AMENDMENT AND TERMINATION PROVISIONS 74. Provider power to amend

157 | Defined Benefit Plan LRM Package 06/2026

Statement of Requirement: Rev. Proc. 2023-37, 9.02(1)

Document Provision: _____

Sample Plan Language:

The Provider, as defined in section 4.01(10) of Rev. Proc. 2023-37, may amend any part of the plan. However, for purposes of reliance on an Opinion Letter, the Provider will no longer have the authority to amend the plan on behalf of the employer as of the date (1) the employer amends the plan to incorporate a type of plan described in section 10.02 of Rev. Proc. 2023-37 that is not permitted under the Pre-approved Plan program, or (2) the Internal Revenue Service notifies the employer, in accordance with section 13.05 of Rev. Proc. 2023-37, that the plan is an individually designed plan due to the nature and extent of employer amendments to the plan.

For purposes of Provider amendments, the mass submitter shall be recognized as the agent of the Provider. If the Provider does not adopt the amendments made by the mass submitter, the plan will no longer be identical to or a minor modifier of the mass submitter plan.