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 Em- ployee 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, multiemployer plans and multiple employer plans) or permitted changes to adoption agreement elections in master or prototype plans, provided the changes constitute minor amendments. The Service may also designate other specific amendments that 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 employer, and a copy of the latest determination letter. In the case of a master or prototype or volume submitter plan, a copy of the opinion 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 may not be used for complex amendments or GUST letter

EP Determinations has discretion to determine whether use of minor amendment procedures is appropriate