SECTION 2. CHANGES

.01 In general . This revenue procedure is a general update of Rev. Proc. 2011–8, 2011–1 I.R.B. 237. In addition to minor revisions, such as updating references, the following changes have been made:

.02 Section 4.03(3) has been added to describe the exemption from the user fee requirements for certain applications filed within a remedial amendment period with respect to the plan beginning within the plan’s first five years.

.03 Sections 6.03 and 6.05 have been reorganized to correspond with Form 8717, User Fee for Employee Plan Determina- tion, Opinion and Advisory Letter Request .

.04 Section 6.03(6) has been deleted as unnecessary because letters are not provided for additional adoption agreements after the basic plan document and associated adoption agreements have been approved.

.05 Deleted Note 1 in section 6.03 as unnecessary because the mass submitter may be counted as one of the 30 unaffiliated sponsors required for purposes of determining whether this sponsorship requirement is met without needing to submit a separate opinion letter application on behalf of that mass submitter.

.06 Modified section 6.05 to reflect changes to the determination letter program which include, eliminating the option of plan sponsors to request a determination relating to minimum participation, coverage, and nondiscrimination requirements of the Internal Revenue Code (“Code”) in conjunction with an application for a determination letter, and limiting

the ability to file a Form 5307, Application for Determination for Adopters of Master or Prototype or Volume Submitter Plans, to adopters of certain VS plans who modify the terms of an approved specimen plan.

.07 Added section 6.07(5). .08 Section 6.08 now includes cross-references to Form 8940. The section also was modified to clarify that voluntary requests from public charities for private foundation status and voluntary requests from public charities to change from one public charity status to another public charity status requires payment of the applicable user fee.

.09 Section 7.01 has been modified to update the address for hand delivered requests.

.10 Added language to section 9.01 advising applicants that electronic fund transfers will be utilized for the payment of user fees.