Table of Contents

• Rev. Proc. 2005-16
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. OVERVIEW OF THE REVENUE PROCEDURE
  • PART I — M&P PLANS
  • SECTION 4. DEFINITIONS
  • SECTION 5. PROVISIONS REQUIRED IN EVERY M&P PLAN
  • SECTION 6. OPINION LETTERS — SCOPE
  • SECTION 7. OPINION LETTERS — INSTRUCTIONS TO SPONSORS
  • SECTION 8. APPROVED PLANS — MAINTENANCE OF APPROVED STATUS
  • SECTION 9. WITHDRAWAL OF REQUESTS
  • SECTION 10. ABANDONED PLANS
  • SECTION 11. RECORD KEEPING REQUIREMENTS
  • SECTION 12. M&P MASS SUBMITTERS
  • PART II — VOLUME SUBMITTER PLANS
  • SECTION 13. DEFINITIONS
  • SECTION 14. PROVISIONS REQUIRED IN EVERY VS PLAN
  • SECTION 15. APPROVED PLANS — MAINTENANCE OF APPROVED STATUS
  • SECTION 16. ADVISORY LETTERS — SCOPE
  • SECTION 17. ADVISORY LETTERS — INSTRUCTIONS TO VS PRACTITIONERS
  • SECTION 18. VS MASS SUBMITTERS
  • PART III — ALL PRE-APPROVED PLANS
  • SECTION 19. EMPLOYER RELIANCE
  • SECTION 20. WHERE TO FILE AND OTHER RULES FOR APPLICATIONS AND LETTERS
  • SECTION 21. AMENDMENTS
  • SECTION 22. REVOCATION
  • SECTION 23. EGTRRA
  • SECTION 24. REMEDIAL AMENDMENT PERIOD
  • SECTION 25. EFFECT ON OTHER DOCUMENTS
  • SECTION 26. EFFECTIVE DATE
  • SECTION 27. PAPERWORK REDUCTION ACT
  • DRAFTING INFORMATION