SECTION 10. MULTIPLE

EMPLOYER PLANS

(2) A practitioner who has received approval of a volume submitter specimen plan in a key district office must receive separate approval of the plan from the key district director for each other area in which there are clients adopting substantially similar plans. Once the practitioner has received approval from the key district director for the area in which the practitioner’s principal place of business is located, the practitioner may file for approval of the same specimen plan with other key district directors. If the practitioner certifies at the time of filing with the second key district office that the specimen plan is identical to a specimen plan approved by another key district office with respect to that practitioner and attaches a copy of that office’s advisory letter, then the user fee that would otherwise be charged for the specimen plan will not be charged.

.07 With respect to determination letters for volume submitter plans:

(1) Form 5307, Application for Determination for Adopters of Master or Prototype, Regional Prototype, or Volume Submitter Plan, is filed to request a determination letter on an employer’s adoption of a volume submitter plan, including adopters of single-employer collectively bargained plans that automatically satisfy the requirements of § 1.410(b)–2(b)(7).

(2) Schedule Q, (Form 5300) Nondiscrimination Requirements, must be filed as an attachment to Form 5307.

(3) A copy of the advisory letter for the practitioner’s volume submitter specimen plan must be submitted with each Form 5307.

(4) The volume submitter practitioner must be the representative of the employer when the employer’s determination letter application is filed.

(5) All applications submitted by adopters of district approved volume submitter plans must be accompanied by a copy of the plan and trust instrument and by a written representation made by the volume submitter which states whether the plan is word-for-word, and if not, explains how the plan and trust instrument are not word-for-word identical to the key district approved specimen plan and which describes the location, nature and effect of each difference from the language of the approved specimen plan. The extent to which the plan and trust instrument may differ from the approved specimen plan will be governed by the procedures of the appropriate key district office.

(6) All applications submitted by adopters of key district approved volume submitter plans must also be accompanied by any other information or material required by the key district office.

(7) All applications for plans that have at any time in the past received a favorable determination letter must include a copy of the plan’s latest determination letter.

Scope .01 This section contains procedures for applications filed with respect to plans described in § 413(c).

Form 5300 and Schedule Q .02 An application filed with respect to a multiple employer plan must include a completed Form 5300 filed on behalf of one employer and a separate Form 5300 completed through line 8 for each other employer maintaining the plan. One Schedule Q, (Form 5300) Nondiscrimination Requirements, should be filed for the plan. In accordance with the instructions for Schedule Q, separate coverage and other information must be submitted for each employer.

Multiple employer M&P plans .03 Certain multiple employer plans have in the past received Service approval as M&P plans. In the case of such a plan that will continue to use an adoption agreement format, the application must also include a completed adoption agreement for each employer maintaining the plan. Regardless of whether an adoption agreement format continues to be used for such a plan, the rules of § 1.414(l)–1 will apply in determining whether the plan is a single plan for which only one determination letter will be issued and which requires only one user fee.

Where to file .04 The complete application, including all Forms 5300 (and, if applicable, adoption agreements) for employers maintaining the plan as of the date of the application, must be filed as one package submission with the key district director for the area in which the

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Preliminary approval for certain multiple employer M&P plans

Determination letter sent to each employer

association maintaining the plan, the trustees, or the plan administrators have their principle place of business. The application is to be directed to the attention of the key district office volume submitter coordinator.

.05 Multiple employer plan applicants who previously received Service approval for a plan as an M&P plan and who will continue to use an adoption agreement format are encouraged to request preliminary approval of the provisions of the plan, including the permitted adoption agreement elections, prior to making the submission described above. Preliminary approval may be requested by submitting a copy of the plan and trust instrument, including a blank adoption agreement, and a copy of the latest opinion letter to the volume submitter coordinator for the key district where the complete application will be filed, requesting preliminary approval pursuant to this procedure. The request should not include an application form or user fee. The key district will notify the applicant in writing if preliminary approval is granted, and the complete application may then be filed. Adopting employers will not be entitled to rely on the preliminary approval as to the qualified status of the plan. If the applicant has requested preliminary approval of the plan on or before November 14, 1990, the Service will treat the TRA ’86 § 401(b) remedial amendment period for the plan as not expiring earlier than the date that is twelve months after the date of the key district office’s preliminary approval.

.06 The Service will mail a copy of the determination letter issued with respect to the plan to each employer maintaining the plan.

Addition of employers .07 If other employers become participating employers under the plan after a favorable determination letter has been issued, the employers may not continue to rely on such favorable determination letter. However, an applicant may request a determination that the addition of new participating employers to the plan does not adversely affect the plan’s qualified status by filing a completed Form 5300 for the plan in the name of the controlling member on the Form 5300 filed pursuant to section 10.02 above, and a supplemental Form 5300 (and, if applicable, adoption agreement) for each new participating employer. The Service will send copies of such a determination only to the applicant and the new participating employers.