SECTION 2. WHAT CHANGES

HAVE BEEN MADE TO THIS PROCEDURE?

.02 Part I of this revenue procedure contains instructions for requesting determination letters for various types of plans and transactions. Part II contains procedures for providing notice to interested parties and for interested parties to comment on determination letter requests. Part III contains procedures concerning the processing of determination letter requests and describes the effect of a determination letter.

In general .01 This revenue procedure is a general update of Rev. Proc. 95–6, 1995–1 C.B. 452, which contains the Service’s general procedures for employee plans determination letter requests. Most of the changes to Rev. Proc. 95–6 involve minor revisions, such as updating citations to other revenue procedures.

Rev. Proc. 93–39 as modified by Rev. Proc. 94–37 is superseded by this procedure

.02 Rev. Proc. 93–39, 1993–2 C.B. 513, as modified by Rev. Proc. 94–37, 1994–1 C.B. 683, sets forth additional procedures regarding applications for determination letters on the qualified status of pension, profit-sharing, and annuity plans under § 401(a) or 403(a) of the Code filed with the Service on or after October 12, 1993. The procedures in Rev. Proc. 93–39 reflect changes to the plan qualification requirements made by the Tax Reform Act of 1986 (TRA ’86), Pub. L. 99–514, as well as the final nondiscrimination regulations under § 401(a)(4) that were published in 1993. The procedures in Rev. Proc. 93–39, as modified by Rev. Proc. 94–37, have now been incorporated into this revenue procedure or in the revised determination letter application forms, as described below. Accordingly, this revenue procedure supersedes Rev.

Sec. 154

New section describing scope of determination letter added

Proc. 93–39, with the exception of section 12 (regarding the time by which plans must be amended to comply with the requirements of § 401(a)(31)) and section 13 (regarding extended reliance).

.03 Section 5, which describes the scope of determination letters, particularly with respect to the nondiscrimination requirements, has been added.

Application forms revised .04 The Service is revising the forms that are used to apply for determination letters. The following forms are being revised:

1 Form 5300, Application for Determination for Employee Benefit Plan; 2 Form 5303, Application for Determination for Collectively Bargained Plan; 3 Form 5307, Application for Determination for Adopters of Master or Prototype, Regional Prototype or Volume Submitter Plans;

4 Form 5310, Application for Determination for Terminating Plan; and 5 Form 6406, Short Form Application for Determination for Minor Amendment of Employee Benefit Plan.

New Schedule Q (Form 5300), nondiscrimination requirements

Service will accept applications filed under prior procedures for limited time

Rev. Proc. 81–19 is superseded by this procedure