SECTION 10. AMENDMENTS

.01 Opinion Letters for Sponsor Amendments - A sponsor may amend or restate its previously approved plan (including any related trust or custodial account) and EP Rulings and Agreements will entertain a request for a written opinion as to the acceptability, for purposes of §§ 401(a), 403(a), and 501(a), of the form of the plan as amended. If the sponsor is amending its plan, it must, except as provided in section 16.02 and 16.04, submit a Form 4461 or Form 4461-A, as applicable, to EP Rulings and Agreements, together with a copy of the amendment(s), a cover letter summarizing the changes to the plan effected by such amendment(s), and a copy of the plan which is being amended. As soon as possible after February 7, 2000, Form 4461 and Form 4461A will be available for downloading from the Internet at the following address: http:/www.irs.gov . If the sponsor is restating its plan, it must, except as provided in sections 16.02 and 16.04, submit

the restated plan, with the changes highlighted, along with a Form 4461 or 4461A, as applicable. (The plan and application may be returned to the sponsor if the changes have not been highlighted.) No more than four consecutive amendments may be submitted without restating the plan. In addition, the Service may, at its discretion, require plan restatement at any time that it deems necessary to adequately review a plan. See section 18.05 regarding required restatement of M&P plans for GUST.

.02 No Opinion Letters for Certain Amendments - An M&P plan will not lose its qualified status and, except as provided in subsection .024 below, no opinion letter will be issued merely because amendments are made which solely cover the following:

1 Amendments to conform a plan to the requirements of § 402(a) of Title I of the Employee Retirement Income Security Act of 1974 (ERISA), Pub. L. 93–406, 1974–3 C.B. 1, relating to named fiduciaries.

2 Amendments to conform a plan to requirements of § 503 of ERISA, relating to claims procedures.

3 Amendments that merely adjust the limitations under §§ 415, 402(g), 401(a)(17), and 414(q)(1)(B) to reflect annual cost-of-living increases, other than amendments that add an automatic costof-living adjustment provision to the plan.

4 Amendments that merely reflect a change of a sponsor’s name. However, the sponsor must notify the Service, in writing, of the change in name and certify that it still meets the conditions for sponsorship described in section 4.09. No opinion letter will be issued and no user fee will be required for a mere change in name. However, if the sponsor wants a new opinion letter, it will have to submit a new Form 4461, 4461-A or 4461-B and pay the appropriate user fee. (Also see section 8.05 regarding changes in employer identification numbers.)