PART IV. USER FEES

SECTION 30. WHAT ARE THE USER FEE REQUIREMENTS FOR REQUESTING ADVICE FROM

EMPLOYEE PLANS RULINGS AND AGREEMENTS?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 240 .01 Legislation authorizing user fees. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 240 .02 Requests to which user fees apply. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 240 .03 Requests and other actions that do not require the payment of a user fee. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 240 .04 Exemptions from the user fee requirements. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 240 .05 User fees under EPCRS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 241 .06 Requests involving multiple offices, fee categories, issues, transactions, or entities. . . . . . . . . . . . . . . . . . . . . . . . . . . . 241 .07 Method of payment. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 241 .08 Transmittal forms. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 242 .09 Effect of nonpayment or payment of incorrect amount. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 243 .10 Refunds of user fees. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 243 .11 Request for reconsideration of user fee. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 245

SECTION 31. WHERE TO SUBMIT REQUESTS FOR LETTER RULINGS, OPINION LETTERS, ADVISORY

LETTERS, DETERMINATION LETTERS, AND COMPLIANCE STATEMENTS FROM EMPLOYEE PLANS RULINGS AND AGREEMENTS?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 246 .01 Letter rulings and opinion letters. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 246 .02 Determination letters . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 247 .03 Opinion and advisory letters. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 247 .04 VCP compliance statements – electronic submissions only. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 248

SECTION 32. WHAT IS THE EFFECT OF THIS REVENUE PROCEDURE ON OTHER DOCUMENTS?. . . . . . . . . . . 248

SECTION 33. EFFECTIVE DATE. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 248

Bulletin No. 2023–1 167 January 3, 2023

SECTION 34. PAPERWORK REDUCTION ACT. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 248

DRAFTING INFORMATION. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 249

APPENDIX A SCHEDULE OF USER FEES . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 250 .01 Letter ruling requests. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 250 .02 Opinion letters on prototype individual retirement accounts and/or annuities, SEPs, SIMPLE IRAs,

SIMPLE IRA Plans, Roth IRAs and dual-purpose IRAs. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 250 .03 Opinion letters on master and prototype plans submitted pursuant to Rev. Proc. 2015-36. . . . . . . . . . . . . . . . . . . . . . . 250 .04 Advisory letters on VS plans submitted pursuant to Rev. Proc. 2015-36 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 250 .05 Opinion letters on pre-approved plans submitted pursuant to Rev. Proc. 2017-41. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 250 .06 Opinion letters on § 403(b) pre-approved plans pursuant to Rev. Proc. 2021-37. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 250 .07 Determination letters . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 251 .08 Opinion letters on § 403(b) prototype plans pursuant to Rev. Proc. 2013-22 and Rev. Proc. 2014-28. . . . . . . . . . . . . . 251 .09 Advisory letters on § 403(b) VS plans pursuant to Rev. Proc. 2013-22 and Rev. Proc. 2014-28. . . . . . . . . . . . . . . . . . 251 .10 User fees for VCP submissions under EPCRS Revenue Procedure 2021-30 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 251

APPENDIX B1 SAMPLE NOTICE TO INTERESTED PARTIES . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 253

APPENDIX B2 SAMPLE NOTICE TO INTERESTED PERSONS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 255

APPENDIX C CHECKLIST FOR § 401(h) AND § 420 DETERMINATION LETTERS . . . . . . . . . . . . . . . . . . . . . . . . . . . . 257

APPENDIX D SAMPLE FORMAT FOR A LETTER RULING REQUEST FROM EMPLOYEE PLANS

RULINGS AND AGREEMENTS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 259

APPENDIX E CHECKLIST FOR LETTER RULINGS FROM EMPLOYEE PLANS RULINGS AND

AGREEMENTS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 261

APPENDIX F ADDITIONAL CHECKLIST FOR ROTH IRA RECHARACTERIZATION RULING REQUESTS . . . . . 263

APPENDIX G ADDITIONAL CHECKLIST FOR NONBANK TRUSTEE APPLICATIONS. . . . . . . . . . . . . . . . . . . . . . . . 264

prototype IRAs (traditional, Roth and SIMPLE IRAs), SEPs (including salary reduction SEPs (SARSEPs)), and SIMPLE IRA plans. As provided in Announcement 2022-6, the Service intends to issue a new revenue procedure describing procedures for submitting a request to the Service for an opinion letter on a prototype IRA, SEP, or SIMPLE IRA plan document and will announce when applications may be submitted under the revised prototype IRA opinion letter program.

(5) Other guidance

(a) Rev. Proc. 2021-30, 2021-31 IRB 172, which modifies and supersedes Rev. Proc. 201919, 2019–19 IRB 1086, sets forth the procedures for correcting qualification and other eligible failures under the Employee Plans Compliance Resolution System (EPCRS). Beginning January 1, 2022, Rev. Proc. 2021-30 modifies the Voluntary Correction Program (VCP) to eliminate the anonymous submission procedure and to establish an option for plan sponsors to request a no-fee anonymous pre-submission conference under specified circumstances.

(b) Notice 2019-18, 2019-13 IRB 915, informs taxpayers that the Department of the Treasury (Treasury Department) and the Service do not intend to amend the regulations under § 401(a)(9) to address the use of lump sum payments to replace annuity payments being paid by a qualified defined benefit pension plan. It also provides that the Treasury Department and the Service will continue to study the issue, and until further guidance is issued, the Service will not assert that a plan amendment providing for such a retiree lump-sum window program causes the plan to violate § 401(a)(9). Notice 2019-18 also provides that during this period the Service will not issue letter rulings with regard to lump sum windows. However, if a taxpayer is eligible to apply for and receive a determination letter, the Service will not include a caveat expressing no opinion regarding the tax consequences of such a window in the letter.

(c) Rev. Proc. 2020-9, 2020-2 IRB 294, clarifies which amendments are treated as integral to a plan provision that fails to satisfy the final regulations under §§ 401(k) and 401(m) relating to hardship distributions of elective deferrals. Rev. Proc. 2020-9 also extends the deadline applicable to qualified pre‑approved plans for adopting interim amendments and integral amendments relating to those regulations, to December 31, 2021.

Bulletin No. 2023–1 171 January 3, 2023

(d) Notice 2020-50, 2020-28 IRB 35, provides that employers can choose whether to implement coronavirus-related distribution and loan rules provided under the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), Pub. L. 116-136, and notes that qualified individuals can claim the tax benefits of coronavirus-related distribution rules even if plan provisions are not changed. It also provides plan amendment deadlines for section 2202 of the CARES Act.

(e) Notice 2020-51, 2020-29 IRB 73, provides guidance relating to the waiver of required minimum distributions (RMDs) in 2020 from certain retirement plans, pursuant to section 2203 of the CARES Act, and provides a sample plan amendment that, if adopted, provides participants a choice on whether or not to receive waived RMDs and certain related payments.

(f) Notice 2020-52, 2020-29 IRB 79, clarifies the requirements that apply to a mid-year amendment to a safe harbor § 401(k) or § 401(m) plan that reduces only contributions made on behalf of highly compensated employees. This notice also provides temporary relief in connection with the ongoing Coronavirus Disease 2019 (COVID-19) pandemic from certain requirements that would otherwise apply to a mid-year amendment to a safe harbor § 401(k) or § 401(m) plan adopted between March 13, 2020, and August 31, 2020, that reduces or suspends safe harbor contributions.

(g) Notice 2020-68, 2020-38 IRB 567, provides guidance on particular issues with respect to the Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE Act) and the Bipartisan American Miners Act of 2019 (Miners Act), Divisions O and M, respectively, under the Further Consolidated Appropriations Act, 2020, Pub. L. 116-94.

(h) Notice 2020-86, 2020-53 IRB 1786, provides guidance with respect to sections 102 and 103 of the SECURE Act. Section 102 of the SECURE Act increases the 10 percent cap for automatic enrollment safe harbor plans. Section 103 of the SECURE Act eliminates certain safe harbor notice requirements for plans that provide for safe harbor nonelective contributions and adds new provisions for the retroactive adoption of safe harbor status for those plans.

(i) Notice 2022-33, 2022-34 IRB 147, modifies Notice 2020-68 and Notice 2020-86 by extending the deadlines for amending a retirement plan or IRA to reflect certain provisions of the SECURE Act, the Miners Act, and section 2203 of the CARES Act. The deadline for nongovernmental plans is December 31, 2025, and the deadline for governmental plans generally is 90 days after the close of the third regular legislative session with the authority to amend the plan that begins after December 31, 2023.

(j) Notice 2022-45, 2022-42 IRB 301, modifies Notice 2020-50 by extending the deadlines for amending a retirement plan or IRA to reflect the provisions of section 2202 of the CARES Act and section 302 of Title III of the Taxpayer Certainty and Disaster Tax Relief Act of 2020 (Relief Act), enacted as Division EE of the Consolidated Appropriations Act, 2021, Pub. L. 116-260, 134 Stat. 1182. Section 2202 of the CARES Act provides special tax treatment with respect to a coronavirus-related distribution and section 302 of the Relief Act provides special tax treatment with respect to a qualified disaster distribution. The deadline for non-governmental plans and IRAs is December 31, 2025, and the deadline for governmental plans generally is 90 days after the close of the third regular legislative session with the authority to amend the plan that begins after December 31, 2023.

Updated annually .04 This revenue procedure is updated annually, but it may be modified, amplified, or clarified during the year.

January 3, 2023 172 Bulletin No. 2023–1

Possible future updates related to Appeals review