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. 2010–6, 2010–1 I.R.B. 193, 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 2010 Cumulative List, Notice 2010–90, 2010–52 I.R.B. 909.

(2) Section 3.01(1)(g) and 7.07 are added to provide that the Service will consider § 414(x) in issuing determination letters for individually designed plans that consist of a defined benefit plan and a qualified cash or deferred arrangement. A § 414(x) combined plan sponsor must submit 2 Form 5300s and 2 user fees.

(3) Section 3.02(1) is revised to include § 415(m) to the list of areas in which determination letters will not be issued.

(4) Section 3.03 is revised to reference the second submission period for Cycle A individually designed plans and defined contribution plans that are master and prototype (M&P) or volume submitter (VS) plans.

(5) Section 6.05 is revised to indicate that Courier 10 point font should be used when preparing an application, in order for the documents to be properly scanned.

January 3, 2011 198 2011–1 I.R.B.

(6) Section 6.18 is revised to clarify that the Service will determine whether applications for plans submitted together will be worked simultaneously.

(7) Section 7.03 is revised to reference the second submission period for Cycle A individually designed plans and defined contribution plans that are master and prototype (M&P) or volume submitter (VS) plans and to clarify that, generally, an application and user fee will be returned if an off-cycle application is not reviewed before the beginning of the on-cycle period.

(8) Section 7.04 is revised to eliminate the requirement that the applicant submit any amendments that are adopted and/or proposed after the date of the determination letter application and before the Service issues the determination letter.

(9) Section 7.06 is revised to clarify the application procedure and to provide that when a controlled group election has been made for multiple plans to be on the same cycle, the Service will determine whether these applications will be worked simultaneously.

(10) Section 9.02(2) is revised to provide that a request for a determination letter must include the Form 8717, User Fee for Employee Plan Determination, Opinion, and Advisory Let- ter Request .

(11) Section 9.02(2)(f)(iii) regarding GUST is deleted.

(12) Section 9.02(5) regarding practitioners filing determination letter requests on behalf of employers adopting substantially similar plans who need a determination letter to have reliance or who otherwise desire a determination letter is deleted.

(13) Section 9.04 is revised to provide that a request for a determination letter must include Form 8717, User Fee for Employee Plan Determination, Opinion, and Advisory Letter Request ; Form 5307, Application for Determination for Adopters of Master or Prototype or Volume Sub- mitter Plans ; and Form 8905, Certification of Intent to Adopt a Pre-approved Plan, in addition to the other listed requirements.

(14) Section 9.07 is revised to reflect the 2-year window for adopting employers of defined benefit pre-approved plans.

(15) Section 11 is revised to provide that the Service will not issue determination letters with respect to amendments only.

(16) Section 12.04(3) is revised to reference the preceding 5 or 6-year remedial amendment cycle rather than the preceding “three plan years.”

(17) Section 12.07 is revised to provide that the Service has the discretion to request copies of interim amendments while reviewing an application for a determination letter in connection with plan termination.

(18) Section 13 regarding group trusts is revised to include Rev. Rul. 2011–1.

(19) The effective date in Section 23 is revised to coincide with the beginning of Cycle A (February 1, 2011).

(20) 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

2011–1 I.R.B. 199 January 3, 2011

whose remedial amendment cycle begins in the month of February following the publication of the Cumulative List. The 2010 Cumulative List is contained in Notice 2010–90, 2010–52 I.R.B. 909. Revenue Procedure 2008–56, 2008–2 C.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. Announcement 2010–20, 2010–15 I.R.B. 551 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 benefit plans.