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. 2009–6, 2009–1 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 2009 Cumulative List, Notice 2009–98, 2009–52 I.R.B. 974.

(2) Section 3.03 is revised to reference the first submission period for Cycle E individually designed plans and § 414(d) governmental plans for which an election has been made by the plan sponsor to treat Cycle E as the initial EGTRRA remedial amendment cycle for the plan.

(3) Section 4.01(2) is revised to reference Rev. Proc. 2009–36, 2009–35 I.R.B. 304, which modifies Rev. Proc. 2007–44, 2007–2 C.B. 54.

(4) Section 6.05 is revised to indicate that documents submitted should not be stapled or bound in order for the documents to be properly scanned.

(5) Section 6.14 is revised to provide that applications must be submitted with the current version of a form.

(6) Section 7.03 is revised to reference the first submission period for Cycle E individually designed plans and § 414(d) governmental plans for which an election has been made by the plan sponsor to treat Cycle E as the initial EGTRRA remedial amendment cycle for the plan

January 4, 2010 196 2010–1 I.R.B.

and to include that if an off-cycle submission is not reviewed before the end of the on-cycle submission period, the application will be returned with the user fee.

(7) Section 7.04 is revised to provide that in general, except when a prior law verification is required, a determination letter may not be relied upon for any period preceding the beginning of the remedial amendment cycle for which the letter is issued.

(8) Sections 7.02(4) and 9.02(2)(c) are revised to clarify that Form 8905, Certification of Intent to Adopt a Pre-approved Plan, must be executed before the end of the employer’s 5-year remedial amendment cycle.

(9) Section 9.02(2)(f) is revised to clarify that a signature is optional when a written representation is made by the volume submitter practitioner.

(10) Section 9.02(2)(h) is revised to clarify which Cumulative List will be used in reviewing and approving the underlying volume submitter plan.

(11) Section 9.02(4) is revised to reference section 19.03 in Rev. Proc. 2005–16.

(12) Section 9.08 is added to provide that an application for a determination letter on a pre-approved plan that is required to file Form 5300 only because the plan requests a determination regarding affiliated service group status, leased employees or partial terminations, will be reviewed on the basis of the Cumulative List that was used to review the underlying pre-approved plan.

(13) Section 10.02(3) is revised to change “pre-approved” plan to “volume submitter” plan.

(14) Section 12.02(6) is revised to clarify that Form 8905, Certification of Intent to Adopt a Pre-approved Plan, must be executed before the end of the employer’s 5-year remedial amendment cycle.

(15) Section 12.07 is revised to clarify that generally, a terminating plan does not have to be restated.

(16) Section 13.02 is revised to include information regarding Form 5316, Application for Group or Pooled Trust Ruling .

(17) Section 14.08 is revised to change the heading from “M&P plans” to “Pre-approved plans.”

(18) The effective date in Section 23 is revised to coincide with the beginning of Cycle E (February 1, 2010).

(19) 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 C.B. 255, the 2007 Cumulative List is contained in Notice 2007–94, 2007–2 C.B. 1179, the 2008 Cumulative List is contained in Notice 2008–108, 2008–50 I.R.B. 1275, and the 2009 Cumulative List is contained in Notice

2010–1 I.R.B. 197 January 4, 2010

2009–98, 2009–52 I.R.B. 974. 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.