SECTION 3. MODIFICATION OF

REV. PROC. 89–13

.01 Section 14.05(1) of Rev. Proc. 89–13 is modified to require the annual notice to be given to the key district office at any time between January 1 and January 31 of each calendar year, beginning with the year after the year in which the initial favorable notification letter is issued, rather than on each anniversary of the date of issuance of the notification letter. This change is effective on August 28, 1995. Any annual notices that would otherwise have been due in 1995 need not be filed until January, 1996.

.02 Section 14.05(2) of Rev. Proc. 89–13 is modified to provide that the sponsor’s annual notice to the key district office should no longer include the cumulative lists of employers that have adopted the plan. However, the sponsor must continue to maintain such lists and to furnish them to the key district office upon request. The sponsor need not retain information regarding an employer if more than three years have elapsed since the sponsor discontinued its sponsorship of the employer’s prototype plan. The sponsor must also continue to include in its annual notice to the key district office a certification that it is in current compliance with the notification requirements in sections 14.05(3) and 14.05(4) of Rev. Proc. 89–13.