SECTION 2. WHAT CHANGES

HAVE BEEN MADE TO THIS PROCEDURE?

.02 Part I of this revenue procedure contains instructions for requesting determination letters for various types of plans and transactions. Part II contains procedures for providing notice to interested parties and for interested parties to comment on determination letter requests. Part III contains procedures concerning the processing of determination letter requests and describes the effect of a determination letter.

In general .01 This revenue procedure is a general update of Rev. Proc. 2005–6, 2005–1 I.R.B. 200, which contains the Service’s general procedures for employee plans determination letter requests.

Other changes .02 In addition to minor revisions, such as updating references, the following changes have been made:

(1) Section 2.03 is revised to reference the revenue procedures describing rules for submitting “pre-approved” plans for opinion and advisory letters, individually designed plans for determination letters, and the new system on the remedial amendment cycles that apply to these plans.

(2) Section 3.03 is revised to provide that the Service will begin to accept applications as of February 1, 2006 for determination letters for some individually designed plans that take into account the qualification requirements of the Code as amended by the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) and other items, and to reference the guidance that describes the new programs and submission periods.

2006–1 I.R.B. 207 January 3, 2006

(3) Section 6.05 is revised to specify that a determination letter application must include a copy of all signed and dated good faith EGTRRA amendments.

(4) Section 7.02 is revised to state that all determination letter applications must be submitted timely under the procedures in Rev. Proc. 2005–66.

(5) Section 7.03 is revised to clarify that a determination letter application must include any amendments that are adopted and/or proposed after the date of the determination letter application and before the Service issues the determination letter. It is also revised to specify that the Service will not consider amendments that predate a prior determination letter as part of the current application, unless such amendments are submitted under the current application. No reliance will be given for the period prior to the effective date of the new determination letter.

(6) Section 7.04 is revised to refer to EGTRRA instead of GUST.

(7) Section 7.05 is revised to refer to Rev. Proc. 2005–66 for a discussion of the five year remedial amendment cycle that applies in special circumstances, such as controlled groups and affiliated service groups.

(8) Section 8 is revised to delete the subsections describing employer reliance on favorable opinion or advisory letters issued to M&P and volume submitter plans because these rules are now set forth in section 19 of Rev. Proc. 2005–16.

(9) Section 9 is revised to delete the sections describing the volume submitter program and the procedures to submit requests for advisory letters because these rules are now set forth in Rev. Proc. 2005–16. Other subsections are revised to refer to Rev. Proc. 2005–16 and 2005–66. Section 9.07 is added to describe the new rules, including when an adopting employer of a pre-approved plan should submit a determination letter for reliance under EGTRRA, if necessary.

(10) Section 10.05 is revised to specify that the rules under Rev. Proc. 2005–66 will apply to multiple employer plans, including the off-cycle filing rules.

(11) Section 11.04 is revised to refer to EGTRRA instead of GUST.

(12) Section 11.05 is revised to state that the Service expects to discontinue Form 6406 on a date to be announced by the Service in the future.

(13) Section 21.04 is revised to clarify that all plans must be amended to comply with published guidance for subsequent years, in accordance with the rules set forth in Rev. Proc. 2005–66.

Other Guidance .03 Other guidance affecting this revenue procedure:

Rev. Proc. 2005–16, 2005–10 I.R.B. 674, describes the procedures for the “pre-approval” of plans under the master and prototype (M&P) program and the volume submitter (VS) program. Rev. Proc. 2005–66, 2005–37 I.R.B. 509, describes a new system of remedial amendment cycles that applies to pre-approved plans and individually designed plans, and the deadlines to submit applications for opinion, advisory and determination letters. The Service publishes a Cumulative List every year identifying changes affecting plan qualification requirements to be used by plans whose remedial amendment cycle begins in the month of February following the publication of the Cumulative List. The 2004 Cumulative List is contained in Notice 2004–84, 2004–2 C.B. 1030, and the 2005 Cumulative List is contained in Notice 2005–101, 2005–52 I.R.B. 1219.

January 3, 2006 208 2006–1 I.R.B.