PART I. PROCEDURES FOR DETERMINATION LETTER REQUESTS

SECTION 3. ON WHAT ISSUES MAY TAXPAYERS REQUEST WRITTEN GUIDANCE UNDER THIS PROCEDURE? ........................205

.01 Types of requests.....................................................................................................................................................................205 .02 Areas in which determination letters will not be issued........................................................................................................205 .03 Submission period for applications .......................................................................................................................................206

SECTION 4. ON WHAT ISSUES MUST WRITTEN GUIDANCE BE REQUESTED UNDER DIFFERENT PROCEDURES? ...................206

.01 Tax Exempt and Government Entities....................................................................................................................................206 .02 Chief Counsel’s revenue procedure .......................................................................................................................................207

SECTION 5. WHAT IS THE GENERAL SCOPE OF A DETERMINATION LETTER? ...........................................................................207

.01 Scope of this section ...............................................................................................................................................................207 .02 Scope of determination letters ................................................................................................................................................207 .03 Design-based safe harbor ........................................................................................................................................................207 .04 Governmental plans under § 414(d) .......................................................................................................................................208 .05 Church plans under § 414(e) ..................................................................................................................................................208 .06 Tax treatment of certain contributions under § 414(h)..........................................................................................................208 .07 Other limits on scope of the determination letter ..................................................................................................................208 .08 Affiliated service groups, leased employees and partial terminations...................................................................................208 .09 Publication 794 .......................................................................................................................................................................208

SECTION 6. WHAT IS THE GENERAL PROCEDURE FOR REQUESTING DETERMINATION LETTERS? ...................................208

.01 Scope........................................................................................................................................................................................208 .02 Qualified trusteed plans...........................................................................................................................................................208 .03 Qualified nontrusteed annuity plans........................................................................................................................................209 .04 Complete information required ...............................................................................................................................................209 .05 Complete copy of plan and trust instrument required ...........................................................................................................209 .06 Section 9 of Rev. Proc. 2016–4 applies ................................................................................................................................209 .07 Separate application required for each single § 414(l) plan..................................................................................................209 .08 Prior letters ..............................................................................................................................................................................210 .09 User fees ..................................................................................................................................................................................210 .10 Interested party notification and comment .............................................................................................................................210 .11 Contrary authority must be distinguished...............................................................................................................................210 .12 Employer/employee relationship.............................................................................................................................................210 .13 Incomplete applications...........................................................................................................................................................210 .14 Effect of failure to disclose material fact...............................................................................................................................212 .15 Where to file requests..............................................................................................................................................................212 .16 Submission of related plans ....................................................................................................................................................212

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.17 Withdrawal of requests............................................................................................................................................................212 .18 Right to status conference.......................................................................................................................................................212 .19 How to request status conference ..........................................................................................................................................212

SECTION 7. WHEN DETERMINATION LETTERS ARE ISSUED ...............................................................................................................213

.01 Requesting Determination Letters...........................................................................................................................................213 .02 Forms .......................................................................................................................................................................................213 .03 Off-Cycle Applications............................................................................................................................................................213 .04 Application must include copy of plan and amendments......................................................................................................213 .05 Restatements required..............................................................................................................................................................214 .06 Controlled group elections pursunt to Revenue Procedure 2007–44....................................................................................214 .07 § 414(x) combined plans.........................................................................................................................................................214

SECTION 8. EMPLOYER RELIANCE ON M&P AND VOLUME SUBMITTER PLANS .........................................................................214

.01 Scope........................................................................................................................................................................................214 .02 Reliance equivalent to determination letter............................................................................................................................215

SECTION 9. DETERMINATION LETTER FILING PROCEDURES FOR VOLUME SUBMITTER PLANS ........................................215

.01 Scope........................................................................................................................................................................................215 .02 Determination letter for adoption of volume submitter plan.................................................................................................215 .03 Timing of determination letter applications for adopting employers of pre-approved plans ..............................................217

SECTION 10. MULTIPLE EMPLOYER PLANS ................................................................................................................................................217

.01 Scope........................................................................................................................................................................................217 .02 Options to file for the plan only or for both the plan and employers maintaining the plan................................................217 .03 Where to file............................................................................................................................................................................217 .04 Determination letter sent to each employer who files Form 5300........................................................................................217 .05 Addition of employers.............................................................................................................................................................217 .06 Pre-approved multiple employer plans ...................................................................................................................................218

SECTION 11. RESERVED ......................................................................................................................................................................................218

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

CONSOLIDATIONS, ETC. ............................................................................................................................................................218 .01 Scope........................................................................................................................................................................................218 .02 Forms .......................................................................................................................................................................................218 .03 Supplemental information .......................................................................................................................................................219 .04 Compliance with Title IV of ERISA......................................................................................................................................219 .05 Termination prior to time for amending for change in law ..................................................................................................219 .06 Restatement not required for terminating plan.......................................................................................................................219

SECTION 13. GROUP TRUSTS .............................................................................................................................................................................219

.01 Scope........................................................................................................................................................................................219 .02 Required information...............................................................................................................................................................220 .03 Forms .......................................................................................................................................................................................220

SECTION 14. AFFILIATED SERVICE GROUPS; LEASED EMPLOYEES .................................................................................................220

.01 Scope........................................................................................................................................................................................220 .02 Employer must request the determination under § 414(m) or § 414(n) ...............................................................................220 .03 Forms .......................................................................................................................................................................................221 .04 Employer is responsible for determining status under § 414(m) and § 414(n)....................................................................221 .05 Pre-approved plans ..................................................................................................................................................................221 .06 Required information for § 414(m) determination.................................................................................................................221 .07 Required information for § 414(n) determination..................................................................................................................222

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SECTION 15. WAIVER OF MINIMUM FUNDING ...........................................................................................................................................222

.01 Applicability of Rev. Proc. 2004–15......................................................................................................................................222

SECTION 16. SECTION 401(h) AND § 420 DETERMINATION LETTERS .................................................................................................223

.01 Scope........................................................................................................................................................................................223 .02 Required information for § 401(h) determination..................................................................................................................223 .03 Required information for § 420 determination ......................................................................................................................223