SECTION 9. ADVISORY — Internal Revenue Bulletin 2003-1

VOLUME SUBMITTER PLANS ............................................................................................... 207 .01 Scope ..................................................................................................................................................................................... 208 .02 Description of volume submitter program ........................................................................................................................... 208 .03 Definition of volume submitter plan.................................................................................................................................... 208 .04 Incorporation by reference.................................................................................................................................................... 208 .05 User fees................................................................................................................................................................................ 208 .06 Advisory letter for specimen plan ........................................................................................................................................ 208 .07 Requests for information....................................................................................................................................................... 209 .08 Inadequate submissions......................................................................................................................................................... 209 .09 Determination letter for adoption of volume submitter plan............................................................................................... 209 .10 Determination letter for adoption of M&P plan .................................................................................................................. 210 .11 Required information ............................................................................................................................................................ 210 .12 Amended plan is treated as an individually designed plan ................................................................................................. 210 .13 Requests made prior to the issuance of opinion letter ........................................................................................................ 210

SECTION 10. MULTIPLE EMPLOYER PLANS ........................................................................................... 211 .01 Scope ..................................................................................................................................................................................... 211 .02 Option to file for the plan only or for both the plan and employers maintaining the plan............................................... 211 .03 Where to file ......................................................................................................................................................................... 211 .04 Determination letter sent to each employer who files Form 5300 ..................................................................................... 211 .05 Addition of employers........................................................................................................................................................... 211

SECTION 11. MINOR AMENDMENT OF PREVIOUSLY APPROVED PLAN ................................................... 211 .01 Scope ..................................................................................................................................................................................... 212 .02 Form 6406 ............................................................................................................................................................................. 212 .03 Additional information.......................................................................................................................................................... 212

January 6, 2003 192 2003–1 I.R.B.

.04 Minor amendment procedures may not be used for complex amendments or GUST letter ............................................. 212 .05 EP Determinations has discretion to determine whether use of minor amendment procedure is appropriate.................. 212

SECTION 12. TERMINATION OR DISCONTINUANCE OF CONTRIBUTIONS; NOTICE OF MERGERS, CONSOLIDATIONS, ETC. .................................................................................................... 212 .01 Scope ..................................................................................................................................................................................... 212 .02 Forms..................................................................................................................................................................................... 212 .03 Supplemental information..................................................................................................................................................... 213 .04 Required demonstration of nondiscrimination requirements............................................................................................... 213 .05 Compliance with Title IV of ERISA.................................................................................................................................... 213 .06 Termination prior to time for amending change in law ...................................................................................................... 213

SECTION 13. GROUP TRUSTS .................................................................................................................... 214

.01 Scope ..................................................................................................................................................................................... 214 .02 Required information ............................................................................................................................................................ 214

SECTION 14. AFFILIATED SERVICE GROUPS; LEASED EMPLOYEES ....................................................... 214 .01 Scope ..................................................................................................................................................................................... 214 .02 Types of requests under § 414(m) and § 414(n) ................................................................................................................. 214 .03 Employer must request the determination under § 414(m) or § 414(n)............................................................................. 214 .04 Forms..................................................................................................................................................................................... 214 .05 Employer is responsible for determining status under § 414(m) and § 414(n) ................................................................. 214 .06 Omission of material fact ..................................................................................................................................................... 214 .07 Service will indicate whether § 414(m) or § 414(n) was considered................................................................................. 215 .08 M&P plans............................................................................................................................................................................. 215 .09 Required information for § 414(m) determination .............................................................................................................. 215 .10 Required information for § 414(n) determination ............................................................................................................... 216

SECTION 15. WAIVER OF MINIMUM FUNDING ........................................................................................ 216 .01 Scope ..................................................................................................................................................................................... 216 .02 Applicability of Rev. Proc. 94–41 ........................................................................................................................................ 216 .03 Waiver and determination letter request submitted to EP Technical................................................................................... 216 .04 Handling of the request......................................................................................................................................................... 217 .05 Interested party notice and comment ................................................................................................................................... 217 .06 When waiver request should be submitted .......................................................................................................................... 217

SECTION 16. SECTION 401(h) AND § 420 DETERMINATION LETTERS ....................................................... 218 .01 Scope ..................................................................................................................................................................................... 218 .02 Required information for § 401(h) determination ............................................................................................................... 218 .03 Required information for § 420 determination.................................................................................................................... 218