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. 2007–6, 2007–1 I.R.B 189, 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 2007 Cumulative List, Notice 2007–94, 2007–51 I.R.B. 1179 and Announcement 2007–90, 2007–42 I.R.B. 856.

(2) Section 3.03 is revised to reference the first submission period for Cycle C individually designed plans and § 414(d) governmental plans (including governmental multiemployer plans and governmental multiple employer plans).

(3) Section 6.05 is revised to require that all changes made to the prior plan document be identified and that all interim amendments be submitted with a determination letter application.

(4) Section 6.19 is clarified with respect to the submission of 30 or more on-cycle individually designed plans at one time.

(5) Section 7.01 is revised to reference section 14.02 of Rev. Proc. 2007–44, with respect to off-cycle submissions.

(6) Section 7.02 is revised to reference the first submission period for Cycle C individually designed plans and § 414(d) governmental plans (including governmental multiemployer plans and governmental multiple employer plans).

2008–1 I.R.B. 195 January 7, 2008

(7) Section 7.03 is revised to clarify the scope of a determination letter with regard to plan amendments that are effective before the beginning of the plan’s remedial amendment cycle.

(8) Section 7.04 is revised to clarify that all determination letter submissions (other than submissions for terminating plans) must include a restated plan or a working copy of the plan in a restated format.

(9) Section 11 is revised to indicate the Form 6406, Short Form Application for Determina- tion for Minor Amendment of Employee Benefit Plan, has been eliminated. All references to Form 6406 have been deleted throughout this revenue procedure.

(10) Section 12.07 is revised to clarify that terminating plans, whether submitted during an on-cycle submission period or an off-cycle submission period, do 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. 2007–44 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, the 2006 Cumulative List is contained in Notice 2007–3, 2007–2 I.R.B. 255, and the 2007 Cumulative List is contained in Notice 2007–94. Announcement 2007–90 temporarily closes the determination letter program for pre-approved defined contribution plans.

January 7, 2008 196 2008–1 I.R.B.