SECTION 13. SCOPE OF AN

OPINION OR ADVISORY LETTER

.01 An opinion or advisory letter for a § 403(b) pre-approved plan constitutes a determination that the form of the plan documents, as adopted by a particular adopting eligible employer, satisfies the requirements of § 403(b) only under the

April 29, 2013 997 2013–18 I.R.B.

gated with the adopting eligible employer under § 414(b) and (c) (each as modified by § 415(h)), (m), and (o), including § 1.414(c)–5. (Also see §§ 1.415(c)–1(d) and 1.415(f)–1(f) for special rules applicable to § 403(b) plans.)

.03 No reliance on inherently factual issues. An advisory letter for a § 403(b) volume submitter plan also may not be relied upon with respect to issues of an inherently factual nature.