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

Sec. 3.01 January 2, 2015 198 Bulletin No. 2015–1

TYPE OF REQUEST FORMS REV. PROC.

SECTION

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

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:

(1) Issues involving §§ 72, 79, 105, 125, 127, 129, 402, 403 (other than 403(a)), 404, 409(l), 409(n), 412, 414(h)(2), 415(m), 457, 511 through 515, and 4975 (other than 4975(e)(7)).

(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; Rev. Rul. 2011–1, 2011–2 I.R.B. 251; Notice 2012–6, 2012–3 I.R.B. 293, and Rev. Rul. 2014–24, 2014–37 I.R.B. 529.

Sec. 3.01 Bulletin No. 2015–1 199 January 2, 2015

Submission period for applications