SECTION 2. CHANGES

.01 In general . This revenue procedure is a general update of Rev. Proc. 2015–8, 2015–1 I.R.B. 235. In addition to minor revisions, such as updating references, the following changes have been made:

.02 Changes applicable to Employee Plans

(1) Section 4.04 is modified to reflect that fees for VCP submissions are included in section 6.08 of this revenue procedure.

(2) Section 5 has been modified to include the following definitions, which relate to VCP submissions - 403(b) Plan, Group Submission, Nonamender Failure, Orphan Plan, Plan Loan Failure, Qualified Plan and VCP Submission. In addition, Rev. Proc. 2015–9 has been deleted to reflect that the information previously contained in that revenue procedure is now in Rev. Proc. 2015–5.

(3) Deleted categories (4) through (9) under section 6.01 and renumbered the remaining category. Rulings requested under these categories will continue to be processed under the “All other letter rulings” category.

(4) Deleted categories (1) through (5) under section 6.02. Opinion letters under these categories will continue to be processed under the general section 6.02.

(5) Added a fee of $1,000 to the general section 6.02.

(6) Updated user fee categories and amounts for various employee plan user fees. The following fee changes have been made:

(a) Changed $2,000 to $11,000 in section 6.03(1)(b)

(b) Changed $400 to $300 in section 6.03(2) (c) Changed $1,000 to $700 in section 6.03(3) (d) Changed $14,000 to $16,000 in section 6.03(4)(a)

(e) Changed $1,000 to $600 in section 6.03(8) (f) Modified Sections 6.04(1)(a) and (b) and 6.04(2)(a) and (b) into new categories 6.04(1), Volume Submitter specimen plan (mass and non mass submitter) including one adoption agreement and 6.04(2), each additional adoption agreement, and the fee for 6.04(1) and 6.04(2) is $28,000

(g) Changed $400 to $300 in section 6.04(3) (h) Changed $1,000 to $600 in section 6.04(6) (i) Deleted “if the plan is intended to satisfy a design-based safe harbor” from 6.05(1) and changed the fee from $500 to $800 in section 6.05(1)(b)

(j) Changed $2,000 to $2,300 in section 6.05(1)(c)

(k) Deleted subcategories (i) through (iv) of section 6.05(1)(d), added “regardless of number of forms submitted” and the fee is $4,000

(l) Deleted subcategories (i) through (iv) of section 6.05(1)(e), added “regardless of number of participants” and the fee is $4,000

(m) Changed $12,000 to $16,000 in section 6.06(1)(a)

(n) Changed $1,000 to $11,000 in section 6.06(1)(b)

(o) Changed $1,000 to $700 in section 6.06(3) (p) Changed $12,000 to $16,000 in section 6.06(4)(a)

(q) Changed $9,500 to $11,000 in section 6.06(4)(b)

(r) Modified sections 6.07(1)(a) and (b) and 6.07(2)(a) and (b) into new categories 6.07(1), 403(b) volume submitter specimen plan (mass and non mass submitter) including one adoption agreement and 6.07(2), each additional adoption agreement, and the fee for 6.07(1) and 6.07(2) is $28,000

(s) Changed $1,000 to $700 in section 6.07(4) (7) Added new section 6.08 “User Fees for Voluntary Correction Program (VCP) submissions under the Employee Plans Compliance Resolution System.”

(8) Added references to § 403(b) preapproved plans under Rev. Proc. 2013–22 to section 7.02(3).

(9) Added new section 7.03 “Matters handled by EP Voluntary Compliance” to provide information concerning the filing of VCP submissions.

(10) Modified 9.02(1) to reflect that Forms 8717, User Fee for Employee Plan Determination Letter Request and 8717–A, User Fee for Employee Plan Opinion or Advisory Letter Request, are currently being revised and that taxpayers should use existing forms but refer to the applicable user fees in section 6.

(11) Added section 9.02(2) to reflect the forms required to be included with a VCP submission and that Form 8951, Compli- ance Fee for Application for Voluntary Cor- rection Program, is being revised

(12) Deleted (a) in section 9.03(3). (13) Added section 9.03(5) to reflect that a VCP submission may be returned if it is not accompanied by the appropriate fee.

(14) Added section 10.03 to provide information concerning refunds for VCP submissions.

(15) Added a new paragraph to the end of section 11 concerning the reconsideration of fees related to VCP submissions.

(16) Appendix B is revised to include Rev. Proc. 2013–12 as modified, which contains the most recent restatement of the Employee Plans Compliance Resolution System.

.03 Changes applicable to Exempt Organizations

(1) Modified section 6.10 to delete accounting method changes.

(2) Renumbered sections 6.08 and 6.09 under Exempt Organization User Fees as sections 6.09 and 6.10.

(3) Modified section 6.09(5) by replacing “Publication 78” with “Exempt Orga

Sec. 2.03 January 4, 2016 244 Bulletin No. 2016–1

nizations Select Check database for organizations eligible to receive tax-deductible charitable contributions (Pub. 78 data)”

(4) Modified Appendix D to reflect that the information previously found in Rev. Proc. 2015–9 will now be in Rev. Proc. 2016–5. .04 Changes applicable to Employee Plans and Exempt Organizations

(1) Deleted subsection (2) from section 8.03 and 8.04 as no longer applicable and renumbered the remaining subsection.

(2) Modified the language in section 9, including deleting references to money order.

(3) Modified sections 10.01 and 10.02 to reflect that these sections apply to ruling or determination letter requests.

(4) Modified section 10.02(1)(b) to add “upon request” and “if accepted” to the example. Deleted the word “substantially” and “letter ruling” from the last sentence.

(5) Added new section 10.02(2)(d) and redesignated the remaining sections.

(6) Modified section 13 to provide that the effective date of this revenue procedure is February 1, 2016 for Employee Plans user fees and January 4, 2016 for Exempt Organizations user fees.