SECTION 5. MERGED PLANS

.01 Definitions for Guidance Related to Merged Plans .

(1) Plan Merger . The term “Plan Merger” means a merger or consolidation, as described in § 1.414(l)-1(b)(2), that combines two or more plans maintained by previously Unrelated Entities into a single individually designed plan, and that occurs in connection with a corporate merger, acquisition, or other similar business transaction among Unrelated Entities that each maintained its own plan or plans prior to the Plan Merger.

(2) Merged Plan . The term “Merged Plan” means a plan that results from the merger or consolidation of two or more plans into a single individually designed plan pursuant to a Plan Merger.

(3) Unrelated Entities . The term “Unrelated Entities” means entities that are not members of the same controlled group under § 414(b), the same set of trades or businesses under common control under §

414(c), or members of the same affiliated service group under § 414(m).

(4) Date of a Corporate Merger, Acqui- sition, or Other Similar Business Trans- action . The “Date of a Corporate Merger, Acquisition, or Other Similar Business Transaction” is the effective date of the transaction as evidenced by a corporate board resolution or written documentation signed and dated by persons duly authorized to represent the entities involved.

(5) Date of the Plan Merger . The “Date of the Plan Merger” is the effective date of the Plan Merger as evidenced by (a) a corporate board resolution or written documentation signed and dated by persons duly authorized to represent the entities involved, or (b) a plan amendment.

.02 Expansion of Determination Letter Program for Merged Plans .

(1) In general . Beginning September 1, 2019, the IRS will accept a determination letter application that satisfies the conditions set forth in section 5.02(2) with respect to a Merged Plan. Determination letter applications submitted for a Merged Plan will be accepted on an ongoing basis and are not limited to a specific submission period.

(2) Eligible plans . A determination letter application for a Merged Plan satisfies the conditions of this section 5.02(2) if the following requirements are satisfied:

(a) The Date of the Plan Merger occurs no later than the last day of the first plan year that begins after the plan year that includes the Date of a Corporate Merger, Acquisition, or Other Similar Business Transaction between Unrelated Entities, and

(b) A determination letter application for the Merged Plan is submitted within a period beginning on the Date of the Plan Merger and ending on the last day of the first plan year of the Merged Plan that begins after the Date of the Plan Merger (Merged Plan submission period).

.03 Applicable Procedures . The procedures relating to the submission of determination letter applications for individually designed plans set forth in Rev. Proc. 2019-4 (and its annual successors) and Rev. Proc. 2016-37 apply to determination letter applications submitted pursuant to this section 5, except as otherwise provided by this revenue procedure.

.04 Scope of Plan Review . The IRS’s review of individually designed Merged Plans that are submitted for a determination letter pursuant to this revenue procedure will be based on the Required Amendments List that was issued during the second full calendar year preceding the submission of the determination letter application. The review will also take into account all previously issued Required Amendments Lists and Cumulative Lists.