SECTION 22. PAPERWORK

REDUCTION ACT

If the request for application of § 7805(b) is included in the request for a TAM on the substantive issues or is made before the conference of right on the substantive issues, the § 7805(b) issues will be discussed at the taxpayer’s one conference of right.

If the request for the application of § 7805(b) is made as part of a pending TAM request after a conference has been held on the substantive issues, and the Service determines that there is justification for having delayed the request, then the taxpayer will have the right to one conference of right concerning the application of § 7805(b), with the conference limited to discussion of this issue.

.07 Where the applicant has requested EP Determinations to seek a TAM on the applicability of § 7805(b) relief to a qualification issue under § 401(a) pursuant to a determination letter request, the applicant’s administrative remedies will not be considered exhausted until EP Technical has a reasonable time to act on the request for a TAM. See section 20 of Rev. Proc. 2014–6.

.08 Where a TAM has been requested pursuant to an exempt organization’s request for § 7805(b) relief from the retroactive application of an adverse determination within the meaning of § 7428(a)(1), the exempt organization’s administrative remedies will not be considered exhausted, within the meaning of § 7428(b)(2), until EO Technical has a reasonable time to act on the request for a TAM.

Rev. Proc. 2013–5 is superseded.

This revenue procedure is effective January 2, 2014.

The collections of information contained in this revenue procedure have been reviewed and approved by the Office of Management and Budget in accordance with the Paperwork Reduction Act (44 U.S.C. § 3507) under control number 1545–1520.

An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless the collection of information displays a valid OMB control number.

The collections of information in this revenue procedure are in sections 6.03, 9, 10.01, 10.05, 11.04, 11.05, 11.06, 12.02, 12.03, 13.01, 14.03, 14.10, 16.10, 16.12, 17.05, 19.03, 19.04, and 19.05. This information is required to evaluate and process the request for a TAM. In addition, this information will be used to help the Service delete certain information from the text of the TAM before it is made available for public inspection, as required by § 6110. The collections of information are required to obtain a TAM. The likely respondents are businesses or other for-profit institutions and not-for-profit institutions.

The estimated total annual reporting and/or recordkeeping burden is 1,950 hours.

The estimated annual burden per respondent/recordkeeper varies from 4 hours to 60 hours, depending on individual circumstances, with an estimated average of 19.5 hours. The estimated number of respondents and/or recordkeepers is 100.

The estimated annual frequency of responses is one request per applicant.

Books or records relating to a collection of information must be retained as long as their contents may become material in the administration of any internal revenue law. Generally, tax returns and tax return information are confidential, as required by § 6103.

Sec. 22 January 2, 2014 194 Bulletin No. 2014–1

DRAFTING INFORMATION The principal author of this revenue procedure is Yaguo Zhang of the Employee Plans, Tax Exempt and Government Entities Division. For further information regarding how this revenue procedure applies to employee plans matters, please contact the Employee Plans Customer Assistance Service at 877-829-5500 (a toll-free number) between the hours of 8:30 am and 4:30 pm Eastern time, Monday through Friday. In the alternative, please e-mail Mr. Zhang at RetirementPlanQuestions@irs.gov . For exempt organizations matters, please email Mr. Jonathan Carter at tege.eo@irs.gov . Please put “Question about Rev. Proc. 2014–5” in the subject line.

Sec. 22 Bulletin No. 2014–1 195 January 2, 2014

INDEX

References are to sections in Rev. Proc. 2014–5 Additional Information

• procedure for submission . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .sections 16.02, 16.05, 16.10

after conference . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .section 14.10

• proposed deletions under § 6110 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .section 10.04

Chief Counsel —jurisdiction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .section 5.01

Conferences

• offered . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .sections 11.03, 14.01, 14.09

exceptions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .sections 11.05, 12.04, 16.12

• pre-submission . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .section 9

• scheduling. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .section 14

request to limit retroactivity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .sections 14.07, 14.08, 19.06 telephone conferences . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .section 14.11

Definitions

• technical advice memorandum . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .section 3

Extension of Time

• to appeal decision not to request . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .section 12.02

• to disagree with statement of facts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .sections 11.04, 11.05

• to schedule conference. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .sections 14.03, 14.05

• to submit additional information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .sections 14.10, 16.10

Farmers’ Cooperatives . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .sections 4.02, 5.01

Letter Ruling . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .section 18.06

Mandatory Technical Advice . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .sections 4.04, 7.01

Paperwork Reduction Act . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .section 22

Perjury Statement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .sections 14.10, 16.10

Power of Attorney . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .section 10.06

Public Disclosure under § 6110

• deletion statement required. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .section 10.04

exception when § 6104 applies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .section 10.03 failure to submit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .section 11.06

• notice of intention to disclose . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .section 17.04

protesting deletions not made . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .sections 16.12, 17.05

Representatives . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .sections 14.08, 16.10

Retroactive Effect

• in general . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .sections 18.02–.06

on letter ruling . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .section 18.06

• request to limit retroactivity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .section 19

employee plans determination letters . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .section 19.07 exempt organization matters . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .section 19.08 format of request . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .sections 19.03, 19.04 scheduling conference . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .sections 14.07, 14.09, 19.06

Revenue Rulings

• effect on continuing transaction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .sections 18.04, 18.05

request to limit retroactivity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .sections 19.01–.05

Section 301.9100–1 Relief . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .section 6

January 2, 2014 196 Bulletin No. 2014–1

Status of TAM

• to EP or EO Examinations Area or

EP or EO Determinations or appeals office . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .section 15.02

• to taxpayer. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .section 15.01

Where to Send

• additional information. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .section 16.10

• technical advice request from appeals office. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .section 10.05

• technical advice request from EP or EO Examinations or EP or EO Determinations . . . . . . . . . . . . . . . . . . . . . . . .section 10.05

Withdrawal of TAM . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .section 13

Bulletin No. 2014–1 197 January 2, 2014

26 CFR 601.201: Rulings and determination letters.

Rev. Proc. 2014–6

TABLE OF CONTENTS

SECTION 1. WHAT IS THE PURPOSE OF THIS REVENUE PROCEDURE? ...........................................................................................202

.01 Purpose of revenue procedure.................................................................................................................................................202 .02 Organization of revenue procedure .......................................................................................................................................202

SECTION 2. WHAT CHANGES HAVE BEEN MADE TO THIS PROCEDURE? .......................................................................................202

.01 In general .................................................................................................................................................................................202 .02 Other changes ..........................................................................................................................................................................202 .03 Other guidance.........................................................................................................................................................................203

Part I: Procedures for Determination Letter Requests ........................................................................................................................................204

SECTION 3. ON WHAT ISSUES MAY TAXPAYERS REQUEST WRITTEN GUIDANCE UNDER THIS PROCEDURE? ........................204

.01 Types of requests.....................................................................................................................................................................204 .02 Areas in which determination letters will not be issued........................................................................................................205 .03 Submission period for applications .......................................................................................................................................206

SECTION 4. ON WHAT ISSUES MUST WRITTEN GUIDANCE BE REQUESTED UNDER DIFFERENT PROCEDURES? ...................206

.01 Tax Exempt and Government Entities....................................................................................................................................206 .02 Chief Counsel’s revenue procedure .......................................................................................................................................206

SECTION 5. WHAT IS THE GENERAL SCOPE OF A DETERMINATION LETTER? ...........................................................................206

.01 Scope of this section ...............................................................................................................................................................206 .02 Scope of determination letters ................................................................................................................................................206 .03 Nondiscrimination in amount requirement .............................................................................................................................206 .04 Governmental plans under § 414(d) .......................................................................................................................................207 .05 Church plans under § 414(e) ..................................................................................................................................................207 .06 Tax treatment of certain contributions under § 414(h)..........................................................................................................207 .07 Other limits on scope of the determination letter ..................................................................................................................207 .08 Affiliated service groups, leased employees and partial terminations...................................................................................207 .09 Publication 794 .......................................................................................................................................................................207

SECTION 6. WHAT IS THE GENERAL PROCEDURE FOR REQUESTING DETERMINATION LETTERS? ...................................207

.01 Scope........................................................................................................................................................................................207 .02 Qualified trusteed plans...........................................................................................................................................................207 .03 Qualified nontrusteed annuity plans........................................................................................................................................208 .04 Complete information required ...............................................................................................................................................208 .05 Complete copy of plan and trust instrument required ...........................................................................................................208 .06 Section 9 of Rev. Proc. 2014–4 applies ................................................................................................................................208 .07 Separate application required for each single § 414(l) plan..................................................................................................208 .08 Prior letters ..............................................................................................................................................................................208 .09 User fees ..................................................................................................................................................................................208 .10 Interested party notification and comment .............................................................................................................................209 .11 Contrary authority must be distinguished...............................................................................................................................209 .12 Employer/employee relationship.............................................................................................................................................209 .13 Incomplete applications returned ............................................................................................................................................209 .14 Effect of failure to disclose material fact...............................................................................................................................209 .15 Where to file request ...............................................................................................................................................................210 .16 Submission of related plans ....................................................................................................................................................210 .17 Withdrawal of requests............................................................................................................................................................210 .18 Right to status conference.......................................................................................................................................................210 .19 How to request status conference ..........................................................................................................................................210

January 2, 2014 198 Bulletin No. 2014–1

SECTION 7. INITIAL QUALIFICATION, ETC. ................................................................................................................................................211

.01 Scope........................................................................................................................................................................................211 .02 Forms .......................................................................................................................................................................................211 .03 Timing......................................................................................................................................................................................211 .04 Application must include copy of plan and amendments......................................................................................................211 .05 Restatements required..............................................................................................................................................................212 .06 Controlled groups, etc. ............................................................................................................................................................212 .07 § 414(x) combined plans .......................................................................................................................................................212

SECTION 8. EMPLOYER RELIANCE ON M&P AND VOLUME SUBMITTER PLANS .........................................................................212

.01 Scope........................................................................................................................................................................................212 .02 Modifications to Revenue Procedure 2011–49 ......................................................................................................................212 .03 Reliance equivalent to determination letter ...........................................................................................................................213

SECTION 9. DETERMINATION LETTER FILING PROCEDURES FOR VOLUME SUBMITTER PLANS ........................................213

.01 Scope........................................................................................................................................................................................213 .02 Determination letter for adoption of volume submitter plan.................................................................................................213 .03 Timing of determination letter applications for adopting employers of pre-approved plans ..............................................214

SECTION 10. MULTIPLE EMPLOYER PLANS ................................................................................................................................................214

.01 Scope........................................................................................................................................................................................214 .02 Options to file for the plan only or for both the plan and employers maintaining the plan................................................215 .03 Where to file............................................................................................................................................................................215 .04 Determination letter sent to each employer who files Form 5300........................................................................................215 .05 Addition of employers.............................................................................................................................................................215 .06 Pre-approved multiple employer plans ..................................................................................................................................215

SECTION 11. RESERVED ......................................................................................................................................................................................215

SECTION 12. TERMINATION OR DISCONTINUANCE OF CONTRIBUTIONS; NOTICE OF MERGERS,

CONSOLIDATIONS, ETC. ............................................................................................................................................................215 .01 Scope........................................................................................................................................................................................215 .02 Forms .......................................................................................................................................................................................215 .03 Supplemental information .......................................................................................................................................................216 .04 Compliance with Title IV of ERISA......................................................................................................................................216 .05 Termination prior to time for amending for change in law ..................................................................................................216 .06 Restatement not required for terminating plan .....................................................................................................................217

SECTION 13. GROUP TRUSTS .............................................................................................................................................................................217

.01 Scope........................................................................................................................................................................................217 .02 Required information...............................................................................................................................................................217 .03 Forms ......................................................................................................................................................................................217

SECTION 14. AFFILIATED SERVICE GROUPS; LEASED EMPLOYEES .................................................................................................217

.01 Scope........................................................................................................................................................................................217 .02 Employer must request the determination under § 414(m) or § 414(n) ...............................................................................218 .03 Forms .......................................................................................................................................................................................218 .04 Employer is responsible for determining status under § 414(m) and § 414(n)....................................................................218 .05 Pre-approved plans ..................................................................................................................................................................218 .06 Required information for § 414(m) determination.................................................................................................................218 .07 Required information for § 414(n) determination ................................................................................................................219

SECTION 15. WAIVER OF MINIMUM FUNDING ...........................................................................................................................................219

.01 Scope........................................................................................................................................................................................219 .02 Applicability of Rev. Proc. 2004–15......................................................................................................................................219 .03 Waiver request submitted to EP Technical ............................................................................................................................220

Bulletin No. 2014–1 199 January 2, 2014

.04 Waiver and determination letter request submitted to EP Technical....................................................................................220 .05 Handling of the request...........................................................................................................................................................220 .06 When waiver request should be submitted ...........................................................................................................................221

SECTION 16. SECTION 401(h) AND § 420 DETERMINATION LETTERS .................................................................................................221

.01 Scope........................................................................................................................................................................................221 .02 Required information for § 401(h) determination..................................................................................................................221 .03 Required information for § 420 determination ......................................................................................................................221

Part II: Interested Party Notice and Comment ....................................................................................................................................................223

SECTION 17. WHAT RIGHTS TO NOTICE AND COMMENT DO INTERESTED PARTIES HAVE? .................................................223

.01 Rights of interested parties......................................................................................................................................................223 .02 Comments by interested parties..............................................................................................................................................223 .03 Requests for DOL to submit comments .................................................................................................................................224 .04 Right to comment if DOL declines to comment....................................................................................................................225 .05 Confidentiality of comments ...................................................................................................................................................225 .06 Availability of comments........................................................................................................................................................225 .07 When comments are deemed made .......................................................................................................................................225

SECTION 18. WHAT ARE THE GENERAL RULES FOR NOTICE TO INTERESTED PARTIES? ......................................................225

.01 Notice to interested parties......................................................................................................................................................225 .02 Time when notice must be given............................................................................................................................................225 .03 Content of notice .....................................................................................................................................................................225 .04 Procedures for making information available to interested parties .......................................................................................226 .05 Information to be available to interested parties....................................................................................................................226 .06 Special rules if there are fewer than 26 participants .............................................................................................................227 .07 Information described in § 6104(a)(1)(D) should not be included .......................................................................................227 .08 Availability of additional information to interested parties...................................................................................................227 .09 Availability of notice to interested parties .............................................................................................................................227

Part III: Processing Determination Letter Requests ............................................................................................................................................228

SECTION 19. HOW DOES THE SERVICE HANDLE DETERMINATION LETTER REQUESTS .........................................................228

.01 Oral advice...............................................................................................................................................................................228 .02 Conferences..............................................................................................................................................................................228 .03 Determination letter based solely on administrative record ..................................................................................................228 .04 Notice of final determination ..................................................................................................................................................229 .05 Issuance of the notice of final determination ........................................................................................................................229

SECTION 20. EXHAUSTION OF ADMINISTRATIVE REMEDIES ..............................................................................................................229

.01 In general .................................................................................................................................................................................229 .02 Steps for exhausting administrative remedies ........................................................................................................................229 .03 Applicant’s request for § 7805(b) relief.................................................................................................................................230 .04 Interested parties......................................................................................................................................................................230 .05 Deemed exhaustion of administrative remedies.....................................................................................................................230 .06 Service must act on appeal .....................................................................................................................................................230 .07 Service must act on § 7805(b) request...................................................................................................................................230 .08 Effect of technical advice request .........................................................................................................................................230

SECTION 21. WHAT EFFECT WILL AN EMPLOYEE PLAN DETERMINATION LETTER HAVE? .................................................230

.01 Scope of reliance on determination letter...............................................................................................................................230 .02 Sections 13 and 14 of Rev. Proc. 2014–4 applicable...........................................................................................................231 .03 Effect of subsequent publication of revenue ruling, etc. .......................................................................................................231 .04 Determination letter does not apply to taxability issues ......................................................................................................231

January 2, 2014 200 Bulletin No. 2014–1

SECTION 22. EFFECT ON OTHER REVENUE PROCEDURES ...................................................................................................................231

SECTION 23. EFFECTIVE DATE .........................................................................................................................................................................231

DRAFTING INFORMATION .................................................................................................................................................................................232

EXHIBIT ....................................................................................................................................................................................................................233

APPENDIX .................................................................................................................................................................................................................235

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