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. 2011–6, 2011–1 I.R.B 195, which contains the Service’s general procedures for employee plans determination letter requests.

Other changes .02 This revenue procedure incorporates the changes to the determination letter program described in Announcement 2011–82, 2011–52 I.R.B. 1052. The determination letter program is modified to (1) eliminate the option of plan sponsors to request a determination relating to minimum participation, coverage, and nondiscrimination requirements of the Internal Revenue Code in conjunction with an application for a determination letter, and (2) limit 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. These changes are reflected throughout this revenue procedure. In addition to minor revisions, such as updating references, the following changes have been made:

(1) Section 5.04 provides that a plan will not be reviewed for and a determination letter does not constitute a ruling or determination as to whether the plan is a governmental plan under § 414(d).

(2) Section 5.05 provides that a plan will not be reviewed for and a determination letter does not constitute a ruling or determination as to whether the plan is a church plan under § 414(e).

(3) Section 5.06 provides that a plan will not be reviewed for and a determination letter may not be relied on with respect to whether contributions to the plan satisfy § 414(h).

(4) Section 6.04 clarifies that an applicant must include EPCRS documentation, if any, with a determination letter application.

(5) Section 6.08 relating to prior letters, is modified to require that when the submitted plan is the result of a merger between two or more plans, certain requirements are applied to each underlying plan.

Sec. 1 January 3, 2012 200 2012–1 I.R.B.

(6) Section 7.01 is revised to clarify the circumstances under which a determination letter can be requested.

(7) Section 7.04 is revised to clarify that an application should include all interim and other plan amendments adopted since the submission of the most recent determination letter application.

(8) Section 8.02 modifes Rev. Proc. 2011–49.

(9) Section 13.03, is revised to include Form 5316, Application for Group or Pooled Trust Ruling .

(10) Section 14 is revised to reflect that while affiliated service group and leased employee status maybe reviewed by the Service in a determination letter application, the Service no longer rules on the effect of affiliated service group or leased employee status on the plan’s qualified status.

Other guidance .03 Other guidance affecting this revenue procedure:

(1) Rev. Proc. 2011–49, 2011–44 I.R.B. 608 describes the procedures for the “pre-approval” of plans under the master and prototype (M&P) program and the VS program. Rev. Proc. 2007–44 describes a 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.

(2) The 2011 Cumulative List is contained in Notice 2011–97, 2011–52 I.R.B. 923.

(3) 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.