SECTION 10. MULTIPLE

EMPLOYER PLANS

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 submit

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ted 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 EP Determinations. The application is to be directed to the attention of the volume submitter coordinator for EP Determinations at the address provided in section 9.07, above.

Preliminary approval for .05 Multiple employer plan applicants who previously received Service approval for certain multiple employer a plan as an M&P plan and who will continue to use an adoption agreement format are M&P plans 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 EP Determinations. The request should not include an application form or user fee. The Service 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.

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

Addition of employers .07 Employers may continue to rely on a favorable determination letter after another employer commences participation in the plan provided an application for a determination letter that takes into account the addition of such other employer is submitted by the last day of the plan year beginning after such other employer commences participation in the plan. The application should include 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 employer. Coverage and other demographic information that may be required with the application should be provided only with respect to the new employers. The Service will send copies of the determination letter only to the applicant and the new employers.