SECTION 11. MINOR

AMENDMENT OF PREVIOUSLY APPROVED PLAN

.13 Employer/employee relationship

.14 Incomplete applications returned

.15 Effect of failure to disclose material fact

.16 Data requirements

.17 Where to file request

.18 Withdrawal of requests

p. 163 .01 Scope

.02 Forms

.03 Application for amendments must include copy of plan

.04 Restatements may be required

.05 Controlled groups, etc.

p. 164 .01 Scope

.02 Determination letter may be necessary for reliance

.03 Forms

.04 Required information

.05 Special rules for standardized plans

.06 Amended plan is treated as an individually designed plan

.07 Requests made prior to the issuance of opinion or notification letter

p. 166 .01 Scope

.02 Definition of volume submitter plan

.03 Purpose of volume submitter program

.04 Description of volume submitter program

.05 User fees

.06 Advisory letter for specimen plan

.07 Determination letter for adoption of volume submitter plan

p. 167 .01 Scope

.02 Form 5300 and Schedule Q

.03 Multiple employer M&P plans

.04 Where to file

.05 Preliminary approval for certain multiple employer M&P plans

.06 Determination letter sent to each employer

.07 Addition of employers

p. 168 .01 Scope

.02 Form 6406

.03 Additional information

.04 Minor amendment procedures may not be used for complex amendments

.05 Key district office has discretion to determine whether use of minor amendment procedure is appropriate

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