SECTION 4. USE OF THE MODEL

AMENDMENT

.01 Sponsors described in section 4.02 may amend their plans by adopting, word-for-word, the model amendment in the appendix in accordance with the instructions in this revenue procedure. If a sponsor to whom the model amendment is available pursuant to section 4.02 adopts the model amendment, neither application to the Service nor a user fee is required. The Service will not issue new opinion, notification, advisory, or determination letters for plans that are amended solely to add the model amendment.

.02 The only sponsors to whom the model amendment is available are sponsors of M&P, regional prototype, volume submitter specimen, and individually designed plans that contain CODA provisions and that have received favorable opinion, notification, advisory, or determination letters that take into account the requirements of TRA ’86 under Rev. Proc. 89–9, 1989–1 C.B. 780, as modified; Rev. Proc. 89–13,

1989–1 C.B. 801, as modified; Rev. Proc. 90–20, 1990–1 C.B. 495; Rev. Proc. 91–41, 1991–2 C.B. 697; Rev. Proc. 91–66, 1991–2 C.B. 870; Rev. Proc. 93–39, 1993–2 C.B. 513; or Rev. Proc. 96–6, 1996–1 I.R.B. 151.

.03 Organizations and practitioners that have approved M&P and regional prototype plans and volume submitter specimen plan sponsors that use the model language must file Form 8837, Notice of Adoption of Revenue Procedure Model Amendments.