SECTION 13. WHAT

ARE THE DETERMINATION LETTER FILING PROCEDURES FOR VOLUME SUBMITTER PLANS?

Scope .01 This section contains procedures for requesting determination letters for adopting employers of VS plans, that received an advisory letter pursuant to Rev. Proc. 2015-36 for the second six-year remedial amendment cycle, in situations in which the employer has made modifications to the approved specimen plan that are not extensive.

Determination letter for adoption of volume submitter plan

.02 An application filed on Form 5307, Application for Determination for Adopters of Modified Volume Submitter Plans, must include any interim plan amendments unless the VS plan authorizes the practitioner to amend on behalf of the adopting employer. EP Determinations may, however, request evidence of adoption of interim amendments during the course of its review of a particular plan. With respect to determination letters for adopting employers of VS plans:

(1) An application for a determination letter for an employer’s adoption of an approved VS plan in situations in which the employer has made modifications to the language of the approved specimen plan that are not extensive must be sent to the address provided in section 31 of this revenue procedure. For VS plans involved in plan mergers, see section 10.07 of this revenue procedure.

(2) The application for a determination letter must include the following:

(a) Form 8717, User Fee for Employee Plan Determination Letter Request (and the payment confirmation from www.pay.gov as described in section 10.08 of this revenue procedure, if applicable);

(b) Form 5307, Application for Determination for Adopters of Modified Volume Submitter Plans, including a copy of the Procedural Requirements Checklist included therein ;

(c) Form 2848, Power of Attorney and Declaration of Representative, or other written authorization allowing the VS practitioner to act as a representative of the employer with respect to the request for a determination letter;

(d) Form 8905, Certification of Intent to Adopt a Pre-approved Plan, executed before the end of the employer’s 5-year remedial amendment cycle as determined under Part III of Rev. Proc. 2007–44, if applicable;

(e) A copy of the most recent advisory letter for the practitioner’s VS specimen plan;

(f) A complete copy of the plan and trust instrument and, if applicable, a copy of the completed adoption agreement;

(g) A written representation (signature optional) made by the VS practitioner that explains how the plan and trust instrument differ from the approved specimen plan, describing the location, nature, and effect of each deviation from the language of the approved specimen plan;

January 2, 2018 182 Bulletin No. 2018–1

Timing of determination letter applications for adopting employers of pre- approved plans