SECTION 3. ON WHAT

ISSUES MAY TAXPAYERS REQUEST WRITTEN GUIDANCE UNDER THIS PROCEDURE?

Types of requests .01 Determination letters may be requested on completed and proposed transactions as set forth in the table below:

REV. PROC.

TYPE OF REQUEST FORMS

1. Initial Qualification, etc.

SECTION

a. Individually-designed plans (including collectively bargained plans) and partial terminations 5300 7

b. ESOPs 5300, 5309 7

c. Adoptions of volume submitter plans (where the employer has made limited modifications to the language of the approved specimen plan) 5307 9

d. Multiple employer plans 5300 10

e. Group trusts 5316 13

f. § 414(x) combined plans 5300 7

2. Termination

a. In general 5310, 6088 12

b. Multiemployer plan covered by PBGC insurance 5300, 6088 12

Note: Form 5310-A, Notice of Plan Merger, Consolidation, Spinoff or Transfer of Plan Assets or Liabilities – Notice of Qualified Separate Lines of Business generally must be filed not less than 30 days before the merger, consolidation or transfer of assets and liabilities. The filing of Form 5310–A will not result in the issuance of a determination letter.

3. Special Procedures

a. Affiliated service group status (§ 414(m)), leased employees (§ 414(n)), partial termination 5300 14

b. Minimum funding waiver 5300 15

c. Section 401(h) determination letters 5300 16

d. Section 420 determination letters including other matters under § 401(a)

e. Section 420 determination letters excluding other matters under § 401(a)

5300, Cover letter, Checklist 16

Cover letter,

Checklist 16

Sec. 3.01 January 2, 2014 204 Bulletin No. 2014–1

Areas in which determination letters will not be issued

.02 Determination letters issued in accordance with this revenue procedure do not include determinations on the following issues within the jurisdiction of the Commissioner, TE/GE:

(1) Issues involving §§ 72, 79, 105, 125, 127, 129, 402, 403 (other than 403(a)), 404, 409(l), 409(m), 412, 414(h)(2), 415(m), 457, 511 through 515, and 4975 (other than 4975(e)(7)), unless these determination letters are authorized under section 7 of Rev. Proc. 2014–4, page 125, this Bulletin.

(2) Plans or plan amendments for which automatic reliance is granted pursuant to section 19 of Rev. Proc. 2011–49.

(3) Plan amendments described below (these amendments will, to the extent provided, be deemed not to alter the qualified status of a plan under § 401(a)).

(a) An amendment solely to permit a trust forming part of a plan to participate in a pooled fund arrangement described in Rev. Rul. 81–100, 1981–1 C.B. 326, as clarified and modified by Rev. Rul. 2004–67, 2004–2 C.B. 28; and Rev. Rul. 2011–1, 2011–2 I.R.B. 251;

(b) An amendment that merely adjusts the maximum limitations under § 415 to reflect annual cost-of-living increases under § 415(d), other than an amendment that adds an automatic cost-of-living adjustment provision to the plan; and

(c) An amendment solely to include language pursuant to § 403(c)(2) of Title I of the Employee Retirement Income Security Act of 1974 (ERISA) concerning the reversion of employer contributions made as a result of mistake of fact.

(4) This section applies to determination letter requests with respect to plans that combine an ESOP (as defined in § 4975(e)(7) of the Code) with retiree medical benefit features described in § 401(h) (HSOPs).

(a) In general, determination letters will not be issued with respect to plans that combine an ESOP with an HSOP with respect to:

(i) whether the requirements of § 4975(e)(7) are satisfied;

(ii) whether the requirements of § 401(h) are satisfied; or

(iii) whether the combination of an ESOP with an HSOP in a plan adversely affects its qualification under § 401(a).

(b) A plan is considered to combine an ESOP with an HSOP if it contains ESOP provisions and § 401(h) provisions.

(c) However, an arrangement will not be considered covered by section 3.02(4) of this revenue procedure if, under the provisions of the plan, the following conditions are satisfied:

(i) No individual accounts are maintained in the § 401(h) account (except as required by § 401(h)(6));

(ii) No employer securities are held in the § 401(h) account;

(iii) The § 401(h) account does not contain the proceeds (directly or otherwise) of an exempt loan as defined in § 54.4975–7(b)(1)(iii) of the Pension Excise Tax Regulations; and

(iv) The amount of actual contributions to provide § 401(h) benefits (when added to actual contributions for life insurance protection under the plan) does not exceed

Sec. 3.02 Bulletin No. 2014–1 205 January 2, 2014

Submission period for applications

25 percent of the sum of: (1) the amount of cash contributions actually allocated to participants’ accounts in the plan and (2) the amount of cash contributions used to repay principal with respect to the exempt loan, both determined on an aggregate basis since the inception of the § 401(h) arrangement.

.03 The Service will accept applications for determination letters for the second Cycle D submission period from February 1, 2014 to January 31, 2015. The Service’s review will take into account the qualification requirements, and other items identified on the 2013 Cumulative List in Notice 2013–84.