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. 2013–6, 2013–1 I.R.B 198, 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(1) Revenue Procedure 2008–50 has been superseded by Revenue Procedure 2013–12 and cites throughout have been changed accordingly;

(2) Section 2.03 has been modified to update the plan submission requirements;

(3) Section 3.02(2) has been modified by changing the word “approval” to “reliance;”

(4) Section 3.03 has been modified to reflect the current submission cycle and dates;

(5) Section 4.01(2) has been clarified to refer to plans submitted under section 401(a);

(6) Section 4.01(4) has been added to refer to prototype and volume submitter plans submitted under § 403(b);

(7) Section 6.04 has been modified for clarity;

(8) Section 6.05 has been modified for clarity;

(9) Section 6.08 has been modified by adding a separate header for plans involving mergers;

(10) Sections 6.09, 7.02(5), 9.02(2)(a), 12.02(6) and 13.03(1) have been modified by adding instructions for user fees that are paid via www.pay.gov ;

(11) Section 7.03 has been modified to clarify the submission requirements;

Sec. 2.02 January 2, 2014 202 Bulletin No. 2014–1

(12) Section 7.05 has been modified to clarify the submission requirements;

(13) Section 9.02(3) has been modified by changing the word “may” to “will”;

(14) Section 9.03 has been modified to clarify the timing of applications for adopting employers of pre-approved plans;

(15) Sections 10.02(2), 10.03, and 10.05 have been modified to remove the references to adoption agreements;

(16) Section 10.06 has been added to identify the Cumulative List to be used for certain multiple employer plans;

(17) Section 12.02(3) has been modified to clarify the procedures for completing Form 6088;

(18) Section 16.03 has been modified to remove the reference to a cover letter; and

(19) The sample notice to interested parties in the exhibit has been modified to change the address for submitting comments to EP Determinations.

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 “preapproval” 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.

(2) The 2013 Cumulative List is contained in Notice 2013–84, 2013–52 I.R.B. 822.

Sec. 2.03 Bulletin No. 2014–1 203 January 2, 2014