included in determination letters   
     
issued prior to January 4, 2016, are not operative.   
     
     
     
  (3) 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 ad-   
 publication of revenue    
versely affected by the publication of a revenue ruling, a revenue procedure, or an administrative   
 ruling, etc.    
pronouncement within the meaning of § 1.6661 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 subse-   
     
quent 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 determina-   
 amendment by employer    
tion 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 con-   
     
tinue 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 amend-   
     
ing 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 determi-   
 of a determination letter    
nation 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 a   
 revoked or modified    
change in facts as described in section 23.06 of this revenue procedure, the revocation or mod-   
 retroactively    
ification 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 submit-   
 revocation or modification    
ted to the agent or specialist assigned to the case. The request for relief under § 7805(b) must be   
 be limited under § 7805(b)    
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 revo-   
     
cation 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 judg-   
     
ment 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 un-   
     
der § 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) § 72 (involving computation of the exclusion ratio only);   
     
     
     
  (2) Changes in funding methods (see Rev. Proc. 2017-57, 2017-44 I.R.B. 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 I.R.B. 359, as modified by Rev. Proc. 2016 47, 2016 37 I.R.B. 37);   
     
     
     
  (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 C.B. 769);   
     
     
     
  (6) The tax consequences of prohibited transactions under §§ 503 and 4975;   
     
     
     
  (7) Whether individual retirement accounts established by employers or associations of em-   
     
ployees 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 sec-   
     
tion 24.03 of the revenue procedure with respect to elections under § 301.9100-1 of the Procedure   
     
and Administration Regulations);   
     
     
     
  (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 pro-   
     
vides 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 I.R.B. 927);   
     
     
     
  (10) Requests for the return to the employer of certain nondeductible contributions (see Rev.   
     
Proc. 90 49, 1990 2 C.B. 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 I.R.B. 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 contained in Rev. Proc. 2020-1, 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 the Employee Plans Determinations program pursuant to this   
     
revenue procedure and Rev. Proc. 2016-37. Occasionally these matters may be handled by the   
     
Office of Associate Chief Counsel (EEE). See section 4.02(12) of Rev. Proc. 2020-3.   
     
     
 Request to Employee.03 Employee Plans Rulings and Agreements will consider a request for an extension of time   
 Plans Rulings and    
for making an election under § 301.9100-3 of the Procedure and Administration Regulations to   
 Agreements for extension    
recharacterize annual contributions made to a Roth IRA. Employee Plans Rulings and Agree-   
 of time for making an    
ments will also consider recharacterization requests under § 301.9100-3 that relate to a conversion   
 election or for other    
or rollover contribution to a Roth IRA but only if the rollover or conversion was made prior to   
 relief under § 301.9100-1    
January 1, 2018.   
 of the Procedure and    
     
 Administration Regulations    
     
     
  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 of the Procedure and Administration Regulations 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 pro-   
     
cedure, 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 section 25 of this revenue procedure, a letter ruling may be   
 before the issuance of    
issued before the issuance of a temporary or final regulation or other published guidance that in-   
 a regulation or other    
terprets 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 gener-   
     
ally will be required.   
     
     
     
  However, a letter ruling will not be issued if the letter ruling request presents an issue that can-   
     
not 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 Inde-   
     
pendent 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,   
 associations or groups    
or industrial associations or to similar groups concerning the application of the tax laws to mem-   
     
bers 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 govern-   
 governments    
ments 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 require-   
     
ments 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 legisla-   
 legislation    
tion.   
     
 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 ad-   
     
dressed 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 hypo-   
 hypothetical situations    
thetical 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 termi-   
 of employee plans    
nation 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 transac-   
     
tion 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 in-   
 by the PBGC or the DOL    
volves the same taxpayer, shall be issued at the discretion of Employee Plans Rulings and Agree-   
     
ments.   
     
     
 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 Rul-   
     
ings 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 subsection 25.08(1) above shall not apply if the taxpayer or affected re-   
     
lated 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 exten-   
     
sion of an amortization period in accordance with § 431(d) of the Code, see Rev. Proc. 2010 52,   
     
2010-52 I.R.B. 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 C.B. 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 (that is,   
     
§ 403(b) prototype plans and § 403(b) VS plans), see Rev. Proc. 2013 22, 2013 18 I.R.B. 985, as   
     
modified by Rev. Proc. 2014 28, 2014 16 I.R.B. 944, Rev. Proc. 2015 22, 2015 11 I.R.B. 754,   
     
and Rev. Proc. 2019-39, 2019-42 I.R.B. 945; and clarified by Rev. Proc. 2017-18, 2017-5 I.R.B.   
     
743.   
     
 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 andAgreements 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 ex-   
 opinion expressed    
pressed 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.03 A request for a letter ruling sent to Employee Plans Determinations will be returned to the   
 request mistakenly sent to    
sender so that the taxpayer can submit it to the appropriate office.   
 wrong address    
     
     
 Tells taxpayer if request.04 If a request for a letter ruling does not comply with all the provisions of this revenue pro-   
 lacks essential information    
cedure, the request will be acknowledged and the Employee Plans Rulings and Agreements rep-   
 during initial contact    
resentative 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 infor-   
     
mation 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 Rul-   
 initial contact    
ings 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 accom-   
     
panied by the following declaration: "Under penalties of perjury, I declare that I have exam-    
     
 ined 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 num-   
     
ber to which the information can be faxed. A copy of this information and signed penalties of per-   
     
jury 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 re-   
 information    
quest. See section 31 of this revenue procedure. However, the additional information should in-   
     
clude 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. Howev-   
 additional information to    
er, in appropriate cases, Employee Plans Rulings and Agreements may request additional copies   
 be submitted    
of the information.   
     
     
 30-day or 21-day period.10 An extension of the 30-day period under section 27.05 of this revenue procedure or the 21-   
 may be extended if justified    
day period under section 27.06 of this revenue procedure will be granted only if justified in writing   
 and approved    
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 cir-   
     
cumstances 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.   
 will rule adversely,    
If the taxpayer or the taxpayer's representative does not promptly notify the Employee Plans Rul-   
 offers the taxpayer the    
ings 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 Agree-   
     
ments 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 pro-   
     
cedure.   
     
     
 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 con-   
 requested by taxpayer    
ference 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 pro-   
     
cedure 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 addition-   
     
al conferences.   
     
     
 Disallows verbatim.03 Because conference procedures are informal, no tape, stenographic, or other verbatim re-   
 recording of conferences    
cording of a conference may be made by any party.   
     
     
 Makes tentative.04 The senior Employee Plans Rulings and Agreements representative present at the confer-   
 recommendations on    
ence ensures that the taxpayer has the opportunity to present views on all the issues in question.   
 substantive issues    
A 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 Employ-   
     
ee 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 Em-   
     
ployee Plans Rulings and Agreements from offering additional conferences, including confer-   
     
ences 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 signif-   
     
icant 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   
 confirmation of information    
data, reasoning, precedents, etc., that were proposed by the taxpayer and discussed at the confer-   
 presented at conference    
ence but not previously or adequately presented in writing. The taxpayer must furnish the addi-   
     
tional 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 regard-   
     
ing submitting additional information.   
     
     
 May schedule a pre-.07 Sometimes it will be advantageous to both Employee Plans Rulings and Agreements and the   
 submission conference    
taxpayer to hold a conference before the taxpayer submits the letter ruling request to discuss sub-   
     
stantive 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 tax-   
     
payer 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. Gen-   
     
erally, 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 con-   
     
ference. 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.   
     
     
 Under limited.08 A taxpayer may request that a conference of right be held by telephone. This request may   
 circumstances, may    
occur, for example, if a taxpayer wants a conference of right but believes that the issue involved   
 schedule a conference to be    
does not warrant incurring the expense of traveling to Washington, DC. If a taxpayer makes such   
 held by telephone    
a request, the group manager will decide if it is appropriate in the particular case to hold the   
     
conference of right by telephone. If the request is approved by the group manager, 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, a letter ruling issued by Employee Plans Rulings and   
 determination letter    
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 state-   
     
  ment 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 transac-   
     
  tion 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 may   
 if found to be in error    
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 ap-   
     
plies 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.   
     
     
     
  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 rul-   
     
ing 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 is-   
     
suance of final or temporary regulations or by the publication of a revenue ruling, revenue pro-   
     
cedure, 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 detri-   
     
ment.   
     
     
     
  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 ex-   
     
plain 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 trans-   
 transaction in same year or    
action represents a holding of the Service on that transaction only. It will not apply to a similar   
 any other year    
transaction 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   
 applied to a continuing    
with the position of the Service, the Service ordinarily will limit the retroactive effect of revoca-   
 action or series of actions    
tion or 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 pro-   
     
cedure 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 estab-   
 fees    
lish 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 pro-   
     
gram 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 applyto all requests for letter rulings, opinion letters, determination   
 apply    
letters, advisory letters, and compliance statements submitted by or on behalf of taxpayers, spon-   
     
soring 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 of the Procedure   
     
and Administration Regulations;   
     
     
  (2) Use of forms which 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 individ-   
     
ual retirement account under § 408(a));   
     
     
     
  (3) In general, plan amendments whereby sponsors amend their plans by adopting, word-for-   
     
word, the model language contained 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 C.B. 283, as   
     
amplified by Notice 2003 49, 2003 2 C.B. 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. 2019-19.   
     
     
 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 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. 2020 1, this Bulletin, for the   
     
user fees applicable to issues under the jurisdiction of the Associate Chief Counsel (Corporate),   
     
the Associate Chief Counsel (Financial Institutions and Products), the Associate Chief Counsel   
     
(Income Tax and Accounting), the Associate Chief Counsel (Passthroughs and Special Indus-   
     
tries), the Associate Chief Counsel (Procedure and Administration), the Associate Chief Counsel   
     
(International), or the 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 in-   
     
volves 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. 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.   
     
     
     
  (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. See Rev. Proc. 2019-19 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 institu -   
     
tion 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 con-   
     
firmation from www.pay.gov as described in section 30.07(1), 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 de-   
     
signed to be used in connection with requests for letter rulings. Do not use Form 8717 for VCP   
     
submissions. Instead, see paragraph 30.08(2) of this revenue procedure.   
     
     
     
  (2) For paper VCP submissions made before April 1, 2019, Form 8950, Application for Volun-   
     
tary Correction Program (VCP) Submission under the Employee Plans Compliance Resolution   
     
System (EPCRS) (November 2017 revision) and Form 8951, User Fee for Application for Volun-   
     
tary Correction Program (VCP) (September 2016 revision), must be included with VCP submis-   
     
sions. A check for the amount of the user fee must be attached to Form 8951. VCP submissions   
     
made to the Service via www.pay.gov, on or after January 1, 2019, will be filed using the Form   
     
8950 embedded in www.pay.gov. VCP submissions made via www.pay.gov do not need to include   
     
a Form 8951.   
     
     
 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 Ap-   
     
pendix 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 taxpay-   
   er 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 over-   
   payment, and it is not timely perfected upon request. If there is a failure to timely perfect the re-   
   quest, 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 10.11 of 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 recon-   
     
sideration. 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 revoca-   
     
tion, 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 re-   
     
quester, 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 recon-   
     
sideration will be refunded.   
     
     
     
  (3) VCP Submissions.  For refunds relating to VCP submissions, see Rev. Proc. 2019-19, section   
     
10.06(2).   
     
     
 Request for reconsideration.11 A taxpayer that believes the user fee charged by Employee Plans Rulings and Agreements   
 of user fee    
for 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 re-   
     
questing such reconsideration should be prominently marked "USER FEE RECONSIDERATION   
     
REQUEST." No user fee is required for these requests. The request should be marked for the   
     
attention of the appropriate unit as listed in the table below.   
     
     
           
     
     Notwithstanding the above, user fees associated with submissions made to VCP are fixed, ap-   
   ply to all plan sponsors, and generally will not be refunded. However, if a taxpayer believes they   
   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. WHAT    
     
     
 ARE THE MAILING    
     
     
 ADDRESSES FOR    
     
     
 REQUESTING LETTER    
     
     
 RULINGS, OPINION    
     
     
 LETTERS, ADVISORY    
     
     
 LETTERS, AND    
     
     
 DETERMINATION    
     
     
 LETTERS 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 de-   
     
livery 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   
     
     
     
     
     
  (1) 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 should be sent to the Internal Revenue Service Center in Cov-   
     
ington, 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   
     
     
     
     
  (2) 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 opinion letters and for VS advisory letters on the form of pre-approved   
     
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 (and subsequent) six-year remedial amendment 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   
     
     
     
     
     
  (3) 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   
     
     
  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.03   
      - electronic submissions    
     
      only    
     
          
  (1) VCP submissions 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 website. For further   
          
details, see Form 8950 instructions and sections 10 and 11 of Rev. Proc. 2019-19.   
          
     
      SECTION 32. WHAT    
  Rev. Proc. 2019-4 is superseded.   
      IS THE EFFECT OF    
     
      THIS REVENUE    
     
      PROCEDURE ON OTHER    
     
      DOCUMENTS?    
     
     
      SECTION 33. EFFECTIVE    
  This revenue procedure is effective January 2, 2020.   
      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 1545-1520.   
          
     
          
  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, and in Appendices C, E, and F.   
          
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 informa-   
          
tion 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 or-   
          
ganizations, 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 aver-   
             
age 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 presubmission conference.   
        
     
        
  For determination letters, the estimated annual frequency of responses (used for reporting re-   
        
quirements only) is once every three years.   
        
     
        
  Books or records relating to a collection of information must be retained as long as their con-   
        
tents may become material in the administration of any internal revenue law. Generally, tax re-   
        
turns and tax return information are confidential, as required by § 6103.   
        
     
    DRAFTING    
  The principal author of this revenue procedure is Ingrid Grinde of the Office of Associate Chief   
    INFORMATION    
Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes). For further infor-   
        
mation regarding submission and processing of requests under this revenue procedure, contact   
        
Don Kieffer of Employee Plans Rulings and Agreements, at 908-301-2655 (not a toll-free num-   
        
ber).   
     
   
 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 sched-   
ule.   
     
     
     
 CATEGORY    
       
 USER FEE.01 Letter ruling requests    
       
     
(1)   
Computation of exclusion for annuitant under § 72   
     
$1,000   
(2)   
Change in plan year (Form 5308)   
     
$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 C.B. 769. In such a case, Form 5308 should not be submitted to the   
     
Service.   
     
     
(3)   
Five-Year Automatic Extension of the Amortization Period   
     
$1,000   
(4)   
All other letter rulings under jurisdiction of the Employee Plans Office (see section 24.01)   
     
$10,000.02 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 document,   
     
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   
$300   
     
entity, as evidenced by a change of employer identification number, per basic plan document   
     
     
     
     
(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   
$700.06 Determination letters    
       
     
(1)   
Determination Letters:   
     
     
     
(a) Form 5300 (A pplication for Determination for Employee Benefit Plan)    
$2,500   
     
     
(b) Form 5307 (Application for Determination for Adopters of Modified Volume Submitter Plans)    
$800   
     
     
(c) Form 5310 (Application for Determination for Terminating Plan)    
$3,000   
     
   
 CATEGORY    
 USER FEE    
       
     
(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 C.B. 326, Rev. Rul. 2004-67, 2004-2 C.B. 28, Rev.   
     
     
Rul. 2011-1, 2011-2 I.R.B. 251, Rev. Rul. 2014-24, 2014-37 I.R.B. 529. Form 5316 is available for group trust   
$1,000   
     
submissions..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 document,   
     
     
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 2019-19    
     
     
(1)   
Regular submissions under VCP, including Anonymous Submissions. (For a special rule relating to terminating   
     
     
Orphan Plans see section 4.08 of Rev. Proc. 2018 52):   
     
     
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 Ser-   
     
vice, 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   
     
 Note:    The fee for a group submission is based on the number of plans affected by the failure as described in the com-   
     
pliance 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 maximum 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 agreement associated with   
     
that basic plan document. See Form 8951 and Rev. Proc. 2019-19, sections 10.10 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 jointly, 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. 2020-4. 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. 2020-4 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 SECTION 401(h) AND SECTION 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   
Yes  No   
_____   
     
Revenue Code (Code)? If the medical benefits account is a new provision, items "a" through "h"   
     
     
     
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   
Yes  No   
_____   
     
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 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   
Yes  No   
_____   
     
key employees (as defined in § 416(i)(1) of the Code) to fund such benefits?   
     
     
     
e.   
Does the medical benefits account state that amounts contributed must be reasonable and ascer-   
Yes  No   
_____   
     
tainable?   
     
     
     
f.   
Does the medical benefits account provide for the impossibility of diversion prior to satisfaction   
Yes  No   
_____   
     
of liabilities (other than item "7" below)?   
     
     
     
g.   
Does the medical benefits account provide for reversion upon satisfaction of all liabilities (other   
Yes  No   
_____   
     
than 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?   
     
     
     
     
     
     
 PART II    
     
     
     
2.   
Does the Plan limit transfers to "Excess Assets" as defined in § 420(e)(2) of the Code?   
     
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 esti-   
Yes  No   
_____   
     
mated to be paid for qualified current retiree liabilities?   
     
     
     
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   
Yes  No   
_____   
     
only to pay qualified current retiree liabilities for the taxable year of transfer?   
     
     
     
7.   
Does the Plan provide that any amounts transferred (plus income) that are not used to pay quali-   
Yes  No   
_____   
     
fied current retiree liabilities shall be transferred back to the defined benefit portion of the Plan?   
     
     
     
8.   
Does the Plan provide that amounts paid out of a health benefits account or an applicable life   
Yes  No   
_____   
     
insurance account will be treated as paid first out of transferred assets and income attributable to   
     
     
     
those assets?   
     
     
     
9.   
Does the Plan provide that participants' accrued benefits become nonforfeitable on a termination   
Yes  No   
_____   
     
basis (i) immediately prior to transfer, or (ii) in the case of a participant who separated within 1   
     
     
     
year before the transfer, immediately before such separation?   
     
     
     
10.   
In the case of transfers described in § 420(b)(4) of the Code relating to 1990, does the Plan pro-   
Yes  No   
_____     
     
vide that benefits will be recomputed and become nonforfeitable for participants who separated   
     
     
     
from service in such 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 arrange-   
Yes  No   
_____     
     
ment or group-term life insurance plan, as applicable contains provisions satisfying § 420(c)(3)   
     
     
     
of the Code, as amended?   
     
     
     
     
     
12.   
Does the Plan define "applicable employer cost", "cost maintenance period" and" benefit mainte-   
Yes  No   
_____     
     
nance period", as needed, consistently with § 420(c)(3) of the Code, as amended?   
     
     
     
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). ]
   
A. STATEMENT OF FACTS 
   
1. Taxpayer Information
   
[Provide the statements required by sections 6.02(1)(a), (b), and (c) of Rev.Proc. 2020-4, 2020-1 I.R.B 148. Hereafter, all references are to Rev.Proc. 2020-4, 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. 2020-4 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. 2020-4 are enclosed. [See section 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 )   
     
           
     
   
 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  N/A   
1. Does your request involve an issue under the jurisdiction of Employee Plans Rulings and Agreements? See   
     
section 24.01 of Rev. Proc. 2020-4, 2020-1 I.R.B. 148 for the list of issues on which Employee Plans Rulings   
     
and Agreements issues letter rulings. See section 5 of Rev. Proc. 2020-4, for issues under the jurisdiction of other   
     
offices. (Hereafter, all references are to Rev. Proc. 2020 4, unless otherwise noted.)   
     
Yes  No  N/A   
2. If the request deals with a completed transaction, have you filed the return for the year in which the transaction   
Page _____   
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  N/A   
9. Have you submitted with the request true copies of all wills, deeds, plan documents, and other documents rele-   
     
vant 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 in the   
Page _____   
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 in an   
Page _____   
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 sim-   
Page _____   
ilar 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 predecessor,   
Page _____   
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 uncertain   
Page _____   
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 6.02(6).   
Page _____   
     
     
Yes  No  N/A   
16. Does your request discuss the implications of any legislation, tax treaties, court decisions, regulations, notic-   
Page _____   
es, 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  N/A   
17. If you determined that there are no contrary authorities, have you included a statement to this effect in your   
Page _____   
request? See section 6.02(7).   
     
Yes  No  N/A   
18. Have you included in your request a statement identifying any pending legislation that may affect the proposed   
Page _____   
transaction? See section 6.02(8).   
     
Yes  No   
19. Is the request accompanied by the deletions statement required by § 6110? See section 6.02(9).   
     
Yes  No  N/A   
20. Have you (or your authorized representative) signed and dated the request? See section 6.02(10).   
Page _____   
     
     
Yes  No  N/A   
21. If the request is signed by your representative, or if your representative will appear before the Service in con-   
     
nection 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  N/A   
22. Have you included, signed and dated, the penalties of perjury statement in the form required by section   
Page _____   
6.02(14)?   
     
Yes  No  N/A   
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 addition-   
     
al information on user fees.   
     
Yes  No  N/A   
24. Are you submitting your request in duplicate if necessary? See section 6.02(16).   
     
Yes  No  N/A   
25. If you are requesting separate letter rulings on different issues involving one factual situation, have you includ-   
Page _____   
ed a statement to that effect in each request? See section 6.03(1).   
     
Yes  No  N/A   
26. If you have more than one representative, have you designated whether the representatives listed on the power   
Page _____   
of attorney (Form 2848) are to receive a copy of the letter ruling? See section 6.03(2).   
     
Yes  No  N/A   
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 N/A   
28. If you want to have a conference on the issues involved in the request, have you included a request for a con-   
Page _____   
ference in the ruling request? See section 6.03(5).   
     
Yes No N/A   
29. If your request is covered by any of the revenue procedures listed in section 26, have you complied with all of   
     
the requirements of the applicable revenue procedures?   
     
Yes  No  N/A   
30. Have you addressed your request to the appropriate office provided in section 31? Improperly addressed re-   
     
quests 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    
       
  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 to   
Yes  No  N/A   
each IRA of each party included? Note: as long as the parties file a joint federal Form 1040, the Service can issue   
Page _____   
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 profes-   
Page _____   
sional 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?   
     
     
     
     
7. Is there a short statement of facts with respect to the conversion? For example, if the ruling request involves a   
Yes  No  N/A   
conversion attempted in 1998, there should be a statement of the facts that includes a representation of why the due   
Page _____   
date(s) found in Announcement 99-57 and Announcement 99-104 were not met.   
     
     
     
8. If the taxpayer recharacterized his/her Roth IRA to a traditional IRA prior to submitting a request for § 9100   
Yes  No  N/A   
relief, are the date(s) of the recharacterization(s), name(s) of trustees and/or custodians, and the identification num-   
Page _____   
bers 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?