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. 2008–6, 2008–1 I.R.B 192, 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 2008 Cumulative List, Notice 2008–108, 2008–50 I.R.B. 1275; Announcement 2008–23, 2008–14 I.R.B. 731; and Rev. Proc. 2008–56, 2008–40 I.R.B. 826.

(2) Section 3.03 is revised to reference the first submission period for Cycle D individually designed plans and § 414(f) multiemployer plans.

(3) Section 6.05 is revised to eliminate the requirement that all changes made to the prior plan document be identified.

(4) Section 6 is revised to eliminate the pre-notification requirement when submitting 30 or more on-cycle individually designed plans at one time.

(5) Section 7.02 is revised to reference the first submission period for Cycle D individually designed plans and § 414(f) multiemployer plans; and to include Form 8905, Certification of Intent To Adopt a Pre-approved Plan, as an item to be submitted with a determination letter application.

(6) Section 7.04 is revised to clarify that a working copy of a plan is not a document that is intended to be adopted.

(7) Section 9.02 is revised to include the applicable provisions of Announcement 2008–23.

January 5, 2009 192 2009–1 I.R.B.

(8) Section 9.02(2) is revised to include Form 8905, Certification of Intent To Adopt a Pre- approved Plan, as an item to be submitted with a determination letter application.

(9) Section 9.03 is revised to include the applicable provisions of Announcement 2008–23.

(10) Section 9.04(3) is clarified with respect to the necessity of the trust or custodial agreement in order to verify that the trustee executed the document.

(11) Section 9.05 is revised to include the applicable provisions of Announcement 2008–23.

(12) Section 9.07 is revised to include the dates of the two-year window (May 1, 2008 through April 30, 2010).

(13) Section 10.02 is revised to include the applicable provisions of Announcement 2008–23.

(14) Section 14.02(3) is revised to explain that an employer subject to § 414(m) or § 414(n) must submit a restated plan that reflects the Cumulative List in effect when the application is filed, unless the plan is a pre-approved plan.

(15) Section 14.08 is revised to provide that when an employer, that has adopted a preapproved plan, is requesting a determination regarding affiliated service group status or leased employees, the plan will be reviewed on the basis of the Cumulative List that was used to review the underlying pre-approved plan.

(16) The effective date in Section 23 is revised to coincide with the beginning of Cycle D (February 1, 2009).

(17) The Appendix addresses § 420 transfers, however, the Service is not updating the Appendix for § 420(e)(5) or § 420(f), as amended by PPA ’06, pending the inclusion of these PPA ’06 changes in a future Cumulative List.

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, the 2008 Cumulative List is contained in Notice 2008–108, 2008–50 I.R.B. 1275. Announcement 2007–90 temporarily closes the determination letter program for pre-approved defined contribution plans. Announcement 2008–23, 2008–14 I.R.B. 731 provides information with respect to the issuance of opinion and advisory letters, and the opening of the EGTRRA determination letter program for pre-approved defined contribution plans. Revenue Procedure 2008–56, 2008–40 I.R.B. 826, modifies Rev. Proc. 2007–44 with respect to certain restrictions that apply to the issuance of opinion and advisory letters for new pre-approved plans.

2009–1 I.R.B. 193 January 5, 2009