SECTION 2. CHANGES

.01 In general . This revenue procedure is a general update of Rev. Proc. 2012–8, 2012–1 I.R.B. 235. In addition to minor revisions, such as updating references, the following changes have been made:

.02 Sections 6.03 and 6.04 are modified to allow the issuance of updated letters to pre-approved plans that have name or address changes.

.03 Section 6.04 is modified to allow VS plan practitioners to submit up to 10 trust documents with the basic plan document. There will be an additional fee of $1,000 for each trust submitted in excess of 10.

.04 Section 6.05(2) under Rev. Proc. 2012–8 is deleted because it reflected changes to the determination letter program that no longer apply.

.05 Section 6.07(5) under Rev. Proc. 2012-8 is deleted. .06 Section 6.08 is modified to clarify that subordinate organizations included in a group exemption letter and certain organizations with an advance ruling that expired prior to June 9, 2008 are required to pay a user fee for public charity classification determinations. The section also is modified to add a miscellaneous user fee.

.07 Section 9.02 includes cross-references to new Form 8717–A, User Fee for Employee Plan Opinion and Advisory Let- ter Request .