SECTION 2. BACKGROUND

.01 Rev. Proc. 2013–22 established a new program for the submission of § 403(b) pre-approved plans to the Service, modeled after the program for preapproved § 401(a) qualified plans, which is described in Rev. Proc. 2011–49, 2011–44 I.R.B. 608. .02 The Service has received comments from pre-approved plan sponsors requesting that the § 403(b) pre-approved plan program be modified to reflect the differing needs of plan sponsors of § 401(a) qualified plans and § 403(b) plans, and to extend the deadline to submit applications to the Service under the § 403(b) pre-approved plan program.