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 qualified pre-approved plans submitted with respect to (a) Cycle 3 defined benefit qualified pre-approved plans are set forth in Rev. Proc. 201741, and (b) Cycle 4 defined contribution qualified pre-approved plans and defined benefit qualified pre-approved plans are set forth in Rev. Proc. 2023-37.

(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 an opinion letter with respect to Cycle 2 for a § 403(b) preapproved plan are set forth in Rev. Proc. 2021-37.

Employee Plans Compliance Resolution System

Chief Counsel

.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,

Bulletin No. 2025–1 175 December 30, 2024

Letter rulings for requests for minimum funding waivers