SECTION 6. PLANS AMENDED UNDER

THE LIMITED AMENDMENT PROCEDURES OF REV. PROCS. 93–12, 94–13, AND THIS REVENUE PROCEDURE

A single submission for Service approval may be made for plan amendments to include the simplified method of determining HCEs pursuant to the limited amendment procedures contained in sections 5(A) through 5(E) of this revenue procedure and to include plan language required under § 401(a)(31) pursuant to the limited amendment procedures contained in sections 7 through 10 of Rev. Proc. 93–12, and to reflect the OBRA ’93 changes to § 401(a)(17) pursuant to the limited amendment procedures contained in

section E of Part IV of Rev. Proc. 94– 13. In such a case, only one application and the user fee for a single amendment need be submitted. Applicants should print clearly ‘‘Highly Compensated Employee Amendment’’, ‘‘401(a)(17) Amendment’’ and ‘‘401(a)(31) Amendment’’, as applicable, on the top of the second copy of page 1 (the white copy) of the application.