SECTION 1. PURPOSE
SECTION 2. CHANGES
SECTION 3. BACKGROUND
.01 Legislation authorizing user fees
.02 Related Revenue Procedures
SECTION 4. SCOPE
.01 Requests to which a user fee applies
.02 Requests to which a user fee does not apply
.03 Exemptions from the user fee requirements
SECTION 5. DEFINITIONS
SECTION 6. FEE SCHEDULE
.01 Employee plans letter ruling requests
.02 Requests for certain administrative exemptions
.03 Administrative scrutiny determinations
.04 Opinion letters and advisory letters on master and prototype
.05 Notification letters issued by National Office on mass
submitter regional prototype plans
.06 Opinion letters on prototype individual retirement accounts/
annuities and simplified employee pensions (SEPs),
including salary reduction SEPs (SARSEPS)
.07 Compliance statements
.08 Employee plans determination letters
.09 Advisory letters on volume submitter plans
.10 Notification letters issued by key district offices with
respect to regional prototype plans
.11 Exempt organizations letter rulings
.12 Exempt organizations determination letters and requests for
group exemption letters
SECTION 7. MAILING ADDRESS FOR REQUESTING LETTER RULINGS, DETERMINATION
.01 Matters handled by National Office
.02 Matters handled by key district offices
SECTION 8. REQUESTS INVOLVING MULTIPLE OFFICES, FEE CATEGORIES, ISSUES,
TRANSACTIONS, OR ENTITIES
.01 Requests involving several offices
.02 Requests involving several fee categories
.03 Requests involving several issues
.04 Requests involving several unrelated transactions
.05 Requests involving several entities
SECTION 9. PAYMENT OF FEE
.01 Method of payment
.02 Transmittal forms
.03 Effect of nonpayment or payment of incorrect amount
SECTION 10. REFUNDS
.01 General rule
SECTION 11. REQUEST FOR RECONSIDERATION OF USER FEE
SECTION 12. EFFECT ON OTHER DOCUMENTS
SECTION 13. EFFECTIVE DATE
SECTION 1. PURPOSE
This revenue procedure provides guidance for complying with the user fee program of the Internal Revenue Service as it pertains to requests for letter rulings, determination letters, etc. on matters under the jurisdiction of the Assistant Commissioner (Employee Plans and Exempt Organizations); requests for compliance statements under the Voluntary Compliance Resolution program described in Rev. Proc. 94-62, 1994-39 I.R.B. 11; and requests for administrative scrutiny determinations under Rev. Proc. 93-41, 1993-2 C.B. 536. The user fee program as it pertains to requests for letter rulings, etc. on matters under the jurisdiction of the Associate Chief Counsel (Domestic), the Associate Chief Counsel (Employee Benefits and Exempt Organizations), the Associate Chief Counsel (Enforcement Litigation), and the Associate Chief Counsel (International) is set forth separately in Rev. Proc. 95-1, page 9, this Bulletin.
SECTION 2. CHANGES
The fee schedule has been revised by incorporating the user fees applicable to the adoption of a nonmodel amendment for section 401(a)(17) of the Internal Revenue Code pursuant to the alternative amendment procedures described in Rev. Proc. 94-13, 1994-1 C.B. 566, but otherwise has not been changed.
SECTION 3. BACKGROUND
.01 LEGISLATION AUTHORIZING USER FEES. Section 10511 of the Revenue Act of 1987, Public Law 100-203, 101 Stat. 1382, 1446, enacted December 22, 1987, as amended by section 743 of the Uruguay Round Agreements Act, Public Law 103-455, enacted December 8, 1994 (hereafter the two laws are referred to together as the "Act"), provides that the Secretary of the Treasury or delegate (the "Secretary") shall establish a program requiring the payment of user fees for requests to the Service for rulings, opinion letters, determination letters, and similar requests. The fees apply to requests made on or after February 1, 1988 and before October 1, 2000. The fees charged under the program (1) are to vary according to categories (or subcategories) established by the Secretary; (2) they are to be determined after taking into account the average time for, and difficulty of, complying with requests in each category and subcategory; and (3) they are to be payable in advance. The Secretary is to provide for such exemptions and reduced fees under the program as the Secretary determines to be appropriate, but the average fee applicable to each category must not be less than the amount specified in the Act.
.02 RELATED REVENUE PROCEDURES. A list of revenue procedures relating to requests for letter rulings, opinion letters, etc. on matters under the jurisdiction of the Assistant Commissioner (Employee Plans and Exempt Organizations) that require payment of a user fee, requests under the Voluntary Compliance Resolution program and the Standardized VCR Procedure, and requests for administrative scrutiny determinations under Rev. Proc. 93-41, is set forth in the appendix to this revenue procedure.
SECTION 4. SCOPE
.01 REQUESTS TO WHICH A USER FEE APPLIES. In general, user fees apply to all requests for letter rulings, opinion letters, notification letters, determination letters, and advisory letters submitted by or on behalf of taxpayers, sponsoring organizations or other entities as described in this revenue procedure. Voluntary compliance fees applicable to requests under the Voluntary Compliance Resolution program or the Standardized Voluntary Compliance Procedure described in Rev. Proc. 94-62, and administrative scrutiny determination user fees described in Rev. Proc. 93-41, are collected through the user fee program. Requests to which a user fee, a voluntary compliance fee, or an administrative scrutiny determination user fee is applicable must be accompanied by the appropriate fee as determined from the fee schedule set forth in section 6 of this revenue procedure. The fee may be refunded as set forth in section 10 of this revenue procedure.
.02 REQUESTS TO WHICH A USER FEE DOES NOT APPLY. User fees do not apply to:
(1) Submissions with respect to the model amendment described in section 6 of Rev. Proc. 93-12, 1993-1 C.B. 479.
(2) Submissions with respect to the model amendment described in Rev. Proc. 93-47, 1993-2 C.B. 578.
(3) Elections made pursuant to section 4 of Rev. Proc. 92-85, 1992-2 C.B. 490, pertaining to automatic extensions of time under section 301.9100-1.
(4) Form 5305, Individual Retirement Trust Account. This model trust form may be used by an individual who wishes to adopt an individual retirement account under section 408(a). It should not be filed with the Internal Revenue Service.
(5) Form 5305-A, Individual Retirement Custodial Account. This model custodial account form may be used by an individual who wishes to adopt an individual retirement account under section 408(a). It should not be filed with the Internal Revenue Service.
(6) Requests for information letters.
(7) Change in accounting period or method permitted to be made by a published automatic change revenue procedure.
.03 EXEMPTIONS FROM THE USER FEE REQUIREMENTS. The user fee requirements do not apply to:
(1) Departments, agencies, or instrumentalities of the United States that certify that they are seeking a letter ruling, determination letter, opinion letter or similar letter on behalf of a program or activity funded by federal appropriations. The fact that a user fee is not charged does not have any bearing on whether an applicant is treated as an agency or instrumentality of the United States for purposes of any provision of the Code.
(2) Requests as to whether a worker is an employee for federal employment taxes and income tax withholding purposes (chapters 21, 22, 23, and 24 of subtitle C of the Code) submitted on Form SS-8, Information for Use in Determining Whether a Worker is an Employee for Federal Employment Taxes and Income Tax Withholding, or its equivalent. Such a request may be submitted in connection with an application for a determination on the qualification of a plan when it is necessary to determine whether an employer-employee relationship exists. See section 5.11 of Rev. Proc. 95-6, page 153, this Bulletin. In that case, although no user fee applies to the request submitted on Form SS-8, the applicable user fee must be paid in connection with the application for determination on the plan's qualification.
(3) Requests for an opinion letter or a notification letter with respect to an amendment of a previously approved master or prototype plan or a previously approved regional prototype plan, where the plan is being amended only to the extent necessary to meet the requirements of section 3 of Rev. Proc. 93-10, 1993-1 C.B. 476 (relating to nonstandardized safe harbor plans).
SECTION 5. DEFINITIONS
The following terms as used in this revenue procedure have the same meaning as they have in the pertinent revenue procedure referred to below and described in the appendix:
determination Rev. Proc. 93-41
Adoption agreement Rev. Proc. 89-9, Rev. Proc. 89-13
Advisory letter Rev. Proc. 89-9, Rev. Proc. 95-6
Basic plan document Rev. Proc. 89-9, Rev. Proc. 89-13
Compliance statement Rev. Proc. 94-62
Determination letter Rev. Proc. 90-27, Rev. Proc. 95-6
Group exemption letter Rev. Proc. 80-27
Information letter Rev. Proc. 95-4
Letter ruling Rev. Proc. 95-4
Mass submitter Rev. Proc. 89-9, Rev. Proc. 89-13,
Mass submitter plan Rev. Proc. 89-9
Mass submitter regional
prototype plan Rev. Proc. 89-13
Master plan Rev. Proc. 89-9
Minor modification Rev. Proc. 89-9, Rev. Proc. 87-50
Notification letter Rev. Proc. 89-13, Rev. Proc. 95-4
Opinion letter Rev. Proc. 89-9, Rev. Proc. 95-4
Prototype plan Rev. Proc. 89-9
Regional prototype plan Rev. Proc. 89-13
Sponsor Rev. Proc. 89-1
Sponsoring organization Rev. Proc. 89-9, Rev. Proc. 90-21
Standardized VCR Procedure Rev. Proc. 94-62
VCR compliance statement Rev. Proc. 94-62
Volume submitter plan Rev. Proc. 95-6
Volume submitter specimen plan Rev. Proc. 95-6
Voluntary Compliance Resolution
Program Rev. Proc. 94-62
Word-for-word identical adoption Rev. Proc. 89-9, Rev. Proc. 87-50
SECTION 6. FEE SCHEDULE
The amount of the user fee payable with respect to each category or subcategory of submission is as set forth in the following schedule.
EMPLOYEE PLANS CATEGORY FEE
.01 EMPLOYEE PLANS LETTER RULINGS REQUESTS.
(1) Computation of exclusion for annuitant under
(2) Change in plan year (Form 5308) $150
NOTE: No user fee is required if the requested change is
permitted to be made pursuant to the procedure for automatic
approval set forth in Rev. Proc. 87-27, 1987-1 C.B. 769.
(3) Change in funding method $275
(4) Approval to become a nonbank trustee (see section
1.401-12(n) of the Income Tax Regulations) $3,000
(5) Waiver of minimum funding standard, under section
412(d) of the Code:
(a) Waiver of $1,000,000 or more $3,000
(b) Waiver of less than $1,000,000 $1,500
(6) Letter ruling under Rev. Proc. 90-49, 1990-2
(7) Individually designed simplified employee pension
(8) All other letter rulings $1,775
Reduced fees applicable to all other letter rulings:
(a) Letter ruling requests by or on behalf of
eligible retirement plans (within the meaning of section
402(c)(8)(B) (with assets of less than $150,000 $500
(b) Letter ruling requests from U.S. citizens and
resident alien individuals, domestic trusts, and domestic
estates whose "total income" as reported on their federal
income tax return (as amended) filed for a full (12 months)
taxable year ending before the date the request is filed,
plus any interest income not subject to tax under section
103 (interest on state and local bonds) for that period, is
less than $150,000 $500
NOTE: The reduced fee applies to a married individual
if the combined gross income of the applicant and
the applicant's spouse is less than $150,000. The gross
incomes of the applicant and the applicant's spouse are
not combined, however, if the applicant is legally
separated from his or her spouse and the spouses do
not file a joint income tax return with each other.
In the case of a letter ruling request from a
domestic estate or trust that, at the time the request
is filed, has not filed an income tax return for a full
taxable year, the reduced fee will be applicable if the
decedent's or (in the case of an individual grantor) the
grantor's total income as reported on the last return
filed for a full taxable year ending before the date of
death or the date of the transfer, taking into account any
additions required to be made to total income described in
this subparagraph, is less than $150,000.
(c) Letter ruling requests from organizations
exempt from income tax under "Subchapter F Exempt
Organizations" with gross receipts of
less than $150,000 $500
NOTE: An organization exempt from income tax under
Subchapter F of the Code must certify in its request
for a letter ruling that its gross receipts for the
last full taxable year before the request was filed
were less than $150,000.
.02 REQUESTS FOR CERTAIN ADMINISTRATIVE EXEMPTIONS.
Requests for administrative exemptions for $1,775
participant-directed transactions that are in
compliance with the regulations under section 404(c)
of the Employee Retirement Income Security Act of 1974
(ERISA) but may result in prohibited transactions under
NOTE: The provisions of Rev. Proc. 75-26, 1975-1 C.B. 722,
are applicable to such requests.
.03 ADMINISTRATIVE SCRUTINY DETERMINATIONS.
(1) For the first separate line of business for
which a determination is requested $2,750
(2) For each additional separate line of business for
which a determination is requested $875
.04 OPINION LETTERS AND ADVISORY LETTERS ON MASTER AND PROTOTYPE PLANS.
(1) Mass submitter M & P plan, per basic plan document
(new or amended, regardless of number of adoption agreements) $3,000
(2) Sponsoring organization's word-for-word identical
adoption of M & P mass submitter's basic plan document
(or an amendment thereof), per adoption agreement
(mass submitters that are sponsoring organizations in
their own right are liable for this fee) $100
NOTE: If a mass submitter submits, in any 12-month period
ending January 31, more than 300 applications on behalf
of word-for-word adopters with respect to a particular
adoption agreement, only the first 300 such applications
will be subject to the fee; no fee will apply to those
in excess of the first 300 such applications submitted
within the 12-month period.
(3) Sponsoring organization's minor modification of
M & P mass submitter's plan document, per adoption
(4) Nonmass submission (new or amended) by M & P
sponsoring organization, per adoption agreement $3,000
(5) M & P mass submitter's request for an advisory
letter with respect to the addition of optional provisions
following issuance of a favorable opinion letter (see
section 18.031(c) of Rev. Proc. 89-9), per basic document
(regardless of the number of adoption agreements) $400
(6) M & P mass submitter's addition of new adoption
agreements after the basic plan document and
associated adoption agreements have been approved,
per adoption agreement $400
(7) Assumption of sponsorship of an approved M & P plan,
without any amendment to the plan document, by a new
entity, as evidenced by a change of employer identification
(8) Adoption, by M & P mass submitter or nonmass
submitter, of nonmodel amendment pursuant to the limited
amendment procedure described in Rev. Proc. 93-12,
to comply with section 401(a)(31) $400
(9) Adoption, by M & P sponsoring organization or
M & P mass submitter, or nonmodel amendment pursuant
to the section 401(a)(17) amendment procedures described
in Rev. Proc. 94-13 $400
NOTE: Plans that are amended to reflect section
401(a)(17) as amended by the Omnibus Budget
Reconciliation Act of 1993 ("OBRA '93") pursuant to
the limited amendment procedures for nonmodel amendments
in section E of Part IV of Rev. Proc. 94-13 that are also
amended to include plan language required under section
401(a)(31) pursuant to the limited amendment procedures
contained in sections 7 through 10 of Rev. Proc. 93-12
may be submitted simultaneously. In such a case, only
one application and the user fee for a single amendment
need be submitted.
.05 NOTIFICATION LETTERS ISSUED BY NATIONAL OFFICE ON
MASS SUBMITTER REGIONAL PROTOTYPE PLANS.
(1) Mass submitter regional prototype plan, per basic
plan document (new or amended, regardless of number of
adoption agreements) $3,000
NOTE: Separate notification letters are required for
sponsors utilizing mass submitter regional prototype
plans. Such notification letters are issued by key
district offices. The applicable user fee is set forth
in section 6.10(1) of this revenue procedure.
(2) Regional prototype plan mass submitter's addition
of new adoption agreements after the basic plan
document and associated adoption agreements have been
approved, per adoption agreement $400
(3) Regional prototype plan mass submitter's adoption
of nonmodel amendment pursuant to the limited amendment
procedure described in Rev. Proc. 93-12,
to comply with section 401(a)(31) (Form 4461 or 4461-A) $400
(4) Adoption by regional prototype plan mass submitter
(other than an identical adopter of an M & P mass
submitter plan) of a nonmodel amendment pursuant to the
section 401(a)(17) amendment procedures described in
Rev. Proc. 94-13 $400
NOTE: See note in section 6.04(9) of this revenue procedure.
.06 OPINION LETTERS ON PROTOTYPE INDIVIDUAL RETIREMENT
ACCOUNTS/ANNUITIES AND SIMPLIFIED EMPLOYEE PENSIONS,
INCLUDING SALARY REDUCTION SEPs (SARSEPS).
(1) Mass submitter plan, per plan document, new or
(2) Sponsoring organization's word-for-word identical
adoption of mass submitter's prototype IRA or SEP, per plan
document or an amendment thereof $100
NOTE: If a mass submitter submits, in any 12-month
period ending January 31, more than 300 applications on
behalf of word-for-word adopters with respect to a particular
adoption agreement, only the first 300 such applications will
be subject to the fee; no fee will apply to those in excess
of the first 300 such applications submitted within the
(3) Sponsoring organization's minor modification
of mass submitter's prototype IRA or SEP, per plan
(4) Nonmass submission (new or amended) by
sponsoring organization, per plan document (Form 5306 or
Form 5306-SEP) $500
(5) Amendment of an approved SEP or SARSEP by a mass
submitter, an identical adopter, or other sponsoring
organization solely by the adoption of the Model Amendment
reproduced in the Appendix to Rev. Proc. 91-44, per plan
(6) Adoption of a nonmodel amendment for section
401(a)(17) by a sponsor of a prototype SEP or a SEP
mass submitter pursuant to the alternative amendment
procedures for nonmodel amendments procedures described
in Rev. Proc. 94-13 $400
.07 COMPLIANCE STATEMENTS.
(1) Request for a compliance statement under
the Voluntary Compliance Resolution program described in
(a) For a plan with assets of less
than $500,000, and no more than 1,000 plan
(b) For a plan with assets of at least
$500,000, and no more than 1,000 plan participants $1,250
(c) For a plan with more than 1,000 plan
participants but less than 10,000 plan
(d) For a plan with 10,000 or more plan
NOTE: In establishing the number of plan participants,
the plan sponsor will use the numbers from the most
recently filed Form 5500 series.
(2) Request for a compliance statement
under the Standardized VCR Procedure $350
.08 EMPLOYEE PLANT DETERMINATION LETTERS.
(1) If the plan is intended to satisfy a
design-based or nondesign-based safe harbor, or if
the applicant is not electing to receive a
determination with respect to any of the general
tests, and the applicant is not electing to
receive a determination with respect to the
average benefit test:
(a) Form 5300 $700
(b) Form 5303 $700
(c) Form 5310 $225
(d) Form 5307 $125
(e) Form 6406 $125
(f) Multiple employer plan:
(i) 2 to 10 employers $700
(ii) 11 to 99 employers $1,400
(iii) 100 to 499 employers $2,800
(iv) Over 499 employers $5,600
NOTE: In the case of a multiple employer plan, if
any of the participating employers uses the
average benefit/general test, the fees set forth
in paragraph (2) below would apply to the initial
submission. For each employer adopting the plan
after the initial submission the fee would depend
on whether the adopting employer uses the average
benefit/general test: If the employer does not use
that test, the fee would be $700; if the employer
uses the test, the fee would be $1,250.
(2) If the applicant is electing to receive a determination with respect to the average benefit test and/or any of the general tests:
(a) Form 5300 or Form 5303 $1,250
(b) Form 5307 $1,000
(c) Form 5310 $375
(d) Multiple employer plan:
(i) 2 to 10 employers $1,250
(ii) 11 to 99 employers $2,000
(iii) 100 to 499 employers $3,500
(iv) Over 499 employers $6,500
(3) Group trusts contemplated by Rev. Rul.
81-100, 1981-1 C.B. 326 $750
(4) Adoption of nonmodel amendment by
employer maintaining an individually designed
plan, pursuant to the limited amendment procedure
described in Rev. Proc. 93-12 to comply with
section 401(a)(31) of the Code (Form 6406) $125
(5) Adoption of nonmodel amendment by
employer that has previously adopted a volume
submitter's specimen plan and wishes to utilize
the version of the specimen plan that includes a
nonmodel amendment pursuant to the limited
amendment procedure described in Rev. Proc. 93-12
to comply with section 401(a)(31) (Form 5307) $125
(6) Adoption of nonmodel amendment by employer
maintaining an individually designed plan, pursuant
to the alternative amendment procedures for nonmodel
amendments described in Rev. Proc. 94-13 for
section 401(a)(17) $125
(7) Adoption of nonmodel amendment by employer that
has previously adopted a volume submitter's specimen plan
and wishes to utilize the version of the specimen plan
that includes a nonmodel amendment pursuant to the
alternative amendment procedures described in
Rev. Proc. 94-13 for section 401(a)(17) $125
NOTE: See note in section 6.04(9) of this revenue procedure.
09. ADVISORY LETTERS ON VOLUME SUBMITTER PLANS.
(1) Volume submitter specimen plans $1,500
NOTE: A practitioner that has received approval of
a volume submitter specimen plan in a key district
office must receive separate approval of the plan
from each other key district office in which there
are clients adopting substantially similar plans.
If the practitioner certifies at the time of
filing with the second key district office that
the specimen plan is identical to a specimen plan
approved by another key district office with
respect to that practitioner and attaches a copy
of that office's advisory letter, then the user
fee that would otherwise be charged for the
specimen plan will not be charged.
(2) Adoption of nonmodel amendment by sponsor
of volume submitter specimen plan pursuant to the
limited amendment procedure described in Rev.
Proc. 93-12 to comply with section 401(a)(31) $400
(3) Adoption of nonmodel amendment for
section 401(A)(17) by sponsor of volume submitter
specimen plan pursuant to the alternative amendment
procedures described in Rev. Proc. 94-13 $400
NOTE: See note in section 6.04(9) of this revenue
10. NOTIFICATION LETTERS ISSUED BY KEY
DISTRICT OFFICES WITH RESPECT TO REGIONAL PROTOTYPE
(1) Sponsor's identical adoption of mass
submitter's regional prototype plan basic plan
document, per adoption agreement (mass submitters
that are sponsors in their own right are liable
for this fee) (Form 4461-B) $100
(2) Nonmass submission by sponsor of regional
prototype plan, per adoption agreement (Form 4461
(3) Sponsor's adoption of nonmodel amendment
pursuant to the limited amendment procedure
described in Rev. Proc. 93-12, comply with section
401(a)(31) (Form 4461 or 4461-A) $400
(4) Sponsor's adoption of nonmodel amendment for
section 401(a)(17) pursuant to the alternative
amendment procedures for nonmodel amendments
described in Rev. Proc. 94-13 $400
NOTE: See note in section 6.04(9) of this revenue procedure.
EXEMPT ORGANIZATIONS CATEGORY FEE
11. EXEMPT ORGANIZATIONS LETTER RULINGS.
(1) Applications with respect to change in
accounting period (Form 1128) $150
NOTE: No user fee is charged if the procedure
described in Rev. Proc. 85-58, 1985-2 C.B. 740, is
used by timely filing the appropriate information
return, or if the procedure described in Rev.
Proc. 76-10, 1976-1 C.B. 548, for organizations
with group exemptions is followed.
(2) Applications with respect to change in accounting
method (Form 3115) $200
NOTE: No user fee is charged if the method
described in Rev. Proc. 92-74, 1992-2 C.B. 442, or
that described in Rev. Proc. 92-75, 1992-2 C.B.
448, is used. Taxpayers complying timely with
whichever of those revenue procedures is
applicable will be deemed to have obtained the
consent of the Commissioner of Internal Revenue to
change their method of accounting.
(3) Advance approval of scholarship grant-
making procedures of a private foundation that has
an agreement for the administration of the
scholarship program with the National Merit
Scholarship Corp., or similar organization
administering a scholarship program shown to meet
Service requirements $100
(4) Request for a letter ruling as to whether
an organization exempt from federal income tax is
required to file an annual return under section
(5) Request for a confirmation letter ruling
dealing with private benefit/inurement issues on
the tax-exempt status of the organization arising
from proposed tax-exempt bond financing $100
(6) All other letter rulings $1,775
Reduced fees applicable to all other letter rulings:
(a) Organizations with gross receipts less
than $150,000 $500
NOTE: An exempt organization seeking a
reduced fee must certify in the letter ruling
request that its gross receipts for the last
taxable year before the request is filed were less
(b) Letter ruling requests from U.S. citizens
and resident alien individuals, domestic trusts,
and domestic estates whose "total income" as
reported on their federal income tax return (as
amended) filed for a full (12 months) taxable year
ending before the date the request is filed, plus
any interest income not subject to tax under
section 103 (interest on state and local bonds)
for that period, is less than $150,000 $500
NOTE: The reduced fee applies to a married individual
if the combined gross income of the applicant and the
applicant's spouse is less than $150,000. The gross
incomes of the applicant and the applicant's spouse
are not combined, however, if the applicant is legally
separated from his or her spouse and the spouses do
not file a joint income tax return with each other.
In the case of a letter ruling request from
a domestic estate or trust that, at the time the
request is filed, has not filed an income tax
return for a full taxable year, the reduced fee
will be applicable if the decedent's or (in the
case of an individual grantor) the grantor's total
income as reported on the last return filed for a
full taxable year ending before the date of death
or the date of the transfer, taking into account
any additions required to he made to total income
described in this subparagraph, is less than
(c) Letter ruling requests in which a
taxpayer requests substantially identical letter
rulings for multiple entities with a common member
or activity, or multiple members of a common
entity, for each additional letter ruling request
after the $1,775 fee has been paid for the first
letter ruling request $200
12. EXEMPT ORGANIZATIONS DETERMINATION
LETTERS AND REQUESTS FOR GROUP EXEMPTION LETTERS.
(1) Initial application for exemption under
section 501 or section 521 from organizations
(other than pension, profit-sharing, and stock
bonus plans described in section 401) that have
had annual gross receipts averaging not more than
$10,000 during the preceding four years, or new
organizations that anticipate gross receipts
averaging not more than $10,000 during their first
NOTE: Organizations seeking this reduced fee
must sign a certification with their application
that the receipts are or will be not more than the
(2) Initial application for exempt status
from organizations otherwise described in
paragraph (1) of this section 6.12
whose actual or anticipated
gross receipts exceed the $10,000 average annually $465
NOTE: If an organization that is already
recognized as exempt under section 501(c)
seeks reclassification under another
subparagraph of section 501(c), a new user fee
will be charged whether or not a new application
is required. An additional fee applies to
organizations that seek recognition of exemption
under section 501(c)(4) (unless requested at the
time of the section 501(c)(3) application) for a
period for which they do not qualify for exemption
under section 501(c)(3) because their application
was filed late and they do not qualify for relief
under section 301.9100-1.
(3) Group exemption letters $500
SECTION 7. MAILING ADDRESS FOR REQUESTING LETTER RULINGS, DETERMINATION LETTERS, ETC.
.01 MATTERS HANDLED BY NATIONAL OFFICE. Requests should either be mailed to the appropriate address set forth in this section 7.01, or hand delivered to the drop box at the 12th Street Entrance of 1111 Constitution Avenue, N.W., Washington, D.C. No dated receipt will be given at the drop box.
Internal Revenue Service
P.O. Box 14073, Ben Franklin Station
Washington, D.C. 20044
(2) Employee plans opinion letters, advisory letters, or notification letters (that is, notification letters with respect to mass submitters' regional prototype plans) under Rev. Proc. 89-9, Rev. Proc. 89-13 or Rev. Proc. 95-4:
Internal Revenue Service
P.O. Box 14073, Ben Franklin Station
Washington, D.C. 20044
(3) Employee plans compliance statements under Rev. Proc. 94-62:
Internal Revenue Service
Ben Franklin Station
Washington, D.C. 20044
(4) Employee plans administrative scrutiny determinations under Rev. Proc. 93-41:
Internal Revenue Service
Ben Franklin Station
Washington, D.C. 20044
(5) Exempt organizations letter rulings:
Internal Revenue Service
P.O. Box 120, Ben Franklin Station
Washington, D.C. 20044
.02 MATTERS HANDLED BY KEY DISTRICT OFFICES. A request for a determination letter submitted pursuant to Rev. Proc. 91-66, Rev. Proc. 92-24, Rev. Proc. 92-60, or Rev. Proc. 95-6, a request for a notification letter submitted pursuant to Rev. Proc. 89-13 (other than with respect to a mass submitter's regional prototype plan), a request for an advisory letter with respect to a volume submitter specimen plan, or an application for recognition of exemption submitted pursuant to Rev. Proc. 90-27 should be sent to the following address:
EMPLOYEE PLANS APPLICATIONS
If entity is in: Send request for determination
letter, notification letter, or
advisory letter to this address:
Connecticut, Maine, Internal Revenue Service
Massachusetts, New Hampshire, EP/EO Division
New York, Rhode Island, P.O. Box 1680, GPO
Vermont Brooklyn, NY 11202
Delaware, District of Columbia, Internal Revenue Service
Maryland, New Jersey, EP/EO Division
Pennsylvania, Virginia, any U.S. P.O. Box 17288
possession or foreign country Baltimore, MD 21203
Indiana, Kentucky, Michigan, Internal Revenue Service
Ohio, West Virginia EP/EO Division
Cincinnati, OH 45201
Arizona, Colorado, Kansas, Internal Revenue Service
Oklahoma, New Mexico, Texas, EP/EO Division
Utah, Wyoming Mail Code 4950 DAL
1100 Commerce Street
Dallas, TX 75242
Alabama, Arkansas, Florida, Internal Revenue Service
Georgia, Louisiana, Mississippi, EP/EO Division
North Carolina, South Carolina, P.O. Box 941
Tennessee Atlanta, GA 30370
Alaska, California, Hawaii, Internal Revenue Service
Idaho, Nevada, Oregon, EP Application
Washington EP/EO Division
McCaslin Industrial Park
2 Cupania Circle
Monterey Park, CA 91754-7406
Illinois, Iowa, Minnesota, Internal Revenue Service
Missouri, Montana, Nebraska, EP/EO Division
North Dakota, South Dakota, 230 S. Dearborn DPN 20-6
Wisconsin Chicago, IL 60604
EXEMPT ORGANIZATIONS APPLICATIONS
If entity is in: Send request for determination
letter, to this address:
Connecticut, Maine, Internal Revenue Service
Massachusetts, New Hampshire, EP/EO Division
New York, Rhode Island, P.O. Box 1680, GPO
Vermont Brooklyn, NY 11202
Delaware, District of Columbia, Internal Revenue Service
Maryland, New Jersey, EP/EO Division
Pennsylvania, Virginia, any U.S. P.O. Box 17010
possession or foreign country Baltimore, MD 21203
Indiana, Kentucky, Michigan, Internal Revenue Service
Ohio, West Virginia EP/EO Division
Cincinnati, OH 45201
Arizona, Colorado, Kansas, Internal Revenue Service
Oklahoma, New Mexico, Texas, EP/EO Division
Utah, Wyoming Mail Code 4950 DAL
1100 Commerce Street
Dallas, TX 75242
Alabama, Arkansas, Florida, Internal Revenue Service
Georgia, Louisiana, Mississippi, EP/EO Division
North Carolina, South Carolina, P.O. Box 941
Tennessee Atlanta, GA 30370
Alaska, California, Hawaii, Internal Revenue Service
Idaho, Nevada, Oregon, EO Application
Washington EP/EO Division
McCaslin Industrial Park
2 Cupania Circle
Monterey Park, CA 91754-7406
Illinois, Iowa, Minnesota, Internal Revenue Service
Missouri, Montana, Nebraska, EP/EO Division
North Dakota, South Dakota, 230 S. Dearborn DPN 20-5
Wisconsin Chicago, IL 60604
SECTION 8. REQUESTS INVOLVING MULTIPLE OFFICES, FEE CATEGORIES, ISSUES, TRANSACTIONS, OR ENTITIES
01. REQUESTS INVOLVING SEVERAL OFFICES. If a request dealing with only one transaction involves more than one of the offices within the National Office of the Service (for example, one issue is under the jurisdiction of the Associate Chief Counsel (Domestic) and another issue is under the jurisdiction of the Assistant Commissioner (Employee Plans and Exempt Organizations)), only one fee applies, namely the highest fee that otherwise would apply to each of the offices involved. See Rev. Proc. 95-1, this Bulletin, for the user fees applicable to issues under the jurisdiction of the Associate Chief Counsel (Domestic), the Associate Chief Counsel (Employee Benefits and Exempt Organizations), the Associate Chief Counsel (Enforcement Litigation), or the Associate Chief Counsel (International).
02. REQUESTS INVOLVING SEVERAL FEE CATEGORIES. If a request dealing with only one transaction involves more than one category, only one fee applies, namely the highest fee that otherwise would apply to each of the categories involved.
03. REQUESTS INVOLVING SEVERAL ISSUES. If a request dealing with only one transaction involves several issues, or a request for a change in accounting method dealing with only one item or sub-method of accounting involves several issues, or a request for a change in accounting period dealing with only one item involves several issues, the request is treated as one request. Therefore, only one fee applies, namely the fee that applies to the particular category or subcategory involved. The addition of a new issue relating to the same transaction will not result in an additional fee, unless the issue places the transaction in a higher fee category.
.04 REQUESTS INVOLVING SEVERAL UNRELATED TRANSACTIONS. If a request involves several unrelated transactions, or a request for a change in accounting method involves several unrelated items or sub- methods of accounting, or a request for a change in accounting period involves several unrelated items, each transaction or item is treated as a separate request. As a result, a separate fee will apply for each unrelated transaction or item. An additional will apply if the request is changed by the addition of an unrelated transaction or item not contained in the initial submission.
.05 REQUESTS INVOLVING SEVERAL ENTITIES. Each entity involved in a transaction (for example, an exempt hospital reorganization) that desires a separate letter ruling in its own name must pay a separate fee regardless of whether the transaction or transactions may be viewed as related. In certain situations, however, a reduced fee may be charged. See section 6.11(6)(c) of this revenue procedure.
SECTION 9. PAYMENT OF FEE
.01. METHOD OF PAYMENT. Each request to the Service for a letter ruling, determination letter, opinion letter, etc. must be accompanied by a check or money order, payable to the Internal Revenue Service, in the appropriate amount. Taxpayers should not send cash.
.02 TRANSMITTAL FORMS. Form 8717, User Fee for Employee Plan Determination Letter Request, and Form 8718, User Fee for Exempt Organization Determination Letter Request, are intended to be used as attachments to determination letter applications. Space is reserved for the attachment of the applicable user fee check or money order. No similar form has been designed to be used in connection with requests for letter rulings, opinion letters, notification letters, advisory letters, compliance statements or administrative scrutiny determinations.
.03 EFFECT OF NONPAYMENT OR PAYMENT OF INCORRECT AMOUNT. It will be the general practice of the Service that:
(1) Except in the case of requests for determination letters or opinion letters as to the qualification of employee plans (see paragraph (2) below), the respective offices within the Service that are responsible for issuing letter rulings, determination letters, etc. will exercise discretion in deciding whether to immediately return submissions that are not accompanied by a properly completed check or money order or that are accompanied by a check or money order for less than the correct amount. In those instances where the submission is not immediately returned, the requester will be contacted and given a reasonable amount of time to submit the proper fee. If the proper fee is not received within a reasonable amount of time, the entire submission will then be returned. However, the respective offices of the Service, in their discretion, may defer substantive consideration of a submission until proper payment has been received.
(2) If a request for a determination letter or opinion letter as to the qualification of an employee plan is not accompanied by a properly completed check or money order or if the request is accompanied by a check or money order for less than the correct amount, the entire submission will be returned to the requester.
(3) An application for a determination letter will not be returned merely because Form 8717 or Form 8718 was not attached.
(4) The return of a submission to the requester may adversely affect substantive rights if the submission is not perfected and resubmitted to the Service within 30 days of the date of the cover letter returning the submission. Examples of this are: (a) where an application for a determination letter is submitted prior to the expiration of the remedial amendment period under section 401(b) and is returned because no user fee was attached, the submission will be timely if it is resubmitted by the expiration of the remedial amendment period or, if later, within 30 days after the application was returned; and (b) where an application for exemption under section 501(c)(3) is submitted before expiration of the period provided by section 1.508-1(a)(2) and is returned because no user fee was attached, the submission will be timely if it is resubmitted before expiration of the period provided by section 1.508-1(a)(2) or within 30 days, whichever is later.
(5) If a check or money order is for more than the correct amount, the submission will be accepted and the amount of the excess payment will be returned to the requester.
SECTION 10. REFUNDS
.01 GENERAL RULE. In general, the fee will not be refunded unless the Service declines to rule on all issues for which a ruling is requested.
(1) THE FOLLOWING SITUATIONS ARE EXAMPLES OF SITUATIONS IN WHICH THE FEE WILL NOT BE REFUNDED:
(a) The request for a letter ruling, determination letter, etc. is withdrawn at any time subsequent to its receipt by the Service, unless the only reason for withdrawal is that the Service has advised the requester that a higher user fee than was sent with the request is applicable and the requester is unwilling to pay the higher fee.
(b) The request is procedurally deficient, although accompanied by the proper fee or an overpayment and is not timely perfected by the requester. When there is a failure to timely perfect the request, the case will be considered closed and the failure to perfect will be treated as a withdrawal for purposes of this revenue procedure.
(c) A letter ruling, determination letter, etc. is revoked in whole or in part at the initiative of the Service. The fee paid at the time the original letter ruling, determination letter, etc. was requested will not be refunded.
(d) The request contains several issues and the Service rules on some, but not all, of the issues. The highest fee applicable to the issues on which the Service rules will not be refunded.
(e) The requester asserts that a letter ruling the taxpayer received covering a single issue is erroneous or not responsive (other than an issue on which the Service has declined to rule) and requests reconsideration. The Service, upon reconsideration, does not agree that the letter ruling is erroneous or is not responsive. The fee accompanying the request for reconsideration will not be refunded.
(f) The situation is the same as described in subparagraph (e) of this section 10.02(1) except that the letter ruling covered several unrelated transactions. The Service, upon reconsideration, does not agree with the taxpayer that the letter ruling is erroneous or not responsive for all of the transactions, but does agree that it is erroneous as to one transaction. The fee accompanying the request for reconsideration will not be refunded except to the extent applicable to the transaction for which the Service agrees the letter ruling was in error.
(g) The request is for a supplemental letter ruling, determination letter, etc. concerning a change in facts (whether significant or not) relating to the transaction ruled on.
(h) The request is for reconsideration of an adverse or partially adverse letter ruling or a final adverse determination letter, and the requester submits arguments and authorities not submitted before the original letter ruling or determination letter was issued.
(2) THE FOLLOWING SITUATIONS ARE EXAMPLES OF SITUATIONS IN WHICH THE FEE WILL BE REFUNDED:
(a) In a situation to which section 10.02(1)(h) of this revenue procedure does not apply, the taxpayer asserts that a letter ruling the taxpayer received covering a single issue is erroneous or not responsive (other than an issue on which the Service declined to rule) and requests reconsideration. The Service agrees, upon reconsideration, that the letter ruling is erroneous or is not responsive. The fee accompanying the taxpayer's request for reconsideration will be refunded.
(b) In a situation to which section 10.02(1)(h) of this revenue procedure does not apply, the requester requests a supplemental letter ruling, determination letter, etc. to correct a mistake that the Service agrees it made in the original letter ruling, determination letter, etc., such as a mistake in the statement of facts or in the citation of a Code section. Once the Service agrees that it made a mistake, the fee accompanying the request for the supplemental letter ruling, determination letter, etc. will be refunded.
(c) The taxpayer requests and is granted relief under section 7805(b) in connection with the revocation in whole or in part, of a previously issued letter ruling, determination letter, etc. The fee accompanying the request for relief will be funded.
SECTION 11. REQUEST FOR RECONSIDERATION OF USER FEE
A taxpayer that believes the user fee charged by the Service for its request for a letter ruling, determination letter, etc. is either not applicable or incorrect and wishes to receive a refund of all or part of the amount paid (see section 10 of this revenue procedure) may request reconsideration and, if desired, the opportunity for an oral discussion by sending a letter to the Internal Revenue Service at the applicable Post Office Box or other address given in this section 11. Both the incoming envelope and the letter requesting such reconsideration should be prominently marked "USER FEE RECONSIDERATION REQUEST." No user fee is required for such requests. The request should be marked for the attention of:
IF THE MATTER INVOLVES PRIMARILY: MARK FOR THE ATTENTION OF:
National Office employee plans
Opinion letter and notification Director, Employee Plans Division,
letter requests CP:E:EP
Minimum funding waiver requests, Director, Employee Plans Division,
requests under Rev. Proc. 90-49, CP:E:EP
and requests for computation of
the exclusion ratio under section
All other employee plans letter Director, Employee Plans Division,
ruling requests CP:E:EP
Employee plans and/or exempt Chief, Technical/Review Staff
____ Key District Office
(Add name of key district office
handling the request.)
Exempt organizations letter Director, Exempt Organizations
ruling requests Division, CP:E:EO
SECTION 12. EFFECT ON OTHER DOCUMENTS
02. The following revenue procedures, cited in the appendix, are modified by substituting for the references to Rev. Proc. 94-8 that they contain (as the result of their modification by Rev. Proc. 94-8) corresponding references to this revenue procedure: Rev. Proc. 90-21, Rev. Proc. 90-27, Rev. Proc. 90-49, Rev. Proc. 91-22, Rev. Proc. 91-44, Rev. Proc. 92-20, Rev. Proc. 92-38, Rev. Proc. 92-60, and Rev. Proc. 93-12.
SECTION 13. EFFECTIVE DATE
This revenue procedure is effective January 3, 1995.
The principal author of this revenue procedure is John H. Turner of the Employee Plans Division. For further information regarding this revenue procedure, contact Mr. Turner at (202) 622-6214 (not a toll-free number).
Following is a list of revenue procedures relating to requests for letter rulings, determination letters, etc. that require payment of a user fee, or to requests under the Voluntary Compliance Resolution Program or the Standardized VCR Procedure:
A. PROCEDURES APPLICABLE TO BOTH EMPLOYEE PLANS AND EXEMPT ORGANIZATIONS:
Rev. Proc. 95-4, this Bulletin, provides procedures for issuing letter rulings, information letters, etc. on matters relating to matters under the jurisdiction of the Assistant Commissioner (Employee Plans and Exempt Organizations).
B. PROCEDURES APPLICABLE TO EMPLOYEE PLANS MATTERS OTHER THAN ACTUARIAL MATTERS:
Rev. Proc. 75-26, 1975-1 C.B. 722, sets forth the general procedures of the Department of Labor and the Internal Revenue Service for the processing of applications for exemption under section 408(a) of ERISA and section 4975(c)(2) of the Code.
Rev. Proc. 87-50, 1987-2 C.B. 647, as modified by Rev. Proc. 91-44 and Rev. Proc. 92-38, sets forth the procedures of the Service relating to the issuance of rulings and opinion letters with respect to the establishment of individual retirement accounts and annuities (IRAs) under section 408, the entitlement to exemption of related trusts or custodial accounts under section 408(e), and the acceptability of the form of prototype simplified employee pension (SEP) agreements under sections 408(k) and 415.
Rev. Proc. 89-9, 1989-1 C.B. 780, as modified by Rev. Proc. 90-21; Rev. Proc. 91-66 (Sections 8.03-8.08); Rev. Proc. 92-41, 1992-1 C.B. 870; Rev. Proc. 93-9, 1993-1 C.B. 474; and Rev. Proc. 93-12; and Rev. Proc. 94-13; and as supplemented by Rev. Proc. 93-10, 1993-1 C.B. 476, sets forth the procedures of the Service pertaining to the issuance of opinion letters relating to master or prototype pension, profit-sharing and annuity plans involving sections 401 and 403(a), as amended by the Tax Reform Act of 1986 (TRA '86), the Omnibus Budget Reconciliation Act of 1986 (OBRA '86), the Omnibus Budget Reconciliation Act of 1987 (OBRA '87), and the Technical and Miscellaneous Revenue Act of 1988 (TAMRA), and the Omnibus Reconciliation Act of 1993 (OBRA '93) and the status for exemption of related trusts or custodial accounts under section 501(a).
Rev. Proc. 89-13, 1989-1 C.B. 801, as modified by Rev. Proc. 90-21, Rev. Proc. 91-66 (sections 8.03-8.08), Rev. Proc. 92-41, Rev. Proc. 93-9 and Rev. Proc. 93-12, and as supplemented by Rev. Proc. 93-10, sets forth the procedures of the Service for issuing notification letters relating to the qualification, as to form, of certain regional prototype defined contribution plans and defined benefit plans, and provides guidance with respect to the issuance of determination letters to employers adopting such plans as to whether the plans as adopted qualify under sections 401 and 403(a) and as to whether any related trusts or custodial accounts are exempt under section 501(a).
Rev. Proc. 90-21, 1990-1 C.B. 499, modified Rev. Proc. 89-9 and Rev. Proc. 89-13 regarding certain requirements for approval by the Service of master and prototype (M & P) pension, profit-sharing and annuity plans and regional prototype plans.
Rev. Proc. 91-44, 1991-2 C.B. 733, modified Rev. Proc. 87-50 (section 2.10) and Notice 87-62, 1987-2 C.B. 374, to permit a mass submitter or sponsoring organization to obtain an opinion letter for a prototype simplified employee pension (SEP) agreement that provides for contributions pursuant to an employee's election as described in section 408(k)(6). The revenue procedure provides a model amendment that a sponsor may use verbatim to add elective deferral provisions to an existing prototype SEP and also provides two other formats for sponsors to use to add elective deferral provisions to existing prototype SEPs or to use with new prototype SEPs that provide for elective deferrals.
Rev. Proc. 91-66, 1991-2 C.B. 870, which was modified by Rev. Proc. 92-60, Rev. Proc. 93-6 and Rev. Proc. 93-10, set forth temporary procedures relating to the issuance of determination letters on the qualified status of pension, profit-sharing, and annuity plans under sections 401 and 403(a), as amended by the Tax Reform Act of 1986, the Omnibus Budget Reconciliation Act of 1986, the Omnibus Budget Reconciliation Act of 1987, the Technical and Miscellaneous Revenue Act of 1988, and the Omnibus Budget Reconciliation Act of 1989. Rev. Proc. 91-66 has been superseded by Rev. Proc. 93-39, with the exception of sections 8.03-8.08, relating to M & P and regional prototype plans.
Rev. Proc. 92-24, 1992-1 C.B. 739, provides procedures for requesting determination letters on the effect on a plan's qualified status under section 401(a) of the Code of plan language that permits, pursuant to section 420, the transfer of assets in a defined benefit plan to a health benefits account described in section 401(h).
Rev. Proc. 92-38, 1992-1 C.B. 859, provides notice that individual retirement arrangement trusts, custodial account agreements, and annuity contracts must be amended to provide for the required distribution rules in section 408(a)(6) or (b)(3). In addition, Rev. Proc. 92-38 modifies the guidance in Rev. Proc. 87-50 with regard to opinion letters issued to sponsoring organizations, including mass submitters and sponsors of prototype IRAs.
Rev. Proc. 93-12, as modified by Rev. Proc. 93-39, provides a simplified method for master and prototype plan sponsoring organizations or mass submitters, regional prototype plan sponsors or mass submitters, volume submitter specimen plan sponsors, and sponsors of individually designed plans which have received favorable opinion, notification, advisory, or determination letters to amend their plans to comply with section 401(a)(31) by adopting either a model amendment or a nonmodel amendment for approval by the Service.
Rev. Proc. 93-39, 1993-2 C.B. 513, sets forth procedures for requesting determination letters for pension, profit-sharing, and annuity plans under sections 401(a) and 403(a), as amended, and on the tax exempt status of any related trusts or custodial accounts under section 501(a). These procedures are in addition to the Service's general determination letter procedures contained in Rev. Proc. 95-6.
Rev. Proc. 93-41, 1993-32 C.B. 536, sets forth the procedures of the Service relating to the issuance of an administrative scrutiny determination as to whether a separate line of business satisfies the requirement of administrative scrutiny within the meaning of section 1.414(r)-6.
Rev. Proc. 94-13, 1994-1 C.B. 566, provides guidance for certain sponsors of qualified plans and SEPs on amending their plans to reflect the modifications made by section 13212 of OBRA '93 to section 401(a)(17).
Rev. Proc. 94-62, 1994-39 I.R.B. 11, describes the Voluntary Compliance Resolution (VCR) program and the Standarized VCR Procedure (SVP). The VCR program permits plan sponsors (including employers, plan administrators and trustees) to correct operational plan defects that they have identified. Certain other operational defects may be corrected under the SVP, pursuant to rules set forth in the applicable sections of Rev. Proc. 94-62.
Rev. Proc. 95-6 provides procedures for issuing determination letters on the qualified status of employee plans under sections 401(a), 403(a), 409, and 4975(e)(7).
C. EMPLOYEE PLANS ACTUARIAL MATTERS:
Rev. Proc. 78-37, 1978-2 C.B. 540, sets forth the procedure by which a plan administrator or plan sponsor may obtain approval of the Secretary of the Treasury for a change in funding method as provided by section 412(c)(5) and section 302(c)(5) of ERISA.
Rev. Proc. 79-61, 1979-2 C.B. 575, outlines the procedure by which a plan administrator or plan sponsor may request and obtain approval for an extension of an amortization period in accordance with section 412(e) and section 304(a) of ERISA.
Rev. Proc. 79-62, 1979-2 C.B. 576, outlines the procedure by which a plan sponsor or administrator may request a determination that a plan amendment is reasonable and provides for only de minimis increases in p1an liabilities in accordance with section 412(f)(2)(A) and section 304(b)(2)(A) of ERISA.
Rev. Proc. 90-49, 1990-2 C.B. 620, modifies and replaces Rev. Proc. 89-35, 1989-1 C.B. 917, in order to extend the effective date to contributions made for plan years beginning after December 31, 1989, to change the deadline for requesting rulings under the revenue procedure, to revise the information requirements for a ruling request made under the revenue procedure, to furnish a worksheet for actuarial computations, and to provide a special rule under which certain de minimis nondeductible employer contributions to a qualified defined benefit plan may be returned to the taxpayer without a formal ruling or disallowance from the Service.
Rev. Proc. 94-41, 1994-1 C.B. 711, sets forth procedures for requesting waivers of the minimum funding standard described in section 412(d) and the issuance of such waivers by the Assistant Commissioner (Employee Plans and Exempt Organizations).
Rev. Proc. 94-42, 1994-1 C.B. 717, supersedes Rev. Proc. 79-18, 1979-1 C.B. 525, and Rev. Rul. 79-215, 1979-2 C.B. 190, and sets forth a procedure for obtaining approval of an amendment to a qualified plan that, under section 412(c)(8), reduces the accrued benefits of plan participants.
D. PROCEDURES APPLICABLE TO EXEMPT ORGANIZATIONS MATTERS ONLY:
Rev. Proc. 80-27, 1980-1 C.B. 677, provides procedures under which recognition of exemption from federal income tax under section 501(c) may be obtained on a group basis for subordinate organizations affiliated with and under the general supervision or control of a central organization. This procedure relieves each of the subordinates covered by a group exemption letter from filing its own application for recognition of exemption.
Rev. Proc. 90-27, 1990-1 C.B. 514, sets forth revised procedures with regard to applications for recognition of exemption from federal income tax under sections 501 and 521 of the Code.