SECTION 4. PLANS THAT HAVE

NOT YET RECEIVED A TRA ’86 LETTER

.01 Section 4.02(2) of Rev. Proc. 94–62 is hereby modified to read as follows:

For VCR requests submitted on or after January 1, 1996, the plan must (1) have received a favorable determina

tion, opinion, or notification letter that considered TEFRA, DEFRA, and REA, and, (2) at the time of the request, have been submitted within the plan’s § 401(b) remedial amendment period for a determination, opinion, or notification letter that considers TRA ’86 (TRA ’86 remedial amendment period). This second condition does not apply in the case of plans for which the TRA ’86 remedial amendment period has not yet expired, such as adopters of master and prototype plans, regional prototype plans, and volume submitter plans, described in section 3 of Rev. Proc. 95–12; governmental plans described in Announcement 95–48; and plans maintained by tax-exempt organizations, including non-electing church plans, described in Announcement 95–48.

.02 Section 13.05(3) of Rev. Proc. 94–62 is hereby modified to read as follows:

(3) A copy of the determination letter, opinion letter, or notification letter that considered TEFRA, DEFRA, and REA, and any subsequent letter. For VCR requests submitted after December 31, 1995, either the letter must have considered TRA ’86 or the following additional documentation must be supplied:

(a) For individually designed plans (including volume submitter plans) for which the TRA ’86 remedial amendment period under § 401(b) has expired, but which have not yet received a favorable determination letter

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that considers TRA ’86, a copy of the letter acknowledging receipt of the TRA ’86 determination letter application (Form 2693).

(b) For plans for which the TRA ’86 remedial amendment period has not yet expired, a statement that explains the reason why the period has not yet expired (for example, because the plan is a governmental plan, or because it is an adopter of a master or prototype plan that is still entitled to continued or interim reliance under Rev. Proc. 89–9, 1989–1 C.B. 780).