SECTION 10. DRAFTING

INFORMATION

The principal author of this revenue procedure is Thomas C. Morgan, Office of

Appendix A

the Associate Chief Counsel (Tax Exempt and Government Entities). For further information regarding this revenue procedure, contact Mr. Morgan at (202) 3176700 or Carolyn E. Zimmerman of the Employee Plans, Tax Exempt and Government Entities Division at (412) 4049755 (not toll-free numbers).

CHANGE IN FUNDING METHOD REQUEST CHECKLIST

Instructions

The IRS will be able to respond more quickly to your change in funding method request if it is carefully prepared and complete. To ensure your request is complete, use this checklist. Answer each question in the checklist by inserting Y for yes, N for no, or N/A for not applicable, as appropriate, in the blank next to the item. Sign and date the checklist (as taxpayer or authorized representative) and place it on top of your request.

You must submit a completed copy of this checklist with your request. If a completed checklist is not submitted with your request, substantive consideration of your submission will be deferred until a completed checklist is received. However, this checklist need not be submitted if the request involves a class ruling described in section 5 of this revenue procedure, and certain items on the checklist are not applicable to a request for approval of a revocation of an interest rate election under section 6 of this revenue procedure, as specified therein.

____ 1. If you want to designate an authorized representative or a third party contact, have you included a properly executed Form 2848 (Power of Attorney and Declaration of Representative) or Third Party Contact Authorization Form?

____ 2. Have you satisfied all the requirements of Rev. Proc. 2017–4 or its successor? (See sections 2.05, 4.01 and 6.01 of this revenue procedure)

____ 3 Have you included the employer identification number, the plan name and number, and the name, address, and phone number of the plan administrator or plan sponsor? (See section 4.03(1) of this revenue procedure)

____ 4. Have you included a statement of the plan year first affected by the proposed change? (See section 4.03(2) of this revenue procedure)

____ 5. Have you included a copy of the actuarial valuation report for the plan year preceding the year of change, and, if available, a draft of the actuarial valuation report for the year of change? (See section 4.03(3) of this revenue procedure)

____ 6. Have you included a copy of the last Schedule SB or Schedule MB, as applicable, of Form 5500, including attachments thereto for all plans for which information is requested? (See section 4.03(4) of this revenue procedure)

____ 7. Have you included a complete description of the current and proposed funding methods, including asset valuation methods? (See section 4.03(5) of this revenue procedure)

____ 8. Have you included a brief statement of the reason for the proposed change and a statement why automatic approval under Rev. Proc. 2000–40 or Rev. Proc. 2017–56, as applicable, cannot be used to make the change? (See section 4.03(6) of this revenue procedure)

____ 9. Have you included a statement of whether a change in funding method was made or requested for any of the 5 plan years preceding the year of change? (See section 4.03(7) of this revenue procedure)

____ 10. Have you included a statement of whether a waiver of the minimum funding standard was requested for any of the 5 plan years preceding the year of change? (See section 4.03(8) of this revenue procedure)

____ 11. Have you included a statement of whether an extension of any amortization period is currently in effect or whether an amortization extension was requested for any of the 5 plan years preceding the year of change? (See section 4.03(9) of this revenue procedure)

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____ 12. Have you included a statement of other changes being made for the year of change, such as a change in plan year or change in actuarial assumptions? (See section 4.03(10) of this revenue procedure)

____ 13. Have you included a worksheet prepared by the enrolled actuary for the plan containing the required information both with and without regard to changes and separately identifying the effect of the change in funding method if there are other changes that have an impact on the funding requirement being made for the plan year? (For a single-employer plan subject to § 430, see section 4.03(12) of this revenue procedure. For a single-employer plan not subject to § 430, see section 4.03(13) of this revenue procedure. For a multiemployer plan, see section 4.03(14) of this revenue procedure.)

____ 14. If this is a multiemployer plan, have you included the projections and certification for multiemployer plans in endangered status or critical status (including critical and declining status) under § 432 for the year of change? (See section 4.03(14)(E) of this revenue procedure)

____ 15. If this is a multiemployer plan, have you included the information for multiemployer plans with applications pending or approved for benefit suspensions? (See section 4.03(14)(F) of this revenue procedure)

____ 16. In the case of a change in funding method involving a merger, have you included information for each of the merged plans and for the ongoing plans? (See section 4.04 of this revenue procedure)

____ 17. In the case of a change in funding method involving a spin-off, have you included information for the original plan and each of the spun-off plans? (See section 4.05 of this revenue procedure)

Signature Date

Title or Authority

Typed or printed name of person signing checklist

Bulletin No. 2017–44 481 October 30, 2017