EMPLOYEE PLANS

Announcement 2015–1, page 758. This announcement describes changes to the processing of employee plans determination letters that will take effect in 2015. These changes are being adopted as a result of a process improvement strategy designed to promote case processing efficiency. The changes to the determination letter procedures described in this announcement will be reflected in Rev. Proc. 2015–6, which will be published in IRB 2015–1 and be effective on February 1, 2015.

Rev. Proc. 2015–22, page 754. This revenue procedure contains a modification to Revenue Procedure 2013–22, 2013–18 I.R.B. 985, as modified by Revenue Procedure 2014–28, 2014–16 I.R.B. 944, and modifications to Revenue Procedure 2015–8, 2015–1 I.R.B. 235. In particular, this revenue procedure changes the addresses to which applications for opinion and advisory letters for § 403(b) pre-approved plans should be submitted and inserts a user fee that was omitted from Rev. Proc. 2015–8.

Finding Lists begin on page ii.