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. 2012-6, 2012-1 I.R.B 197, 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 5.09 is modified to include an electronic reference to Publication 794;

(2) Sections 7.02(7), 12.02(7) and 13.03(2) are revised to include Form 8821;

(3) Section 7.04 clarifies documents to submit with a determination letter application;

(4) Section 7.05 is revised to eliminate the definition of “working copy”;

(5) Section 12.02(3) is revised to state that sample calculations are to be submitted along with Form 6088.

(6) Exhibit: Sample Notice to Interested Parties is revised to change the address.

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 2012 Cumulative List is contained in Notice 2012–76, 2012–52 I.R.B. 775.

2013–1 I.R.B. 201 January 2, 2013