SECTION 8. EMPLOYER

RELIANCE ON M&P AND VOLUME SUBMITTER PLANS

Scope .01 Rev. Proc. 2011–49 describes the procedures for requesting opinion letters and advisory letters on M&P and VS plans and the extent to which adopting employers of such plans may rely on favorable opinion or advisory letters without having to request individual determination letters.

Modifications to Revenue Procedure 2011–49

.02 Rev. Proc. 2011–49 is hereby modified as follows with respect to determination letter applications filed on or after May 1, 2012:

Sec. 8.02 2013–1 I.R.B. 209 January 2, 2013

Reliance equivalent to determination letter