Internal Revenue Bulletin:  2013-11 

March 11, 2013 

Announcement 2013-15


Table of Contents

This announcement contains a revised Exhibit: Sample Notice to Interested Parties, attached to Rev. Proc. 2013-6, 2013-1 I.R.B. 198. The Exhibit is revised to include the correct addresses for submitting applications for determination letters and comments submitted by interested parties, in accordance with the corrections to Rev. Proc. 2013-6 made by Ann. 2013-13, 2013-9 I.R.B. 532.

EXHIBIT: SAMPLE NOTICE
TO INTERESTED PARTIES
The Exhibit set forth below, may be used to satisfy the requirements of section 18 of this revenue procedure.
EXHIBIT: SAMPLE NOTICE TO INTERESTED PARTIES
1. Notice To: [describe class or classes of interested parties]
An application is to be made to the Internal Revenue Service for an advance determination on the qualification of the following employee pension benefit plan:
2.
(name of plan)
3.
(plan number)
4.
(name and address of applicant)
5.
(applicant EIN)
6.
(name and address of plan administrator)
7. The application will be filed on for an advance determination as to whether the plan meets the qualification requirements of § 401 or 403(a) of the Internal Revenue Code of 1986, with respect to the plan’s [initial qualification, amendment, termination, or partial termination].
The application will be filed with:
Internal Revenue Service EP Determinations P. O. Box 12192 Covington, KY 41012-0192
8. The employees eligible to participate under the plan are:
9. The Internal Revenue Service [has/has not] previously issued a determination letter with respect to the qualification of this plan.
RIGHTS OF INTERESTED PARTIES
10. You have the right to submit to EP Determinations, either individually or jointly with other interested parties, your comments as to whether this plan meets the qualification requirements of the Internal Revenue Code. Your comments to EP Determinations may be submitted to:
Internal Revenue Service EP Determinations Attn: Customer Service Manager P. O. Box 2508 Cincinnati, OH 45202
You may instead, individually or jointly with other interested parties, request the Department of Labor to submit, on your behalf, comments to EP Determinations regarding qualification of the plan. If the Department declines to comment on all or some of the matters you raise, you may, individually, or jointly if your request was made to the Department jointly, submit your comments on these matters directly to EP Determinations at the Cincinnati address above.
REQUESTS FOR COMMENTS BY THE DEPARTMENT OF LABOR
11. The Department of Labor may not comment on behalf of interested parties unless requested to do so by the lesser of 10 employees or 10 percent of the employees who qualify as interested parties. The number of persons needed for the Department to comment with respect to this plan is . If you request the Department to comment, your request must be in writing and must specify the matters upon which comments are requested, and must also include:
(1) the information contained in items 2 through 5 of this Notice; and
(2) the number of persons needed for the Department to comment.
A request to the Department to comment should be addressed as follows:
Deputy Assistant Secretary Employee Benefits Security Administration ATTN: 3001 Comment Request U. S. Department of Labor, 200 Constitution Avenue, N.W. Washington, D.C. 20210
COMMENTS TO THE INTERNAL REVENUE SERVICE
12. Comments submitted by you to EP Determinations must be in writing and received by it by . However, if there are matters that you request the Department of Labor to comment upon on your behalf, and the Department declines, you may submit comments on these matters to EP Determinations to be received by it within 15 days from the time the Department notifies you that it will not comment on a particular matter, or by , whichever is later, but not after . A request to the Department to comment on your behalf must be received by it by if you wish to preserve your right to comment on a matter upon which the Department declines to comment, or by if you wish to waive that right.
ADDITIONAL INFORMATION
13. Detailed instructions regarding the requirements for notification of interested parties may be found in sections 17 and 18 of Rev. Proc. 2013-6. Additional information concerning this application (including, where applicable, an updated copy of the plan and related trust; the application for determination; any additional documents dealing with the application that have been submitted to the Service; and copies of section 17 of Rev. Proc. 2013-6 are available at during the hours of for inspection and copying. (There is a nominal charge for copying and/or mailing.)

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