SECTION 15. WAIVER OF

MINIMUM FUNDING

(9) A description of how the plan(s) satisfies the coverage requirements of § 410(b) if the members (or possible members) of the affiliated service group are considered part of an affiliated service group with the employer;

(10) A copy of any ruling issued by the headquarters office on whether the employer is an affiliated service group; a copy of any prior determination letter that considered the effect of § 414(m) on the qualified status of the employer’s plan; and, if known, a copy of any such ruling or determination letter issued to any other member (or possible member) of the same affiliated service group, accompanied by a statement as to whether the facts upon which the ruling or determination letter was based have changed.

.10 Unless the plan provides that all leased employees within the meaning of § 414(n)(2) are treated as common law employees for all purposes under the plan, a determination letter issued with respect to the plan’s qualification under § 401(a), 403(a), or 4975(e)(7) will be a determination as to the effect of § 414(n) upon the plan’s qualified status only if the application includes:

(1) A description of the nature of the business of the recipient organization;

(2) A copy of the relevant leasing agreement(s);

(3) A description of the function of all leased employees within the trade or business of the recipient organization (including data as to whether all leased employees are performing services on a substantially full-time basis);

(4) A description of facts and circumstances relevant to a determination of whether such leased employees’ services are performed under primary direction or control by the recipient organization (including whether the leased employees are required to comply with instructions of the recipient about when, where, and how to perform the services, whether the services must be performed by particular persons, whether the leased employees are subject to the supervision of the recipient, and whether the leased employees must perform services in the order or sequence set by the recipient); and

(5) If the recipient organization is relying on any qualified plan(s) maintained by the employee leasing organization for purposes of qualification of the recipient organization’s plan, a description of such plan(s) (including a description of the contributions or benefits provided for all leased employees which are attributable to services performed for the recipient organization, plan eligibility, and vesting).

Scope .01 This section provides procedures with respect to defined contribution plans for requesting a waiver of the minimum funding standard account and requesting a determination letter on any plan amendment required for the waiver.

Applicability of Rev. Proc. 94–41 .02 The procedures of Rev. Proc. 94–41, 1994–1 C.B. 711, apply to the request for a waiver of the minimum funding requirement.

Waiver and determination letter request submitted to EP Technical

.03 Under this section, both the request for a waiver ruling and the request for a determination letter on the effect of any amendment necessary to satisfy section 3 of Rev. Rul. 78–223, 1978–1 C.B. 125, must be submitted by the taxpayer to EP Technical where it will be treated as a mandatory request for technical advice. The request that is submitted to EP Technical must include the following:

(1) All the procedural requirements described in section 3 of Rev. Proc. 94–41 must be satisfied;

(2) The submission must include a completed Form 5300 and all necessary documents, plan amendments, and information required by the Form 5300 and by this revenue procedure for approval of the plan amendments; and

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(3) The request and the applicable user fee (required by Rev. Proc. 2003–8) for both the waiver request and the determination letter request should be sent to:

Internal Revenue Service Tax Exempt and Government Entities Division Attention: T:EP:RA P. O. Box 27063 McPherson Station Washington, D.C. 20038

Additional information sent after the initial request should be sent to:

Manager, Actuarial T:EP:RA:T:A Internal Revenue Service 1111 Constitution Ave., N.W. Washington, D.C. 20224

Handling of the request .04 The waiver request will be handled by EP Technical as follows:

(1) The waiver request and supporting documents will be forwarded to Actuarial, T:EP: RA:T:A, which will treat the request as a technical advice on the qualification issue with respect to the plan provisions necessary to satisfy section 3 of Rev. Rul. 78–223.

(2) EP Determinations will be notified of the request. In order not to delay the processing of the request, all materials relating to the determination letter request will be forwarded by EP Technical to EP Determinations for consideration while the technical advice request is completed.

(3) EP Technical will consider both the application for a funding waiver and the proposed plan amendment. If a waiver is to be granted and if EP Technical believes that qualification of the plan is not adversely affected by the plan amendment, the mandatory technical advice memorandum will be issued to EP Determinations. EP Determinations must decide within 10 working days from the date of the technical advice memorandum either to furnish the applicant with the technical advice memorandum and with a favorable advance determination letter, or to ask for reconsideration of the technical advice memorandum. This request must be in writing. An initial written notice of an intent to make this request may be submitted within 10 working days of the date of the technical advice memorandum and followed by a written request within 30 working days from the date of such written notice. If EP Determinations does not ask for reconsideration of the technical advice memorandum within 10 working days, Actuarial will issue the waiver ruling. This ruling will not contain the caveat described in section 3.02 of Rev. Proc. 94–41.

Interested party notice and comment

When waiver request should be submitted

.05 The notice and comment requirements for interested parties provided in sections 17 and 18 of this revenue procedure must be satisfied. Comments are to be forwarded to EP Determinations. With respect to the waiver request, the notice requirements applicable to waiver requests found in Rev. Proc. 94–41 must be satisfied.

.06 In the case of a plan other than a multiemployer plan, no waiver may be granted under § 412(d) with respect to any plan for any plan year unless an application therefor is submitted to the Service not later than the 15th day of the third month beginning after the close of such plan year. The Service may not extend this deadline. A request for a waiver with respect to a multiemployer plan generally must be submitted no later than the close of the plan year following the plan year for which the waiver is requested.

In seeking a waiver with respect to a plan year that has not yet ended, the applicant may have difficulty in furnishing sufficient current evidence in support of the request. For this

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reason it is generally advisable that such advance request be submitted no earlier than 180 days prior to the end of the plan year for which the waiver is requested.