SECTION 8. EMPLOYER

RELIANCE ON M&P AND VOLUME SUBMITTER PLANS

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January 7, 2002 204 2002–1 I.R.B.

.02 Standardized M&P plans

.03 Nonstandardized M&P plans and volume submitter plans

.04 Other limitations and conditions on reliance

.05 Reliance equivalent to determination letter

.01 Scope

.02 Description of volume submitter program

.03 Definition of volume submitter plan

.04 Incorporation by reference

.05 User fees

.06 Advisory letter for specimen plan

.07 Requests for information

.08 Determination letter for adoption of volume submitter plan

.09 Determination letter for adoption of M&P plan

.10 Required information

.11 Amended plan is treated as an individually designed plan

.12 Requests made prior to the issuance of opinion letter

.01 Scope

.02 Option to file for the plan only or for both the plan and employers maintaining the plan

.03 Where to file

.04 Determination letter sent to each employer who files Form 5300

.05 Addition of employers

.01 Scope

.02 Form 6406

.03 Additional information

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

.05 EP Determinations has discretion to determine whether use of minor amendment procedure is appropriate