SECTION 4. MODIFICATION OF

REV. PROC. 2015–8

The following changes are made to Rev. Proc. 2015–8

.01 Section 6.07 is modified to include a user fee for an advisory letter for a § 403(b) volume submitter specimen plan that is a minor modifier of a § 403(b) volume submitter specimen plan of a mass submitter. Section 6.07 is revised to add a new section (4) and the remaining sections are renumbered. As revised, section 6.07 reads as follows:

.02 Section 7.01(3) is deleted. .03 Section 7.02 is restated to include the submission of applications for opinion and advisory letters for § 403(b) pre-approved plans and to provide the correct addresses for all pre-approved plan submissions. As revised, section 7.02 reads as follows:

.02 Matters handled by EP or EO De- terminations Office .

(1) The following types of requests and applications are handled by the EP or EO

.07 Advisory Letters on § 403(b) volume submitter plans.

(1) Section 403(b) volume submitter specimen plan (non-mass submitter)

(a) with no or one adoption agreement

(b) per additional adoption agreement

(2) Section 403(b) volume submitter mass submitter specimen plan

(a) with no or one adoption agreement

(b) per additional adoption agreement

(3) Section 403(b) volume submitter specimen plan of a word-for-word Identical adopter of a mass submitter specimen plan

(4) Section 403(b) volume submitter specimen plan of a minor modifier of a § 403(b) volume submitter mass submitter specimen plan (or per adoption agreement, if applicable)

(5) Assumption of sponsorship of an approved § 403(b) volume submitter plan, without any amendment to the plan document, by a new entity, as evidenced by a change of employer identification number, per specimen plan

(6) Change in name and/or address of practitioner of an approved § 403(b) volume submitter specimen plan, per specimen plan

$12,000

$ 9,500

$12,000

$ 1,000

$ 300

$ 1,000

$ 300

None

Determinations Office and should be sent to the Internal Revenue Service Center in Covington, Kentucky, at the address shown below: (a) requests for determination letters on the qualified status of employee plans under § 401, 403(a), or 409, and the exempt status of any related trust under § 501; (b) applications for recognition of tax exemption on Form 1023, Form 1024 and Form 1028; (c) requests for determination letters submitted with Form 8940; (d) requests for changes in accounting period; and (e) and other applications for recognition of qualification or exemption (other than on Form 1023–EZ). The address is:

Internal Revenue Service Attention: EP/EO Determination Letters Stop 31 P.O. Box 12192 Covington, KY 41012-0192

(2) Applications for recognition of exemption on Form 1023–EZ are handled by the EO Determinations Office, but must be submitted electronically online at www.pay.gov . Paper submissions of Form 1023–EZ will not accepted. (3) The following types of requests and applications are handled by the EP Determinations Office and should be sent to the Internal Revenue Service at the address shown below: (a) requests for master and prototype opinion letters and for volume submitter advisory letters on the form of pre-approved employee plans under § 401 or 403(a); (b) the exempt status of any related trust under § 501; and (c) requests for prototype opinion letters and for volume submitter advisory letters for § 403(b) pre-approved plans under Rev. Proc. 2013–22. The address is:

Internal Revenue Service Attn: Pre-Approved Plans Coordinator P.O. Box 2508 Rm. 5106: Group 7521 Cincinnati, OH 45201

(4) Determinations and requests not subject to a user fee are handled by the EO Determinations Office and should be sent to the Internal Revenue Service at the address shown below:

Internal Revenue Service P.O. Box 2508 Rm. 4024 Cincinnati, OH 45201

Bulletin No. 2015–11 755 March 16, 2015

(5) Applications shipped by Express Mail or a delivery service for all of the above except for pre-approved em- ployee plans should be sent to:

Internal Revenue Service Attention: EP/EO Determination Letters Stop 31 201 West Rivercenter Boulevard Covington, KY 41011

Applications shipped by Express Mail or a delivery service for pre-approved employee plans should be sent to:

Internal Revenue Service Attn: Pre-Approved Plans Coordinator 550 Main Street Room 5106: Group 7521 Cincinnati, OH 45202