SECTION 5. ALTERNATIVE

AMENDMENT PROCEDURES FOR NON- MODEL AMENDMENTS

(A) LIMITED AMENDMENT PROCEDURES FOR M&P, M&P MASS SUBMITTER, AND REGIONAL PROTOTYPE MASS SUBMITTER PLANS

.01 This section 5(A) provides a limited amendment procedure under which sponsors of M&P, M&P mass submitter, and regional prototype mass submitter plans that have received a favorable opinion or notification letter can amend their plans to include the simplified method of determining HCEs using non-model language.

.02 An M&P, M&P mass submitter, or regional prototype mass submitter sponsor (other than an identical adopter of an M&P mass submitter plan) must apply to the National Office of the Service for approval of the non-model language. The application should include both the pink and white copies of page 1 of Form 4461 or Form 4461–A with ‘‘Highly Compensated Employee Amendment’’ printed clearly on the top of the white copy and a user fee of $400.00. Only one user fee is required for all plans submitted simultaneously by each sponsor, regardless of the number of plans affected.

.03 All changes made to include the simplified method of determining HCEs must be clearly described in a cover letter. A copy of the plan or, if more convenient, changed pages, must also be submitted. In addition, a copy of the most recent opinion or notification letter(s) must be included. All applicants must certify that no changes have been made other than those made to include the simplified method of determining HCEs under this revenue procedure, or those made under the limited amendment procedures described in section 6. Plans with amend

1 M&P, M&P mass submitter, and regional prototype mass submitter sponsors may adopt non-model language, as described in section 5(A), to use the simplified method of determining HCEs.

2 Regional prototype sponsors may adopt non-model language, as described in section 5(B), to use the simplified method of determining HCEs.

3 Volume submitter specimen plan sponsors may adopt non-model language, as described in section 5(C), to use the simplified method of determining HCEs.

4 Adopters of individually designed plans, including previously approved volume submitter plans, may adopt non-model language, as described in section 5(D), to use the simplified method of determining HCEs.

5 SEP sponsors may adopt nonmodel language, as described in section 5(E), to use the simplified method of determining HCEs.