SECTION 3. IN WHAT

FORM IS ADVICE PROVIDED BY EMPLOYEE PLANS RULINGS AND AGREEMENTS?

.02 In addition to minor non-substantive changes, including changes to dates, cross references, and citations to other revenue procedures, the following changes have been made:

(1) Sections 6, 8, 9, 10, 11, 19, and 20 and Appendix B of this revenue procedure are revised to provide the procedures for obtaining a determination letter with respect to a § 403(b) individually designed plan, beginning June 1, 2023. Appendix A adds user fees for these submissions.

(2) Sections 6.02 and 16 of this revenue procedure are revised to provide that Form 5307, Application for Determination for Adopters of Modified Nonstandardized Pre-Approved Plans and Form 5316, Application for Group or Pooled Trust Ruling, may be submitted electronically beginning June 1, 2023, and must be submitted electronically beginning July 1, 2023, including payment of the user fee.

(3) Sections 3 and 31 and Appendix A of this revenue procedure reflect the temporary suspension of the opinion letter program for prototype IRAs (traditional, Roth and SIMPLE IRAs), SEPs (including salary reduction SEPs (SARSEPs)), and SIMPLE IRA plans.

(4) Section 9.02 of this revenue procedure reflects changes to the scope of determination letters.

(5) Appendix A of this revenue procedure has been modified to increase certain user fees.

(6) A new Appendix G has been added to this revenue procedure which provides a checklist for applications for nonbank trustee approval letters.