PART IV. USER FEES

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

EMPLOYEE PLANS RULINGS AND AGREEMENTS?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 237 .01 Legislation authorizing user fees. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 237 .02 Requests to which user fees apply. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 237 .03 Requests and other actions that do not require the payment of a user fee. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 238 .04 Exemptions from the user fee requirements. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 238 .05 User fees under EPCRS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 238 .06 Requests involving multiple offices, fee categories, issues, transactions, or entities. . . . . . . . . . . . . . . . . . . . . . . . . . . . 238 .07 Method of payment. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 239 .08 Transmittal forms. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 240 .09 Effect of nonpayment or payment of incorrect amount. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 240 .10 Refunds of user fees. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 240 .11 Request for reconsideration of user fee. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 242

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

LETTERS, DETERMINATION LETTERS, AND COMPLIANCE STATEMENTS FROM EMPLOYEE PLANS RULINGS AND AGREEMENTS?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 243 .01 Letter rulings and opinion letters. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 243 .02 Determination letters . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 244 .03 Opinion and advisory letters. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 244 .04 VCP compliance statements – electronic submissions only. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 245

SECTION 32. WHAT IS THE EFFECT OF THIS REVENUE PROCEDURE ON OTHER DOCUMENTS?. . . . . . . . . . . 245

SECTION 33. EFFECTIVE DATE. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 245

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SECTION 34. PAPERWORK REDUCTION ACT. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 245

DRAFTING INFORMATION. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 246

APPENDIX A SCHEDULE OF USER FEES . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 247 .01 Letter ruling requests. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 247 .02 Opinion letters on prototype individual retirement accounts and/or annuities, SEPs, SIMPLE IRAs,

SIMPLE IRA Plans, Roth IRAs, and dual-purpose IRAs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 247 .03 Opinion letters on master and prototype plans submitted pursuant to Rev. Proc. 2015-36 (§ 401(a)) . . . . . . . . . . . . . . 247 .04 Advisory letters on VS plans submitted pursuant to Rev. Proc. 2015-36 (§ 401(a)). . . . . . . . . . . . . . . . . . . . . . . . . . . . 247 .05 Opinion letters on pre-approved plans submitted pursuant to Rev. Proc. 2017-41 (§ 401(a)). . . . . . . . . . . . . . . . . . . . . 247 .06 Opinion letters on pre-approved plans submitted pursuant to Rev. Proc. 2021‑37 (§ 403(b)). . . . . . . . . . . . . . . . . . . . . 247 .07 Opinion letters on § 403(b) prototype plans pursuant to Rev. Proc. 2013-22 and Rev. Proc. 2014-28. . . . . . . . . . . . . . 248 .08 Opinion letters on pre-approved plans submitted pursuant to Rev. Proc. 2023-x37 (§ 401(a)). . . . . . . . . . . . . . . . . . . . 248 .09 Advisory letters on § 403(b) VS plans pursuant to Rev. Proc. 2013-22 and Rev. Proc. 2014-28. . . . . . . . . . . . . . . . . . 248 .10 Determination letters . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 249 .11 User fees for VCP submissions under EPCRS Revenue Procedure 2021-30 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 249

APPENDIX B1 SAMPLE NOTICE TO INTERESTED PARTIES . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 250

APPENDIX B2 SAMPLE NOTICE TO INTERESTED PERSONS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 252

APPENDIX C CHECKLIST FOR § 401(h) AND § 420 DETERMINATION LETTERS . . . . . . . . . . . . . . . . . . . . . . . . . . . . 254

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

RULINGS AND AGREEMENTS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 256

APPENDIX E CHECKLIST FOR LETTER RULINGS FROM EMPLOYEE PLANS RULINGS

AND AGREEMENTS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 258

APPENDIX F ADDITIONAL CHECKLIST FOR ROTH IRA RECHARACTERIZATION RULING REQUESTS . . . . . 260

APPENDIX G ADDITIONAL CHECKLIST FOR NONBANK TRUSTEE APPLICATIONS. . . . . . . . . . . . . . . . . . . . . . . . 261

for 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.

(6) Miscellaneous guidance

(a) 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.

(b) 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.

(c) 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, 134 Stat. 281, 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.

(d) 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 to receive waived RMDs and certain related payments.

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(e) 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.

(f) 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, 133 Stat. 2534.

(g) 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.

(h) Rev. Proc. 2021-30, 2021-31 IRB 172, sets forth the procedures for correcting qualification and other eligible failures under the Employee Plans Compliance Resolution System (EPCRS). This includes the Voluntary Correction Program (VCP), the Self Correction Program (SCP) and Audit CAP. Submissions made under VCP cannot be made anonymously; however, requests for a no fee anonymous pre-submission conference are permitted under specific circumstances.

(i) Notice 2023-43, 2023-24 IRB 919, provides guidance with respect to section 305 of Division T of the Consolidated Appropriations Act, 2023, Pub. L. 117-328, 136 Stat. 3559 (2022), known as the SECURE 2.0 Act of 2022 (SECURE 2.0 Act), enacted on December 29, 2022. Section 305 of the SECURE 2.0 Act provides for the expansion of EPCRS, which is currently set forth in Rev. Proc. 2021-30, and directs the Secretary of the Treasury (Secretary) or the Secretary’s delegate to revise Rev. Proc. 2021-30, or any successor guidance, to take into account the provisions of section 305 not later than the date that is two years after the date of enactment of the SECURE 2.0 Act. Notice 2023-43 is intended to assist taxpayers by providing interim guidance in advance of an update to Rev. Proc. 2021-30.

(j) Notice 2023-54, 2023-31 IRB 382, provides transition relief in connection with the change to the required beginning date of required minimum distributions from IRAs and employer plans pursuant to section 107 of the SECURE 2.0 Act. In addition, this notice provides guidance related to certain provisions of § 401(a)(9) that apply for 2021, 2022, and 2023, and the related excise tax under § 4974.

(k) Notice 2023-62, 2023-37 IRB 817, provides guidance with respect to section 603 of the SECURE 2.0 Act and announces a 2-year administrative transition period with respect to the requirement under section 603 of the SECURE 2.0 Act that catch-up contributions made on behalf of certain eligible participants be designated as Roth contributions. The notice also describes certain further guidance that the Treasury Department and the Service anticipate issuing with respect to section 603 of the SECURE 2.0 Act and requests comments.

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

Possible future updates related to Appeals review