SECTION 18. WITHDRAWAL OF APPLICATIONS

.01 Notification and effect . A Provider may withdraw its application for an Opinion Letter at any time prior to the issuance of an Opinion Letter by notifying the IRS in writing of the withdrawal at the address set forth in section 24. The Provider also must notify each Adopting Employer of the withdrawal of the application and the consequences of the withdrawal to the Adopting Employer. As set forth in section 11, the plan of such an Employer will become an individually designed plan

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unless the Employer adopts a newly approved Pre-approved Plan during the Employer Adoption Window for the Cycle for which the application was submitted.

.02 IRS retains information . Even though an application is withdrawn, the IRS will retain all correspondence and documents associated with that application and will not return them to the Provider. If an application is withdrawn, the case may be referred to IRS Employee Plans Examinations.