SECTION 3. GENERAL INSTRUCTIONS

FOR AMENDMENTS

.01 Generally, a sponsor wishing to amend a plan must comply with the instructions in Rev. Proc. 89–9, 1989–1 C.B. 780, Rev. Proc. 89–13, 1989–1 C.B. 801, Rev. Proc. 93–39, 1993–2 C.B. 513, and Rev. Proc. 95–6, as appropriate, and pay the user fee set forth in Rev. Proc. 95–8, 1995–1 C.B. 485.

.02 Pursuant to section 4 of this revenue procedure, certain sponsors may adopt the model amendment set forth in the appendix to use the simplified method of determining HCEs and incur no user fee.

.03 Pursuant to section 5 of this revenue procedure, in lieu of the model amendment:

1995–2 C.B. 385

District Director. Volume submitter specimen plan sponsors may only offer the amended specimen plan prospectively, as volume submitter specimen plan sponsors do not have the power to adopt amendments on behalf of employers. However, an employer that adopted a volume submitter specimen plan prior to this amendment of the specimen plan may individually adopt the model amendment and will not need to obtain a new determination letter.