PART I. PROCEDURES FOR DETERMINATION LETTER REQUESTS

SECTION 3. ON WHAT ISSUES MAY TAXPAYERS REQUEST WRITTEN GUIDANCE UNDER THIS PROCEDURE? ........................198

.01 Types of requests.....................................................................................................................................................................198 .02 Areas in which determination letters will not be issued........................................................................................................199 .03 Submission period for applications .......................................................................................................................................200

SECTION 4. ON WHAT ISSUES MUST WRITTEN GUIDANCE BE REQUESTED UNDER DIFFERENT PROCEDURES? ...................200

.01 Tax Exempt and Government Entities....................................................................................................................................200 .02 Chief Counsel’s revenue procedure .......................................................................................................................................201

SECTION 5. WHAT IS THE GENERAL SCOPE OF A DETERMINATION LETTER? ...........................................................................201

.01 Scope of this section ...............................................................................................................................................................201 .02 Scope of determination letters ................................................................................................................................................201 .03 Nondiscrimination in amount requirement .............................................................................................................................201 .04 Governmental plans under § 414(d) .......................................................................................................................................201 .05 Church plans under § 414(e) ..................................................................................................................................................202 .06 Tax treatment of certain contributions under § 414(h)..........................................................................................................202 .07 Other limits on scope of the determination letter ..................................................................................................................202 .08 Affiliated service groups, leased employees and partial terminations...................................................................................202 .09 Publication 794 .......................................................................................................................................................................202

SECTION 6. WHAT IS THE GENERAL PROCEDURE FOR REQUESTING DETERMINATION LETTERS? ...................................202

.01 Scope........................................................................................................................................................................................202 .02 Qualified trusteed plans...........................................................................................................................................................202 .03 Qualified nontrusteed annuity plans........................................................................................................................................202 .04 Complete information required ...............................................................................................................................................202 .05 Complete copy of plan and trust instrument required ...........................................................................................................203 .06 Section 9 of Rev. Proc. 2015–4 applies.................................................................................................................................203 .07 Separate application required for each single § 414(l) plan..................................................................................................203 .08 Prior letters ..............................................................................................................................................................................203 .09 User fees ..................................................................................................................................................................................203 .10 Interested party notification and comment .............................................................................................................................204 .11 Contrary authority must be distinguished...............................................................................................................................204 .12 Employer/employee relationship.............................................................................................................................................204 .13 Incomplete Applications..........................................................................................................................................................204 .14 Effect of failure to disclose material fact...............................................................................................................................205 .15 Where to file requests..............................................................................................................................................................205 .16 Submission of related plans ....................................................................................................................................................205 .17 Withdrawal of requests............................................................................................................................................................206

January 2, 2015 194 Bulletin No. 2015–1

.18 Right to status conference.......................................................................................................................................................206 .19 How to request status conference ..........................................................................................................................................206

SECTION 7. WHEN DETERMINATION LETTERS ARE ISSUED ...............................................................................................................206

.01 Requesting Determination Letters...........................................................................................................................................206 .02 Forms .......................................................................................................................................................................................206 .03 Timing......................................................................................................................................................................................207 .04 Application must include copy of plan and amendments......................................................................................................207 .05 Restatements required..............................................................................................................................................................207 .06 Controlled group elections pursunt to Revenue Procedure 2007–44....................................................................................207 .07 § 414(x) combined plans .......................................................................................................................................................207

SECTION 8. EMPLOYER RELIANCE ON M&P AND VOLUME SUBMITTER PLANS .........................................................................207

.01 Scope........................................................................................................................................................................................207 .02 Modifications to Revenue Procedure 2011–49 ......................................................................................................................208 .03 Reliance equivalent to determination letter ...........................................................................................................................208

SECTION 9. DETERMINATION LETTER FILING PROCEDURES FOR VOLUME SUBMITTER PLANS ........................................209

.01 Scope........................................................................................................................................................................................209 .02 Determination letter for adoption of volume submitter plan.................................................................................................209 .03 Timing of determination letter applications for adopting employers of pre-approved plans ..............................................210

SECTION 10. MULTIPLE EMPLOYER PLANS ................................................................................................................................................210

.01 Scope........................................................................................................................................................................................210 .02 Options to file for the plan only or for both the plan and employers maintaining the plan................................................210 .03 Where to file............................................................................................................................................................................210 .04 Determination letter sent to each employer who files Form 5300........................................................................................210 .05 Addition of employers.............................................................................................................................................................210 .06 Pre-approved multiple employer plans ..................................................................................................................................211

SECTION 11. RESERVED ......................................................................................................................................................................................211

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

CONSOLIDATIONS, ETC. ............................................................................................................................................................211 .01 Scope........................................................................................................................................................................................211 .02 Forms .......................................................................................................................................................................................211 .03 Supplemental information .......................................................................................................................................................212 .04 Compliance with Title IV of ERISA......................................................................................................................................212 .05 Termination prior to time for amending for change in law ..................................................................................................212 .06 Restatement not required for terminating plan .....................................................................................................................212

SECTION 13. GROUP TRUSTS .............................................................................................................................................................................212

.01 Scope........................................................................................................................................................................................212 .02 Required information...............................................................................................................................................................212 .03 Forms ......................................................................................................................................................................................213

SECTION 14. AFFILIATED SERVICE GROUPS; LEASED EMPLOYEES .................................................................................................213

.01 Scope........................................................................................................................................................................................213 .02 Employer must request the determination under § 414(m) or § 414(n) ...............................................................................213 .03 Forms .......................................................................................................................................................................................213 .04 Employer is responsible for determining status under § 414(m) and § 414(n)....................................................................213 .05 Pre-approved plans ..................................................................................................................................................................213 .06 Required information for § 414(m) determination.................................................................................................................213 .07 Required information for § 414(n) determination ................................................................................................................214

SECTION 15. WAIVER OF MINIMUM FUNDING ...........................................................................................................................................215

.01 Applicability of Rev. Proc. 2004–15......................................................................................................................................215

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SECTION 16. SECTION 401(h) AND § 420 DETERMINATION LETTERS .................................................................................................215

.01 Scope........................................................................................................................................................................................215 .02 Required information for § 401(h) determination..................................................................................................................215 .03 Required information for § 420 determination ......................................................................................................................215