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. 2006–6, 2006–1 I.R.B 204, 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 2006 Cumulative List, Notice 2007–3, 2007–2 I.R.B. (January 8, 2007).

(2) Section 3.03 is revised to reference the first submission period for Cycle B individually designed plans and multiple employer plans.

(3) Section 6.04 is revised to include Employee Plans Compliance Resolution System documentation when requesting a determination letter.

(4) Section 6.19 is revised to change the pre-notification contact for authorized representatives submitting determination applications for 30 or more on-cycle plans.

January 2, 2007 192 2007–1 I.R.B.

(5) Section 7.02 is revised to reference the first submission period for Cycle B individually designed plans and multiple employer plans.

(6) Section 7.03 is revised to clarify the language regarding the inclusion of copies of plan amendments with determination letter applications.

(7) Section 7.04 is revised to add language from section 15.04 of Rev. Proc. 2005–66 regarding plan restatements.

(8) Section 12.01 is revised to include Form 8905, Certification of Intent To Adopt a Pre- Approved Plan .

(9) Section 12.07 is added to include that a plan that terminates prior to the end of an on-cyle submission period does not have to be restated.

Other guidance .03 Other guidance affecting this revenue procedure:

Rev. Proc. 2005–16, 2005–1 C.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, 2005–2 C.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 issues 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, the 2005 Cumulative List is contained in Notice 2005–101, 2005–2 C.B. 1219, and the 2006 Cumulative List is contained in Notice 2007–3, 2007–2 I.R.B. (January 8, 2007).

2007–1 I.R.B. 193 January 2, 2007