PART IV. USER FEES

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

EMPLOYEE PLANS RULINGS AND AGREEMENTS? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 236 .01 Legislation authorizing user fees. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 236 .02 Requests to which user fees apply. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 236 .03 Requests and other actions that do not require the payment of a user fee. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 237 .04 Exemptions from the user fee requirements. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 237 .05 User fees under EPCRS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 237 .06 Requests involving multiple offices, fee categories, issues, transactions, or entities. . . . . . . . . . . . . . . . . . . . . . . . . . . . 237 .07 Method of payment. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 238 .08 Transmittal forms. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 239 .09 Effect of nonpayment or payment of incorrect amount. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 239 .10 Refunds of user fees. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 239 .11 Request for reconsideration of user fee. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 241

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

ADVISORY LETTERS, DETERMINATION LETTERS, AND COMPLIANCE STATEMENTS FROM EMPLOYEE PLANS RULINGS AND AGREEMENTS?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 242 .01 Letter rulings and opinion letters. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 242 .02 Determination letters – electronic submissions only. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 243 .03 Opinion and advisory letters – electronic submissions only . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 243 .04 VCP compliance statements – electronic submissions only. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 244

Bulletin No. 2025–1 163 December 30, 2024

SECTION 32. WHAT IS THE EFFECT OF THIS REVENUE PROCEDURE ON OTHER DOCUMENTS? . . . . . . . . . . 244

SECTION 33. EFFECTIVE DATE. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .244

SECTION 34. PAPERWORK REDUCTION ACT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 244

DRAFTING INFORMATION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 245

APPENDIX A SCHEDULE OF USER FEES. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 246 .01 Letter ruling requests. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 246 .02 Opinion letters on prototype IRAs, SEPs, SIMPLE IRAs, SIMPLE IRA Plans, Roth IRAs, and dual-purpose

IRAs (until further notice, Announcement 2022-6 temporarily suspends the issuance of opinion letters on IRAs). . . . 246 .03 Opinion letters on pre-approved plans submitted pursuant to Rev. Proc. 2017-41 (§ 401(a)). . . . . . . . . . . . . . . . . . . . . 246 .04 Opinion letters on pre-approved plans submitted pursuant to Rev. Proc. 2021‑37 (§ 403(b)) . . . . . . . . . . . . . . . . . . . . 246 .05 Opinion letters on § 403(b) prototype plans pursuant to Rev. Proc. 2013-22 and Rev. Proc. 2014-28. . . . . . . . . . . . . . 246 .06 Opinion letters on pre-approved plans submitted pursuant to Rev. Proc. 2023-37 (§ 401(a)). . . . . . . . . . . . . . . . . . . . . 247 .07 Advisory letters on § 403(b) VS plans pursuant to Rev. Proc. 2013-22 and Rev. Proc. 2014-28. . . . . . . . . . . . . . . . . . 247 .08 Determination letters . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 247 .09 User fees for VCP submissions under EPCRS Revenue Procedure 2021-30 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 247

APPENDIX B1 SAMPLE NOTICE TO INTERESTED PARTIES (QUALIFIED PLANS). . . . . . . . . . . . . . . . . . . . . . . . . . 249

APPENDIX B2 SAMPLE NOTICE TO INTERESTED PERSONS (403(b) PLANS). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 251

APPENDIX C CHECKLIST FOR § 401(h) AND § 420 DETERMINATION LETTERS. . . . . . . . . . . . . . . . . . . . . . . . . . . . 253

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

RULINGS AND AGREEMENTS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 255

APPENDIX E CHECKLIST FOR LETTER RULINGS FROM EMPLOYEE PLANS RULINGS

AND AGREEMENTS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 257

APPENDIX F ADDITIONAL CHECKLIST FOR NONBANK TRUSTEE APPLICATIONS. . . . . . . . . . . . . . . . . . . . . . . . 259

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 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 (2020), and notes that

December 30, 2024 168 Bulletin No. 2025–1

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.

(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 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 Closing Agreement Program (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. 4459 (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 RMDs 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) of the Internal Revenue Code (Code) 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

Bulletin No. 2025–1 169 December 30, 2024

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.

(l) Proposed regulations under § 401(k) of the Code that were published on November 27, 2023 (88 FR 82796), would provide guidance relating to long-term, part-time employees reflecting the amendments made to § 401(k) by section 112 of the SECURE Act and sections 125 and 401 of the SECURE 2.0 Act. These regulations are proposed to apply only to plan years that begin on or after January 1, 2024, but, prior to the applicability date of final regulations, taxpayers may rely on the proposed regulations.

(m) Notice 2024-2, 2024-2 IRB 316, provides guidance with respect to certain provisions of the SECURE 2.0 Act, including section 501 related to plan amendments.

(n) Notice 2024-22, 2024-6 IRB 662, provides initial guidance on pension-linked emergency savings accounts (PLESAs), which are individual accounts in defined contribution plans that are designed to encourage employees to save for financial emergencies. The notice provides initial guidance regarding anti-abuse rules under § 402A(e)(12) of the Code to assist in the implementation of SECURE 2.0 Act section 127 provisions.

(o) Notice 2024-35, 2024-19 IRB 1051, provides relief with respect to certain RMDs that were not made in 2024.

(p) Notice 2024-55, 2024-28 IRB 31, provides guidance with respect to sections 115 and 314 of the SECURE 2.0 Act, under which certain distributions from an applicable eligible retirement plan to qualifying individuals are permitted and are not subject to the 10 percent additional tax under § 72(t)(1) of the Code.

(q) Final regulations under § 401(a)(9), § 402(c), and related provisions that were published on July 19, 2024 (89 FR 58886), provide comprehensive guidance on RMDs and eligible rollover distributions, and proposed regulations under § 401(a)(9) and related provisions (89 FR 58644), would provide guidance on certain changes under the SECURE 2.0 Act relating to RMDs.

(r) Final regulations that were published on July 31, 2024 (89 FR 61343), update the requirements that a plan sponsor of a single-employer defined benefit plan must meet to obtain IRS approval to use mortality tables specific to the plan in calculating present value for minimum funding purposes (as a substitute for the generally applicable mortality tables).

(s) Rev. Proc. 2024-32, 2024-34 IRB 523, updates the procedures in Rev. Proc. 2017-55, 201743 IRB 373, to set forth the procedure by which the sponsor of a defined benefit plan that is subject to the funding require­ments of § 430 of the Code may request approval from the IRS for the use of plan-specific substitute mortality tables in accordance with § 430(h)(3)(C) and § 1.430(h) (3)-2. This revenue proce­dure also specifies the date by which the use of a previously approved substitute mortality table must be terminated in conjunction with the replacement of the generally applicable mortality tables specified in § 430(h)(3)(A) and § 1.430(h) (3)-1.

(t) Notice 2024-63, 2024-36 IRB 573, provides guidance on section 110 of the SECURE 2.0 Act. Section 110 allows employers to make matching contributions on account of employees’ qualified student loan payments under Code § 401(k) plans, § 403(b) plans, SIMPLE IRA plans, and governmental § 457(b) plans.

December 30, 2024 170 Bulletin No. 2025–1

(u) Notice 2024-73, 2024-43 IRB 1007, provides guidance regarding discrete issues related to the application of the nondiscrimination rules of § 403(b)(12) of the Code with respect to the ERISA long-term, part-time employee rules for a § 403(b) plan. The ERISA long-term, parttime rules were added under section 125 of the SECURE 2.0 Act and are effective for plan years beginning after December 31, 2024. This notice also announces that the final regulation that the Treasury Depart­ment and the IRS intend to issue related to long-term, part-time employees under Code § 401(k) plans will apply no earlier than to plan years that begin on or after January 1, 2026.

(v) Notice 2024-77, 2024-45 IRB 1093, provides interim guidance with respect to §§ 414(aa) and 402(c)(12) as added by section 301(b) of the SECURE 2.0 Act. Section 414(aa) of the Code addresses the requirements of §§ 401(a) and 403 with respect to inadvertent benefit overpayments, and § 402(c)(12) addresses the treatment of certain inadvertent benefit overpayments as eligible rollover distributions.

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