SECTION 11. MINOR

AMENDMENT OF PREVIOUSLY APPROVED PLAN

Scope . .01 This section contains procedures for requesting determination letters on the effect of a minor plan amendment.

Form 6406 .02 Form 6406, Short Form Application for Determination for Minor Amendment of Employee Benefit Plan, may be filed to request a determination letter on a minor plan amendment. This form may be used for minor amendments of individually-designed plans (including volume submitter plans) or permitted changes to adoption agreement elections in master or prototype or regional prototype plans, provided the changes constitute minor amendments. The Service may also designate other specific amendments which may be submitted using Form 6406.

Additional information .03 All applications must be accompanied by a copy of the new amendments, a statement as to how the amendments affect or change the plan or any other plan maintained by the

2000–1 I.R.B. 205 January 3, 2000

employer, and a copy of the latest determination letter. In the case of a master or prototype, regional prototype, or volume submitter plan, a copy of the opinion, notification, or advisory letter should also be included. A copy of the plan or trust instrument should not be filed with the Form 6406.

Minor amendment procedures .04 Since determination letters issued on minor amendments express an opinion only may not be used for complex as to whether the amendments, in and of themselves, affect the qualification of employee amendments plans under § 401 or 403(a), the minor amendment procedures cannot be used for complex amendments that may affect other portions of the plan so as to cause plan disqualification. Thus, the minor amendment procedures may not be used for an amendment to add a § 401(k) or an ESOP provision to a plan, or to restate a plan. The minor amendment procedures also may not be used to obtain a determination letter on plan amendments involving plan mergers or consolidations, transfers of assets or liabilities, or plan terminations (including partial terminations). In addition, the minor amendment procedures may not be used for an amendment that involves a significant change to plan benefits or coverage.

EP Determinations has .05 EP Determinations has discretion to determine whether a plan amendment may be discretion to determine submitted as a minor plan amendment and may request additional information, including whether use of minor amendment the filing of a Form 5300 series application if it determines that the application and the procedures is appropriate attachments filed under the minor amendment procedures do not contain sufficient information, or that the Form 6406 is inappropriate.