PART IV. ENCLOSURES
Internal Revenue Bulletin 2008-35 · 2026-10-03 edition · updated 2026-10-04 · United States
In addition to the applicable enclosures listed on Appendix F, the Plan Sponsor encloses the following with this submission:
Copies of all amendments used to correct the failure(s), either as adopted or in proposed form,
A copy of the plan document in effect prior to any of the amendments used to correct the failure(s),
A copy of the most recent determination letter issued with respect to the plan (if applicable), and
A determination letter application (Form 5300, 5307, or 5310 along with Form 8717 and the applicable user fee payment made payable to the U.S. Treasury).
2008–35 I.R.B. 534 September 2, 2008
APPENDIX F, SCHEDULE 3
SEPs and SARSEPs
Plan Name: EIN: Plan #:
(Please include the plan name, EIN, and plan number information on each page of the submission.)
Instructions: This Schedule 3 is available for Simplified Employee Pension plans (SEPs), including SEPs that include salary reduction arrangements ( i.e. , Salary Reduction Simplified Employee Pension plans (SARSEPs).)
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