SECTION 2. BACKGROUND

.01 Rev. Proc. 2013–22 established a new program for the submission of § 403(b) pre-approved plans to the Internal Revenue Service (Service), modeled after the program for pre-approved § 401(a) qualified plans, which is described in Rev. Proc. 2011–49, 2011–44 I.R.B. 608. .02 Rev. Proc. 2014–28 modified, among other changes, section 11.03 of Rev. Proc. 2013–22 to allow a person to sponsor a plan as a minor modifier of a § 403(b) volume submitter specimen plan of a mass submitter under the same conditions listed in section 11.03 for a person sponsoring a plan as a minor modifier of a § 403(b) prototype plan of a mass submitter.

.03 The modifications to Rev. Proc. 2013–22 contained in Rev. Proc. 2014–28 did not specify a user fee for a minor modifier of a § 403(b) volume submitter specimen plan of a mass submitter.

.04 Rev. Proc. 2015–8, which, in part, provides a fee schedule for certain filings and submissions to the Service, did not include a user fee for a minor modifier of a § 403(b) volume submitter specimen plan of a mass submitter.