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26 CFR 601.201: Rulings and determination letters.
SECTION 1. WHAT IS THE PURPOSE OF THIS REVENUE PROCEDURE?
Purpose of revenue procedure
.01 This revenue procedure sets forth the procedures of the various offices of the Internal Revenue Service for issuing determination letters on the qualified status of pension, profitsharing, stock bonus, annuity, and employee stock ownership plans (ESOPs) under § 401, 403(a), 409 and 4975(e)(7) of the Internal Revenue Code of 1986, and the status for exemption of any related trusts or custodial accounts under § 501(a). Also see Rev. Proc. 2007-44, 2007-2 CB. 54, which contains a description of the determination letter program, including when to submit a request for a determination letter within the 5 -year and 6-year staggered remedial amendment cycles, that apply to individually designed and pre-approved plans.
Organization of revenue procedure
.02 Part I of this revenue procedure contains instructions for requesting determination letters for various types of plans and transactions. Part ? contains procedures for providing notice to interested parties and for interested parties to comment on determination letter requests. Part IQ contains procedures concerning the processing of determination letter requests and describes the effect of a determination letter.
SECTION 2. WHAT CHANGES HAVE BEEN MADE TO THIS PROCEDURE?
In general
.01 This revenue procedure is a general update of Rev. Proc. 2009-6, 2009-1 I.R.B 189, which contains the Service's general procedures for employee plans determination letter requests.
Other changes
.02 In addition to minor revisions, such as updating references, the following changes have been made:
(1) Section 2.03 is revised to reference the 2009 Cumulative List, Notice 2009-98, 2009-52 LRB. 974.
(2) Section 3.03 is revised to reference the first submission period for Cycle E individually designed plans and § 414(d) governmental plans for which an election has been made by the plan sponsor to treat Cycle E as the initial EGTRRA remedial amendment cycle for the plan.
(3) Section 4.01(2) is revised to reference Rev. Proc. 2009-36, 2009-35 I.R.B. 304, which modifies Rev. Proc. 2007-44, 2007-2 CB. 54.
(4) Section 6.05 is revised to indicate that documents submitted should not be stapled or bound in order for the documents to be properly scanned.
(5) Section 6.14 is revised to provide that applications must be submitted with...