SECTION 5. ON WHAT

ISSUES MUST WRITTEN ADVICE BE REQUESTED UNDER DIFFERENT PROCEDURES?

Pre-approved plans .01

(1) The procedures for obtaining opinion letters for pre-approved plans submitted with respect to the third six-year remedial amendment cycle (and subsequent cycles) are set forth in Rev. Proc. 2017-41.

(2) The procedures for obtaining opinion letters for prototype trusts, custodial accounts, or annuities under § 408(a), (b), (k), or (p), or § 408A, are set forth in Rev. Proc. 87-50; Rev. Proc. 91-44; Rev. Proc. 92-38; Rev. Proc. 97-29; Rev. Proc. 98-59; Rev. Proc. 2002-10 and Rev. Proc. 2010-48, as modified by Appendix A of this revenue procedure. Announcement 2022-6 temporarily suspends the opinion letter program.

(3) The procedures for obtaining opinion and advisory letters for prototype plans and VS plans under § 403(b) with respect to an opinion or advisory letter application submitted for a § 403(b) pre-approved plan’s first cycle (ending June 30, 2020) are set forth in Rev. Proc. 2013-22. The procedures for obtaining an opinion letter with respect to a § 403(b) pre-approved plan’s second six-year remedial amendment cycle (and subsequent cycles) are set forth in Rev. Proc. 2021-37.

Employee Plans Compliance Resolution System

Chief Counsel

Determination letters not issued for requests for minimum funding waivers

.02 The procedures for obtaining compliance statements under VCP for certain failures of plans qualified under § 401(a), § 403(b) plans, SEPs, SIMPLE IRA Plans, and § 457(b) plans under EPCRS are set forth in Part V of Rev. Proc. 2021-30.

.03 The procedures for obtaining letter rulings, information letters, and technical advice requests on matters within the jurisdiction of the Office of Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes), or within the jurisdiction of other Offices of Associate Chief Counsel are set forth in the following revenue procedures:

(1) Chief Counsel’s letter rulings and information letters: See Rev. Proc. 2023–1, this Bulletin.

(2) Technical Advice Requests: See Rev. Proc. 2023–2, this Bulletin.

(3) Chief Counsel’s no-rule positions: See Rev. Proc. 2023–3, this Bulletin.

.04 The alternative of requesting a determination letter in conjunction with a waiver of the minimum funding standard as described in section 3.04 of Rev. Proc. 2004-15, 2004-1 CB 490, is no longer available. A request for a letter ruling on a waiver of the minimum funding standard must be submitted to the Office of Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes) and may no longer be submitted to Employee Plans Rulings and Agreements. See Rev. Proc. 2023-1, this Bulletin.

Bulletin No. 2023–1 177 January 3, 2023