7.11.1  Employee Plans Determination Letter Program (Cont. 2)

7.11.1.32 
Interested Party Notices Upon Plan Termination

7.11.1.32.1  (09-01-2008)
Interested Party Comments

  1. Cases with Interested Party comments are Mandatory Review by QAS. If litigation by an interested party may be reasonably anticipated, QAS may forward the case for pre-issuance review by Counsel.

  2. There are tools available to help the Specialist complete their review on a case with interested party comments:

    1. Guidance on Interested Party comments can be found in QAB 2002-2, Interested Party Comments.

    2. An acknowledgement form letter is a Word file that the Specialist should use to acknowledge an interested party comment. It can be found on the shared server in the "Interested Parties" sub-folder. The shared server is for internal use only.

  3. If interested parties have submitted comments, the Specialist should prepare a copy of the FDL for each interested party, using EDS Pattern Letter 1935(P).

7.11.1.33  (09-01-2008)
Multiple Employer Plans

  1. A multiple employer plan is a plan maintained by two or more employers who are not related under IRC 414(b) (controlled groups), IRC 414(c) (trades or businesses under common control), or IRC 414(m) (affiliated service groups). Employers related under sections IRC 414(b), (c), or (m) of the Code are treated as a single employer for determining the number of employers maintaining a multiple employer plan. Multiple employer plans are governed by the rules in IRC 413(c).

    Caution:

    The rules of IRC 413(c) do not apply to collectively bargained multiemployer plans described in Treas. Reg. 1.413-1(a)

7.11.1.33.1  (09-01-2008)
Traditional Determination Application Procedures

  1. Multiple employer plans file one complete determination application ( Form 5300) on behalf of the plan in the name of one employer (sometimes referred to as the "lead" employer) and a separate Form 5300 completed through Line 8 for each other employer who wants a DL.

  2. Under the revised determination letter application procedures described in Ann. 2001-77, 2001-30 I.R.B. 83, each employer may now request a determination letter that considers the form of the plan only or both the form of the plan and compliance with the requirements of sections IRC 401(a)(4), IRC 401(a)(26), and/or IRC 410(b).

  3. Therefore, each separate employer in a multiple employer plan may elect to submit:

    1. Coverage data (on Form 5300) for the IRC 410(b) ratio percentage test; and/or

    2. The information regarding participation, coverage, and nondiscrimination requirements on Schedule Q. The individual determination letter for each separate employer may be relied upon to the extent of the relevant information and demonstrations submitted for each separate employer and retained by the employer.

  4. See Section 10 of Rev. Proc. 2008-6 and Ann. 2001-77.

7.11.1.33.2  (09-01-2008)
Simplification Option

  1. Ann. 2001-77 also provides a streamlined and simplified choice for multiple employer plans under which a letter is issued for the form of the plan only and under which an application is filed on behalf of one employer (out of all of the employers maintaining the multiple employer plan). All employers maintaining a multiple employer plan filed under this option can rely on a favorable determination letter issued for the plan except with respect to the requirements of sections IRC 401(a)(4), 401(a)(26), 401(l), 410(b), 414(s), and, if the employer maintains or has ever maintained another plan, IRC 415 and 416. See Section III of Ann. 2001-77 for details under this option.

  2. See QAB 2004-2, Multiple Employer Plans: Determination Procedures for additional information with regard to processing a multiple employer plan.

7.11.1.34  (09-01-2008)
Terminating Plans

  1. Single Employers who are terminating their plan and who wish to receive a DL must use Form 5310. The Specialist must consider all circumstances surrounding the termination.

  2. When reviewing Form 5310 the Specialist should consider the following:

    1. The plan has never received a FDL. If necessary, secure copies of the original plan and all amendments. See QAB 2006-5 Verification of Prior Plan Document in the Absence of a Determination Letter.

    2. The Employer of a terminated plan must take action to cease future contributions or accruals. Generally this is accomplished by a plan amendment. Specialists should ensure that these actions are taken timely. In addition, assets need to be distributed as soon as administratively feasible. If trust assets are retained until participant retirement, death or separation from service, the case is processed as follows:

      i. If the trustee will not distribute the assets, treat the plan as an ongoing plan and secure amendments to comply with all current laws so it remains qualified.
      ii. If the application is withdrawn, prepare Form 5666, following QAB 2004-3, Processing of Examination Referrals.

  3. For a reversion of assets to the employer use the appropriate caveats on Letter 1132 (DO/CG).

  4. Specialists should ensure that the terminated plan has been amended for all legislative and regulatory changes effective as of the proposed date of termination.

  5. See IRM 7.12.1, Plan Terminations

7.11.1.35  (09-01-2008)
PBGC Notice on Plan Termination

  1. PBGC does NOT acknowledge the termination of certain pension plans, most commonly because the employer fails to give the required notice to plan participants.

  2. PBGC notifies the employer that a termination has not occurred and that it must begin the termination process again.

  3. Often such employers also have filed Form 5310 .

  4. PBGC has asked the Service not to issue DLs to these plans and notifies the Service of plans the PBGC does not acknowledge as terminated.

  5. Upon receipt of PBGC notification, check EDS for the cases.

  6. If a case is open, return Form 5310 and the user fee (if applicable).

  7. Inform the employer that a termination did not occur on the date proposed.

  8. If Form 5310 is not in inventory or a DL has been issued, no action is necessary.

7.11.1.36  (09-01-2008)
Group Trust (Pooled Investment)

  1. Group Trust should be review for the requirements of Rev. Rul. 81-100 as clarified by Rev. Rul. 2004-67.

  2. Use Pattern Letter 1520 (DO/CG), Letter for Group Trust Arrangement, to issue a FDL.

7.11.1.37  (09-01-2008)
Plans Not Timely Amended

  1. The plan may be brought back into qualified status under IRM 7.2.2, EPCRS (EP Compliance Resolution System, including Audit CAP).

  2. A Specialist should work with the QAS Closing Agreement Coordinator for their Area if the have a case with qualification issues. Tools are available on the shared server to assist the Specialist. The shared server is for internal use only.

  3. If the plan does not qualify for EPCRS or the sponsor of the plan does not agree to enter into a EPCRS then QAB 2008-3, Adverse Procedures - Determinations should be followed.

7.11.1.38  (09-01-2008)
Suspense Cases

  1. If management orders action suspended on certain cases, or if the case is under exam by IRS, DOL, or pending action by PBGC, the Specialist should do the following:

    1. Work the case to the point of closing and contact IRS exam, DOL, or PBGC to determine if a case should be placed in suspense pending their review, or whether it would be appropriate to close the case.

    2. Generate and send Letter 1938 (DO/CG) to advise the taxpayer of the reason for the suspense.

    3. Update EDS to the appropriate status "37" , " 38" , or "39" .

7.11.1.39  (09-01-2008)
Introduction to Pre-Approved Plans

  1. The sixth major area under IRM 7.11.1 is Pre-Approved Plans.

  2. The IRS has established special programs and procedures for pre-approved plans. The two types of pre-approved plans are:

    • Volume Submitter (VS) Plans

    • Master & Prototype (M&P) Plans

  3. Rev. Proc. 2005-16 and Rev. Proc. 2007-44 describe M&P and VS program procedures, including the EGTRRA six-year amendment/approval cycle for Defined Contribution and Defined Benefit Plans. See IRM 7.11.1.18.2.2.

7.11.1.39.1  (09-01-2008)
Submitting a Pre-Approved Plan

  1. VS and M&P plan requests must be submitted to the Pre-Approved Plans Coordinator(s) (Coordinators) of EP Determinations. See Exhibit 7.11.1-1, Mailing Address List.

  2. Sponsors and practitioners maintaining non-mass submitter plans generally have until January 31st of the calendar year following the opening of the 6-year RAC to submit applications for opinion and advisory letters. The deadline for word-for-word identical adopters and minor modifier placeholder applications is January 31st of the calendar year following the opening of the 6-year RAC. Sponsors and practitioners maintaining mass submitter plans and national sponsors generally have until October 31st of the calendar year in which the 6-year RAC opens to submit opinion and advisory letter applications. See Rev. Proc. 2007-44, section 16.02.

  3. VS advisory letter applications and M&P opinion letter applications should include the following:

    1. Applicable user fee as described in Rev. Proc. 2008-8

    2. Form 4461 series

    3. Form 8717

    4. Form 2848, if applicable

    5. Cover letter

    6. Plan Document

    7. Adoption Agreement (for M&P plans, for VS if applicable)

    8. Trust Agreement

7.11.1.39.2  (09-01-2008)
Processing a Pre-Approved Plan

  1. The Coordinators will ensure the submission is processed. The user fee information (EIN, Plan #, applicable user fee year, fee type, check information and any special comments) is entered into the Master and Prototype Inventory Control System (MAPICS). The screens from MAPICS will be printed and copies of the checks made.

  2. Once the checks have been input on MAPICS, they will be sent to Covington See Exhibit 7.11.1-1 to be processed and deposited. A Form 3210 is prepared listing the number of checks, the EIN and the check number(s). The actual checks and copies of the MAPICS user fee screens should be attached. Copy #1 & #3 of the Form 3210 are sent to Covington. The Form 3210 should be put into an envelope and then in an interdepartmental folder and mailed to Covington.

  3. Copy #2 and #4 of the Form 3210, with copies of the checks attached, are put in the user fee master file binder.

  4. A copy of the check will be put in the applicable pre-approved plan case file with the banking information sanitized.

  5. Checks should not be held more than 3 days.

  6. When the Form 3210 is returned from Covington it is placed in the user fee master file binder.

  7. The applicable pre-approved case can then be established on MAPICS by the clerk. Once the information is input, the tracking sheet described in See IRM 7.11.1.39.7 should be prepared and attached to the front of the case file and the MAPICS number should be written on the outside of the case file. Then the case will be ready to be assigned to a member of the Pre-Approved Plans Cadre (Cadre).

  8. The Coordinator will assign cases to the Specialists in the Cadre. Each member of the Cadre is assigned a Specialist number in MAPICS. The clerk will update the case record in MAPICS to the applicable Specialist’s number and assign it to the Specialist as 1st level review. The MAPICS screen should be printed and inserted into the case file. The clerk will then send the case to the Specialist by mail (if applicable) along with an email notifying him/her of the assignment of the case.

  9. When the clerk receives a case file back from a 1st level reviewer, which is ready to be assigned to the Specialist as a 2nd level reviewer, he/she will update the case on MAPICS to awaiting assignment to 2nd level review. The MAPICS screen should be printed and inserted into the case file. When the Coordinator is ready to assign the case to a 2nd level reviewer, the clerk will update the case record in MAPICS to the applicable Specialist’s number and assign it to 2nd level review. The MAPICS screen should be printed and inserted into the case file. The clerk will send the case to the Specialist by mail (if applicable) along with an email notifying him/her of the assignment of the case.

  10. Once a case file is assigned to both a 1st level reviewer and a 2nd level reviewer, it will not be returned to the Coordinator until it is complete. The 1st and 2nd level reviewers will send the case back and forth between each other. When cases are moving back and forth between the 1st and 2nd level reviewers, the clerk should receive an email from the applicable reviewer of the movement. The clerk will update the case on MAPICS to reflect the change in Specialist number and 1st or 2nd level review.

  11. When review of a case file is complete, it will be return to the Coordinator for review and issuance of the opinion or advisory letter. The clerk will update the case on MAPICS to reflect the case is in 3rd level review and put it in the Coordinator’s MAPICS number. The MAPICS screen should be printed and inserted into the case file.

  12. When the case file has been reviewed by the Coordinator and the preliminary email ( See IRM 7.11.1.39.11) sent, the clerk will update the case in MAPICS to enter the preliminary email date and the total hours from the 1st level reviewer and the total hours of the 2nd level reviewer. The MAPICS screen should be printed and inserted into the case file. The case is then shelved to wait for issuance of the opinion or advisory letter.

7.11.1.39.3  (09-01-2008)
Reviewing a Pre-Approved Plan

  1. Pre-Approved plans will be worked by Specialists in the Pre-Approved Plans Cadre (Cadre). The Cadre is made up of designated EP Specialists, grades 12 and 13, from the groups which comprise EP Determinations. All lead plans will go through a 1st level of review with a Specialist and then a 2nd level review with another Specialist. All grade 12 Specialists will work as 1st level reviewers and all grade 13 Specialists will perform 1st and 2nd level review at the direction of the Manager, Pre-Approved Plans Program.

  2. All the VS lead plans of a VS practitioner will be assigned to a Specialist or all the M&P lead plans of an M&P sponsor will be assigned to a Specialist to ensure consistency.

  3. Some organizations maintain both VS and M&P plans. In this instance, two Specialists will be paired to review all the lead plans of the organization. One Specialist will be assigned as the 1st level of the VS plans and then be the 2nd level of the M&P plans. The other Specialist will be assigned as the 1st level of the M&P plans and then be the 2nd level of the VS plans.

  4. The Cadre Specialist should email the Coordinator when work is needed. The Coordinator will assign work to the Specialist.

  5. 1st level review consists of:

    1. Once work is physically received by a Specialist for 1st level review, the Specialist will need to update their time sheet (WebETS) and the Pre-Approved Plans monthly report See IRM 7.11.1.39.8

    2. A case assignment letter must be prepared. The letter must provide the name and contact information of the 1st level reviewer to the practitioner/sponsor of the plan. The format of the letter will be provide by the pre-approved plans coordinator and made available to the 1st level reviewer.

    3. A Case Chronology Record ( Form 5464) must be completed. A Form can be completed for each case file or one can be completed for all the case files of a particular M&P sponsor or VS practitioner. It should state that the plan is being worked as a 1st level and include the name and phone number of the 1st level Specialist. When more than one page exists, each page should be numbered accordingly.

    4. Review of a VS file must include: Form 4461 series application (if applicable), the Cover letter, the Plan Document(s), the Adoption Agreement(s) (if applicable), the Trust Agreement(s), and the List of Variables. The review must be done in conjunction with a review of the applicable Cumulative List, and the completion of the applicable Alert Guidelines

    5. Review of an M&P file must include: Form 4461 series application, the Cover letter, the Plan Document(s), the Adoption Agreement(s), and the Trust Agreement(s). The review must be done in conjunction with a review of the applicable Cumulative List, and in conjunction with a review of the applicable Listing of Required Modifications (LRMs). If the plan does not follow the LRMs, then the Alert Guidelines need to be completed

    6. When review of all case files are completed for a certain VS practitioner or M&P sponsor, the Specialist will prepare a typed request for amendments needed and any other comments directed to the practitioner/sponsor (in the form of an 1196 letter). Each request should be clearly written as to why a change or explanation is needed and provide the appropriate citation of authority.

    7. The case file should then be sent to the Coordinator with a Form 3210 stating the case file is ready for assignment to a 2nd level reviewer. The Form 3210 will be acknowledged by the clerk and returned to the 1st level reviewer.

    8. The 1st level reviewer will send an email to the clerk informing him/her of the mailing. The email should include the names of the plans and their MAPICS numbers listed on the outside of the case file.

    9. When the 1st level reviewer receives the case(s) back from the 2nd level reviewer, they will review the 2nd level comments and appropriately incorporate them into the amendment request letter.

    10. Any disagreements in comments should be discussed with the 2nd level reviewer by phone or email.

    11. Once all comments are agreed upon, the amendment request letter should be finalized and mailed to the sponsor/practitioner with a 30 day response period. Extensions to the response time can be granted at the discretion of the 1st level reviewer.

    12. The case file will remain with the 1st level reviewer until the plan is perfected. A clean copy of the plan will need to be secured upon finalization of all amendments.

    13. The 1st level reviewer will then send the case to the 2nd level for final 2nd level review using a Form 3210. The tracking sheet should be updated to reflect the case is being sent for final 2nd level review. An email should be sent to the clerk and the 2nd level reviewer with case name and MAPICS number informing them of case file movement.

  6. 2nd level review shall consist of:

    1. Once work is physically received by a Specialist for 2nd level review, the Specialist will need to update their Form 6490 timesheet (WebETS) and the Pre-Approved Plan monthly report.

    2. A case assignment letter must be prepared. The letter must provide the name and contact information of the 2nd level reviewer to the practitioner/sponsor of the plan. The format of the letter will be provide by the pre-approved plans coordinator and made available to the 2nd level reviewer.

    3. A Case Chronology Record ( Form 5464) must be completed. The Form can be completed for each case file or one can be completed for all the case files of a particular M&P sponsor or VS practitioner. This should be separate from the 1st level reviewer’s Form 5464. It should state that the plan is being worked as a 2nd level and include the name and phone number of the 2nd level Specialist. When more than one page exists, each page should be numbered accordingly.

    4. For both a VS plan and an M&P plan a 2nd level review of the file must include the same items reviewed by 1st level and the items put on the 1196 letter by the 1st level reviewer.

    5. When review of all case files are completed for a certain VS practitioner or M&P sponsor, the Specialist will prepare a typed write-up of any additional amendments he/she feels is needed or any clarifications they feel necessary. Each request should be clearly written as to why a change or explanation is needed and provide the appropriate citation of authority. The 2nd level comments should differentiate between those items which are required and those which are suggestions.

    6. The case file should then be sent directly to the 1st level reviewer with a Form 3210.

    7. The 2nd level reviewer will send an email to the clerk and the 1st level reviewer informing him/her of the mailing. The email should include the names of the plans and their MAPICS numbers listed on the outside of the case file.

    8. When the case file is returned for final 2nd level review, the 2nd level reviewer should compare the final version of the plan with the amendment request letter(s).

    9. If the 2nd level reviewer believes there are more amendments needed to the plan, they should prepare a typed list of their comments and discuss with the 1st level reviewer. If the 1st and 2nd level reviewers agree changes are still needed, the case should be sent back to the 1st level reviewer , unless it is agreed that the 2nd level reviewer will secure the remaining changes. The case should be returned (if applicable) with a Form 3210 and an email should be sent to the clerk with the case name and MAPICS number informing him/her of the case movement.

    10. If the 2nd level reviewer believes the plan is finalized, the case file should be sent to the Coordinator on a Form 3210 stating the case file is ready for 3rd level review (described in See IRM 7.11.1.39.10 below). An email should be sent to the clerk and the 1st level reviewer informing them of the movement of the case file.

7.11.1.39.4  (09-01-2008)
Mailing Cases

  1. Cases should be mailed using the mailroom procedures of the Specialist’s office. A completed Form 3210 (listing the name of the case file and it’s MAPICS number) should be attached to the case with each mailing.

7.11.1.39.5  (09-01-2008)
Use of Pen

  1. All completed Pre-Approved Plans will be scanned into the computer. To avoid damaging equipment, all forms, Alert Guidelines, other worksheets and any supporting notes prepared by the Specialists must be in pen or printed from the computer.

7.11.1.39.6  (09-01-2008)
Case File Assembly

  1. When review is complete, the case file should be assembled in the case file assembly order below.

    Left Side (Top to Bottom) Right Side (Top to Bottom)
    VS and M&P Tracking Sheet with 1st and 2nd level hours totaled at bottom Form 8717
    Case Chronology (Form 5464) Form 2848
    Certification Regarding Interim Good Faith Amendments Copy of last opinion or advisory letter
    All Worksheets Completed Copy of application (Form 4461 series, if applicable)
    Any MAPICS Documentation Copies of all correspondence in chronological order
    Any Copies of Form 3210 Final clean copy of Adoption Agreement (if applicable)
    Any Handwritten Notes in Pen Final clean copy of Plan Document
    **Place all purged material in a separate folder behind case file** Final clean copy of Trust Agreement

7.11.1.39.7  (09-01-2008)
Tracking Sheet

  1. The front of each case will have attached a Tracking sheet. The tracking sheet should reflect the movement of and number of hours on the case between the 1st level reviewer and the 2nd level reviewer. When the case is ready to be sent to the Coordinator for 3rd level review, the 2nd level should total the hours of the 1st level reviewer and the 2nd level reviewer and list them on the tracking sheet.

7.11.1.39.8  (09-01-2008)
Monthly Report

  1. At the end of each month, each Specialist in the Cadre will send, by email, a report of the status of the cases assigned to them to the Coordinator, the Manager, Pre-Approved Plans, and their own manager.

  2. The monthly report should include the case name, case number, type of plan, whether the plan is a VS or M&P, whether the case is assigned as a 1st or 2nd level, the date of assignment, comments on the status of the case, the date of last contact with the M&P sponsor or VS practitioner, the number of hours spent on the case to date and an estimated date of completion (which should be agreed upon between the 1st and 2nd level reviewers).

7.11.1.39.9  (09-01-2008)
Minor Modifiers

  1. When the 1st and 2nd level reviewers assigned to the lead plans of a mass submitter sponsor or practitioner and the Coordinator agree that all plans are ready for issuance of the preliminary emails, the minor modifier submissions will be assigned to the 1st level reviewer to be worked.

  2. Minor modifiers do not need to have an in-depth technical analysis. Only those changes differing from the lead mass submitter plan should be reviewed.

  3. For the definition of Minor Modifier See IRM 7.11.1.39.19.

7.11.1.39.10  (09-01-2008)
3rd Level Review

  1. When the 1st and 2nd level reviewers agree that a case file has been perfected, it will be sent to the Coordinator for 3rd level review. The Coordinator will review the case file and either recommend the preliminary email be issued or request that additional information be secured.

7.11.1.39.11  (09-01-2008)
Preliminary Emails

  1. The Coordinator will send an interim email notifying an M&P sponsor or VS practitioner that review of an applicable plan has been completed.

  2. The preliminary email only provides assurance that the Coordinator believes the plan appears to meet the applicable qualification requirements under review as of the date of the email. It does not constitute an official opinion or advisory letter.

  3. The email will be prepared and sent by the Coordinator to the M&P sponsor or VS practitioner and will be blind copied to the 1st and 2nd level reviewers. When the 1st and 2nd level reviewers receive this email, they can close the case off of their Form 6490 WebETS timesheets and their monthly reports.

7.11.1.39.12  (09-01-2008)
Issuance of Opinion and Advisory Letters

  1. The Coordinator intends to issue opinion and advisory letters to M&P sponsors and VS practitioners at approximately the same time within the applicable 6-year cycle for those Pre-Approved plans submitted by the application deadline of the applicable cycle, See IRM 7.11.1.39.1 .

  2. This ensures that no Pre-Approved Plans sponsor or practitioner has an advantage over another regarding the amount of time given in a particular 6-year cycle by the Service for adopting employers to adopt the approved version of the Pre-Approved Plan.

  3. The Coordinator may review plans or provisions of plans at any point in time prior to the issuance of the opinion or advisory letter.

  4. Until issuance of the official opinion or advisory letter, no reliance exists.

7.11.1.39.13  (09-01-2008)
Late Submissions

  1. If an M&P sponsor or VS practitioner with a valid opinion or advisory letter from the immediately preceding 6-year cycle submits an application for an opinion or advisory letter after the scheduled due date provided for in Rev. Proc. 2007-44, section 16, then the review of the plan will be delayed and may not be completed by the time the review of the timely submitted pre-approved plans is completed for other M&P sponsors and VS practitioners (approximately 2 years).

  2. An employer adopting such plan may have less than 2 years to adopt the late submitted pre-approved plan (i.e., less time than an employer adopting a pre-approved plan that had been submitted by the deadline set forth in Rev. Proc. 2007-44, section 16. For more information See Rev. Proc. 2007-49.

7.11.1.39.14  (09-01-2008)
Withdrawals of Pre-Approved Plans

  1. An M&P sponsor or VS practitioner may wish to withdraw their plan(s) from consideration of an opinion or advisory letter. Any Specialist that is assigned a case file that wants to be withdrawn should inform the Coordinator immediately. The Coordinator will withdraw the case file from the Pre-Approved Plans program. The user fee may not be returned.

7.11.1.39.15  (09-01-2008)
Revoking Opinion or Advisory Letters

  1. An opinion or advisory letter found to be in error or not in accord with the current views of the Service may be revoked. Revocation may be affected by a notice to the M&P sponsor or VS practitioner to which the letter was originally issued, or by a regulation, revenue ruling or other statement published in the Internal Revenue Bulletin. More information can be found in Rev. Proc. 2005-16, section 22.

  2. A Specialist working a determination case in which the employer has an advisory or opinion letter which is revoked, should follow the guidance from the Coordinator, which may be as follows:

    1. Ask the adopting employer to correct the form deficiency by amending the specimen plan, making it an individually designed plan.

    2. To replace Form 5307, obtain Form 5300 and the additional user fee.

    3. Ask the Cincinnati support staff to establish Form 5300 on EDS and to process the additional user fee.

    4. If the IRC 401(b) remedial amendment period has expired, advise the employer of relief available under IRC 7805(b) and take steps to make this relief available. See Rev. Proc. 2008-4.

7.11.1.39.16  (09-01-2008)
Grossly Deficient Plans and Innovative Plan Designs

  1. A grossly deficient plan is a pre-approved plan submitted that upon review is not in substantial compliance with either (both) the qualification requirements from the applicable Cumulative List or (and) all other applicable qualification requirements. It includes a plan which is so deficient that it cannot be reviewed in a reasonable amount of time. When a grossly deficient plan is encountered, the Specialist should discontinue review of the plan and it should be immediately returned to the Coordinator, including an explanation as to why the plan is considered grossly deficient and any qualification issues identified up to the point where it was determined to be grossly deficient. The Coordinator will return the plan to the M&P sponsor or VS practitioner giving them 30 days to resubmit after having brought the plan into substantial compliance. A re-submission will be closely analyzed for compliance by the Coordinator before assigning it for review.

  2. The Pre-Approved Plans Program is a program meant for traditional plan designs where clear guidance exists from the Service in support of it. If a Specialist encounters something in an M&P or VS plan for which they do not recognize or cannot find clear Service guidance (excluding private letter rulings) supporting it, the Specialist should bring the plan to the attention of the Coordinator immediately.

7.11.1.39.17  (09-01-2008)
Impermissible Plan Types

  1. The Pre-Approved Plans Program is not open for all types of plans. Rev. Proc. 2005-16, section 6.03 discusses areas which will not be covered by opinion letters and Rev. Proc. 2005-16, section 16.02 discusses areas which will not be covered by advisory letters.

7.11.1.39.18  (09-01-2008)
Correction of Pre-Approved Plans Language

  1. When an agent working a Form 5307 or certain Form 5300 submissions, finds what he/she believes to be an error in Pre-Approved Plan language, he/she should not request amendments to such language. The agent should accept the language as previously approved, then complete a referral and forward it, along with a copy of the plan language in question to the Coordinator at the address listed in See Exhibit 7.11.1-1.

  2. The referral form should be signed by both the agent and their manager. Appropriate citations should be provided.

  3. The Coordinator will review the information submitted and determine further action, if necessary.

  4. See QAB 2008-2, Correcting Pre-Approved Master, Prototype and Volume Submitter Plan Language, for more information including a copy of the referral form.

7.11.1.39.19  (09-01-2008)
Definitions

  1. The following table lists several definitions used in See IRM 7.11.1.39.

    Term Definition
    Adoption Agreement The portion of the plan containing the options that may be selected by an adopting employer.
    Advisory Letter A written statement issued by the Service to a VS practitioner or VS mass submitter as to the acceptability of the form of a specimen plan and any related trust or custodial account under IRC 401(a) or 403(a).
    Basic Plan Document The portion of a plan containing all the non-elective provisions applicable to all adopting employers. No options may be provided in the basic plan document.
    M&P Sponsor Any person that (1) has an established place of business in the United States where it is accessible during every business day and (2) represents to the Service that it has at least 30 employer-clients each of which is reasonably expected to timely adopt the sponsor’s basic plan document.
    M&P Mass Submitter Any person that (1) has an established place of business in the United States where it is accessible during every business day and (2) submits opinion letter applications on behalf of at least 30 unaffiliated sponsors each of which is sponsoring, on a word-for-word identical basis, the same basic plan document.
    Master Plan A plan that is made available by a sponsor for the adoption by employers and for which a single funding medium is established, as part of the plan, for the joint use of all adopting employers. A master plan consists of a basic plan document, an adoption agreement, and, unless included in the basic plan document, a trust or custodial account document.
    Minor Modification A minor change to an otherwise word-for-word identical plan of the M&P mass submitter that does not require an in-depth technical review.
    National Sponsor A Sponsor that has either (1) 30 or more adopting employers in each of 30 or more states (treating, for this purpose, the District of Columbia as a state) or (2) 3000 or more adopting employers.
    Opinion letter A written statement issued by the Service to a sponsor or M&P mass submitter as to the acceptability of the form of an M&P plan under IRC 401(a) or 403(a), and, in the case of a master plan, the acceptability of the master trust under IRC 501(a).
    Prototype Plan A plan that is made available by a sponsor for adoption by employers and under which a separate funding medium is established for each adopting employer. A prototype plan consists of a basic plan document, an adoption agreement, and, unless the basic plan document incorporates a trust or custodial account agreement the provisions of which are applicable to all adopting employers, a trust or custodial account document.
    Specimen Plan A sample plan of a VS practitioner (rather than the actual plan of an employer). A specimen plan may include an adoption agreement.
    Trust or Custodial Account Document The portion of an M&P plan that contains the trust agreement or custodial account agreement and includes provisions covering such matters as the powers and duties of trustees, investment authority and the kinds of investments that may be made.
    Volume Submitter Plan Refers to either a specimen plan of a VS practitioner or a plan of a client of the VS practitioner that is substantially similar to the VS practitioner’s approved specimen plan.
    Volume Submitter Practitioner Any person that (1) has an established place of business in the United States where it is accessible during every business day and (2) represents to the Service that it has at least 30 employer-clients each of which is reasonably expected to timely adopt a plan that is substantially similar to the VS practitioner’s specimen plan.
    VS Mass Submitter Any person that (1) has an established place of business in the United States where it is accessible during every business day and (2) submits advisory letter applications on behalf of at least 30 unaffiliated practitioners each of which is sponsoring, on a word-for-word identical basis, the same specimen plan.

7.11.1.40  (09-01-2008)
Quality Assurance Staff (QAS)

  1. Quality Assurance Staff is the seventh and final part of IRM 7.11.1.

  2. Since the 2003 EP reorganization, the Cincinnati QAS office has been the centralized location of review for EP determination cases designated for mandatory or (selected for) Tax Exempt Quality Measurement System (TEQMS) review, although reviewers may be located outside of Cincinnati.

    1. Certain types of cases, which are generally more complex, may be subject to mandatory review, as determined by management.

    2. TEQMS is designed to measure the quality of work on EP determinations and examination cases. A statistically valid sample of cases is reviewed in QAS using the applicable checksheet to determine whether the cases meet certain predetermined standards and elements.

  3. A Form 3198-A, TE/GE Special Handling Notice should be completed and attached to the front of any case file being forwarded to QAS.

7.11.1.40.1  (09-01-2008)
Mandatory Review Cases

  1. EP determination letter applications involving the following are subject to mandatory review by QAS, the list is NOT all inclusive:

    1. Foreign Plans

    2. Cash balance (personal account, pension equity, life cycle or cash account) conversion plans

    3. Volume submitter and M&P plans (These cases will receive second level review under the procedures described above. See IRM 7.11.1.39.)

    4. Cases with interested party comments See IRM 7.11.1.32.1

    5. Terminations with reversions of more than $5,000,000, Terminations with over 1000 participants and 2% of all other terminations

    6. Technical advice requests ( Rev. Proc. 2008-5 , Section 4 (updated annually) contains issues on which technical advice may or must be requested) See IRM 7.11.1.40.8

    7. Technical assistance requests

    8. Cases that are designated by a frontline Group-manager

    9. Processing proposed adverse determinations (QAB 2004-6, Adverse Procedures – Determinations)

7.11.1.40.2  (09-01-2008)
Tax Exempt Quality Measurement System (TEQMS) Cases

  1. QAS reviews a sample of both Technical Screening and determination cases for TEQMS purposes. TEQMS is a system designed to measure the quality of the EP Determinations determination letter program.

  2. The automated selection of TEQMS cases occur during the EDS closing process in the group, when EDS is functioning properly. If EDS is not functioning properly, manual sampling must occur. To ensure the manual sample is statistically valid, the Data Analysis Unit (DAU) may be enlisted to design a method of selecting the sample(s).

  3. Reviewers use a TEQMS UFILL or input form (electronic checksheet) to capture individual case review data, based on predetermined elements and standards. There is a different set of input forms for both Technical Screening and determination case reviews. The electronic checksheets are tabulated on the TEQMS database by QAS personnel. The TEQMS database generates a separate set of results for both types of reviews.

  4. Year-end and quarterly reports, issued by QAS, inform Specialists and managers of TEQMS results. For more on TEQMS, see IRM 7.11.3, TEQMS.

7.11.1.40.3  (09-01-2008)
Reviewer Responsibilities

  1. The reviewer is in a position to identify emerging technical and procedural issues which should be brought to the attention of EP Determinations personnel. The reviewer should be satisfied that the Specialist has explained, clearly and concisely, the position of the Service when proposed changes were anticipated.

  2. Reviewer required actions include, but are not limited to the following steps:

    1. Ensure that each case reviewed complies with applicable law.

    2. Ensure TEQMS applicable TEQMS elements and standards are met.

    3. Ensure that documents are properly prepared for notification of DOL, PBGC or interested parties, when applicable.

    4. Ensure that user fees are properly paid and processed, when applicable. ( See IRM 7.11.1.6.), User Fees.

    5. Follow the instructions as issued in Quality Assurance Bulletins (QAB).

    6. Completion of other duties as assigned.

  3. If a reviewer disagrees with the Specialist's recommendation for case closure, the case file may be returned for correction and/or further development. Reviewer actions should include the following steps:

    1. Prepare a summary of items to be addressed by the Specialist.

    2. Attach a Form 5456, Reviewer's Memorandum EP/EO to the summary.

    3. Forward Form 5456 for the approval of Manager, EP Determinations QAS.

    4. Return the case along with Form 5456 and the summary description to the frontline group manager of the Specialist who closed the case.

    5. Retain a copy of Form 5456 and the summary in a centralized QAS location.

    6. Update status of the case on EDS, as necessary.

    7. Complete the review of the resubmitted recommendations and conclusion expeditiously.

    8. Issue the favorable determination letter.

7.11.1.40.4  (09-01-2008)
Cases Returned to the Group by QAS on Form 5456, Reviewer’s Memorandum EP/EO

  1. Cases returned from QAS sent back to the group are generally updated to the original Specialist.

  2. The Specialist should add the case to the Form 6490 and other related reporting forms, as a "transferred " case and enter prior Specialist’s time charged to the case.

  3. The Specialist must consider all the issues raised by the reviewer and complete all necessary action as soon as possible. A revised determination letter should be placed in the case file, if required.

  4. In situations where the Specialist is not able to return the case, for example if the case becomes unagreed or (proposed) adverse actions are proposed, the Specialist should follow procedures for proceeding with the case in accordance with QAB 2008-3. The reviewer’s memo should remain open until all issues have been resolved.

  5. Form 5457, Response to Reviewer’s Memorandum EP/EO should be completed with comments addressing all reviewer listed issues, attached to the case and forwarded to the frontline group manager for approval BEFORE returning the case to QAS.

7.11.1.40.5  (09-01-2008)
Referrals via EP Classifications Unit

  1. EP determination cases may require Specialists to refer cases or other information to EP Examination Division for an audit; this is also known as an enforcement follow-up. Depending on the issues involved, enforcement follow-up may require:

    1. an examination of the Form 5500 series return,

    2. an examination of the related Examination function returns (1040, 1120, etc.), or

    3. referrals to Department of Labor (DOL).

  2. Section 502(h) of ERISA authorizes the Secretary of Treasury and the Secretary of Labor to intervene in certain cases initiated by plan participants, beneficiaries and fiduciaries pursuant to IRC 502.

  3. Form 5666, TEGE Referral and Information Report should be prepared to recommend follow-up action.

  4. Find more referral information at:

    • QAB 2004-3, Processing Examination Referrals

    • IRM 4.71.6, Employee Plans Referrals

7.11.1.40.5.1  (09-01-2008)
Determination Referral Topics

  1. The following are common situations, not all-inclusive, that require Form 5666 for follow-up:

    1. Abusive transactions and/or emerging issues (see QAB 2004-3, Processing Examination Referrals)

    2. Application withdrawal cases (Inform the applicant that a referral will occur.)

    3. Failure to respond cases, See IRM 7.11.1.17.2 , Incomplete Application Package, and See IRM 7.11.1.17.3, Egregious Language Deficiencies

    4. FDL cases with a questionable future operational feature, including vesting

    5. Cases with potential operational failures

    6. Defined benefit plans with reversions of excess assets

    7. When the filing of Form 5310-A indicates potential employee benefit irregularities exist as a result of mergers, consolidations or transfers of assets or liabilities

    8. FDL issued despite adverse comments by an interested party with a possible questionable future operational feature

    9. Final adverse determination letter cases (QAB 2008-3, Adverse Procedures – Determinations)

7.11.1.40.5.2  (09-01-2008)
Disposition of Form 5666

  1. The Specialist will complete Form 5666 as follows:

    1. Name and address of the taxpayer (employer)

    2. Taxpayer’s EIN, tax period and form number

    3. Source of information

    4. Information (include pertinent facts resulting in the recommendation for audit)

    5. Preparer’s name, organization code, initiating activity, phone number and date the form was prepared.

    6. Obtain the frontline group manager’s approval

  2. Retain a copy of Form 5666 on the left side of the DL administrative file and place the case in group suspense.

    Exception:

    No Form 5666 copy is needed in the DL administrative file for referrals involving taxability of distributions to beneficiaries upon termination.

  3. Forward the form the EP Classifications Unit in El Monte. See Exhibit 7.11.1-1, Mailing Addresses.

  4. Within 30 days from the date EP Classifications Unit receives Form 5666, EP Classifications informs the frontline group manager if an examination is to be conducted.

    1. If the plan in question is not selected for examination, the Specialist should remove the case from suspense and proceed with the analysis of the determination letter request.

    2. When an examination is conducted, consider measures which are necessary to effect correction, including, e.g. IRC § 7805(b) relief, closing agreements, etc. See IRM 7.2Closing Agreements on the Employee Plans Compliance Resolution System (EPCRS).

7.11.1.40.6  (09-01-2008)
Proposed Adverse Cases

  1. Very few determination letter applications with disqualifying language or other issues are resolved using adverse procedures. This is due, in part, to an abundance of alternative methods for handling unagreed plan language issues. EP determination Specialists are encouraged to use the following procedures before they resort to adverse determination procedures:

    • Negotiate with the plan’s representative and/or sponsor by telephone, correspondence and or in person to clarify issue development. It may be desirable to include the group manager in any negotiation.

    • If applicable, return a determination application for lack of response when there are missing administrative items and /or significant application deficiencies. See QAB 2001-3, issued January 25, 2001.

    • Attempt to resolve qualification deficiencies under one of the alternatives to plan revocation contained in the Employee Plans Compliance Resolution System (EPCRS) See Rev. Proc. 2006–27. Most plan language deficiencies should be resolvable using " Audit CAP" procedures, contained at Section 13 therein.

    • Technical advice procedures should be followed if the plan language issue in dispute is unusual or complex or has not been treated with uniformity throughout the Service. Also see Rev. Proc. 2008–5, Section 4.04 for issues requiring a mandatory technical advice submission. See IRM 7.11.1.40.8

    • A plan sponsor may submit a written request to withdraw a determination application prior to the issuance of a final adverse determination letter or, if a protest is filed, prior to the forwarding of the proposed adverse action to the Appeals Office. See Rev. Proc. 2008-6 , section 6.20.

  2. When a case must go through the proposed adverse determination procedures a Specialist should follow QAB 2008-3.

  3. The QAB 2008-3 describes several responsibilities for both the Specialist and the reviewer assigned the case.

  4. After the case is processed the QAS reviewer will secure the approval of the Manager of QAS for the proposed adverse Letter 1755. This letter will be date stamped and sent by certified mail to the last known address of record for the taxpayer, with a copy sent to the taxpayer's authorized representative, if applicable. The QAS reviewer and manager will initial and date the file copies of Letter 1755 letter and Attachment A before sending the originals to the taxpayer and representative. At this time the case should be put into status 35 (30 day letter sent).

  5. If the plan sponsor responds to the proposed adverse determination letter by timely submitting a written appeal (also called a "protest " ) within 30 days after the mailing of the letter, the case file will be prepared for submission to the Office of Appeals. Reasonable extensions of time to submit a written appeal may be granted. QAS recommend obtaining the request for an extension of time in writing.

  6. If the case is sent to Appeals and Appeals makes a decision that is adverse to the taxpayer, it will issue the final adverse determination letter. Or alternatively, if they make a decision, which is favorable to the taxpayer, they will prepare and issue the favorable determination letter. They will return the case file to us to enter the proper closing code on EDS and send the case on to the Federal Records Center.

  7. In few instances, the plan sponsor will either not timely file a written protest to the 30-day letter or will agree in writing to the proposed adverse determination letter. In these situations the 90-day reviewer will process and issue a final adverse determination, Letter 1724. See QAB 2008-3 for processing steps.

7.11.1.40.7  (09-01-2008)
Fraud Referrals

  1. Case reviews indicating the potential existence of fraud should be discussed with the group manager. If the group manager agrees that the potential exists, the Specialist should follow procedures set forth in QAB 2006-1, Fraud Referral Procedures. Cases in which no fraud referral is accepted, consider following alternative referral procedures in this manual section. The Fraud Handbook is located in IRM 25.1.

  2. The definition of fraud is the deception by misrepresentation of material facts, or silence when good faith requires expression, resulting in material damage to one who relies on it and has the right to rely on it.

7.11.1.40.8  (09-01-2008)
Technical Advice Requests

  1. A Technical Advice Memorandum (TAM) is written guidance in the form of a memorandum furnished by the office of the manager, EP Technical in the Office of the Commissioner, TEGE Division (EP Technical)

  2. A Technical Advice Memorandum is issued in response to any technical or procedural question or controversy that develops during any proceeding on the interpretation and proper application of the tax laws, notices or other precedents published by the Service to a specific set of facts. Guidance based on a TAM promotes consistent handling of the same type of issue.

    1. An EP Specialist may, at the employer’s request or on their own initiative, request technical advice on unagreed and/or unusual issues not addressed by current guidance.

    2. A request for technical advice is mandatory for certain types of case reviews, see Rev. Proc. 2008-5, (updated annually) section 4.04 .

    3. Examples of current technical advice issues involve conversion of defined benefit plans to pension equity plans, proposed adverse or proposed revocation letters on collectively-bargained plans, requests for IRC §7805(b) relief for a ruling letter or technical advice previously issued to an employer, Certain sub-trust provisions used to purchase life insurance policies on a plan participant’s life, and plans with Short Service Employees and Other Meaningful Benefit Schemes and Abuses in accordance with the Director, Employee Plans Memorandum of October 22, 2004.

  3. Technical advice is requested on Form 5565, Request for Technical Advice – EP/EO.

  4. Technical advice case requests are subject to mandatory review by QAS and require Form 3198, Special Handling Notice to be completed and attached to the front of the case by the Specialist.

  5. A request for technical advice should encompass any and all issues which could form the basis for an adverse determination.

  6. When a TAM is obtained on issues that relate to the qualification of the plan, such advice will preclude any further appeal of those issues with the Service.

  7. Additional TA References:

    1. QAB 2005-2, Requests for Technical Advice Memorandum (TAM) and Technical Expedited Advice Memorandum (TEAM)

    2. 26 CFR 601.201(n)(9)(iii)

Exhibit 7.11.1-1  (09-01-2008)
Mailing Address List

Application Forms 5300, 5307, 5309, 5310, and Notice 5310-A should be sent to the Cincinnati Service Processing Center at the following address:

  Internal Revenue Service
  P.O. Box 192
  Covington, KY 41012-0192

Express mail or delivery service should be sent to;

  Internal Revenue Service
  201 West Rivercenter Blvd
  Attn: Extracting Stop 312
  Covington, KY 41011

The mailing address for the EP Centralized Determinations site is as follows:

  Internal Revenue Service
  P.O. Box 2508
  Cincinnati, OH 45201

Express mail or delivery service should be sent to;

  Internal Revenue Service
  550 Mail Street
  Cincinnati, OH 45202
The following additional identifiers may be added to the above addresses for the Centralized site:
Volume Submitter Coordinator – VSC – Room 5106
Master & Prototype Coordinator - M&PC - Room 5106
Records Unit – Room 4010
Manager, EP Determinations – Room 5120
Manager, EP Determinations Quality Assurance – Room 7008
EP User Fee Issues – Room 2405
EP User Fee Adjustments Clerk – Room 4024

The mailing address for referrals is as follows:

Internal Revenue Service
EP Classification Unit
McCaslin Industrial Park
2 Cupania Circle
Monterey Park, CA 91755–7431

Exhibit 7.11.1-2  (09-01-2008)
Commonly Used Acronyms

  Definition of Terms
1. Ann. - Announcement
2. CAP – Closing Agreement Program
3. EDS – EP/EO Determination System
4. EGTRRA - Economic Growth &Tax Relief Reconciliation Act of 2001
5. EP – Employee Plans
6. EP Specialist - Agents and Tax Law Specialists including Pre-Screeners, Technical Screeners, and determination Specialists such as cadre or special project members (i.e. cash balance, ESOP and Pre-Approved Plans cadres)
7. ERISA – Employee Retirement Income Security Act of 1974.
8. ESOP – Employee Stock Ownership Plan
9. GUST – Uruguay Round Amendments Act (GATT), Uniformed Services Retirement Act (USSERA), Small Business Job Protection Act (SBJPA), Taxpayer Relief Act of 1997 (TRA'97), Internal Revenue Service Restructuring and Reform Act of 1998, and Community Renewal Relief Act of 2000
10. HQ – Headquarters (Washington D.C.) formerly known as National Office
11. HSOP – Employee Stock Ownership Plan with retiree medical benefits under 401(h) of the Internal Revenue Code
12. I.R.B. – Internal Revenue Bulletin
13. IRC – Internal Revenue Code
14. IRM – Internal Revenue Manual
15. IRS – Internal Revenue Service
16. M&P – Master and Prototype
17. PBGC – Pension Benefit Guarantee Corporation
18. RAC - Remedial Amendment Cycle
19. RAP - Remedial Amendment Period
20. Rev. Proc. – Revenue Procedure
21. Rev. Rul. – Revenue Ruling
22. RRA – The Internal Revenue Service Restructuring and Reform Act of 1998
23. Service – Internal Revenue Service
24. TEDS - Tax Exempt Determination System (also known as MEDS - Modified Tax Exempt Determination System)
25. TE/GE – Tax Exempt and Government Entities Division
26. USTC – United States Tax Court
27. VCP – Voluntary Correction Program
28. VS – Volume Submitter
29. VSC – Volume Submitter Coordinator

Exhibit 7.11.1-3  (09-01-2008)
Case File Assembly Guide

Left Side/ Top to Bottom Right Side/ Top to Bottom
Form 5666, EP/EO Referral and attachments, if applicable. File copy of the unagreed report, if applicable.
Form 5464-A Case Chronology Record (chronological, most recent on top). Most recent case closing sheet (Form 8671).
Form 6088, Distributable Benefits from Employee Pension Benefit Plans, if applicable. Most recent case closing sheet (Form 8671).
Form 5621, Technical Analysis Control Sheet. Determination letters for the current application.
A copy of the official report when the Service makes an investigation regarding the facts as submitted by the applicant or in comments submitted by interested parties. The final letter to Interested Parties and the final letter to the employer regarding interested party comments.
Worksheets prepared by the Specialist, and any Alert Guideline Worksheets or locally developed workpapers. Form 8717, User Fee Request for Determination Application.
Form 5456, Reviewer’s Memorandum, and Form 5457, Response to Reviewer’s Memorandum. (Until the case is ultimately accepted by the Quality Assurance Staff these should be left loose inside the folder.) Power of Attorney.
Form 5402, Appeals Transmittal Memorandum, and supporting statements along with any Appeals workpapers. Last favorable determination letter.
Other miscellaneous materials not disclosable as identified by disclosure regulation and IRM 1272, including examination and deduction referral information. Opinion letter (Master/Prototype, Regional Prototype, or Volume Submitter).
Closing agreements. GUST Certification of intent to adopt.
Schedule Q Demonstrations and other confidential information Example: any document with a participant name, compensation, Social Security Number, date of birth, etc. Application Form and all attachments (including Schedule Q and Demonstrations). This does not, however, include any compensation information that identifies any participant.
  Written correspondence between the Service and the applicant with respect to the request for determination. These should be in chronological order.
  Interested Party Comments.
  Correspondence with Interested Parties.
  Amendments.
  Plan and/or group annuity contract.
  Trust Instrument.
  Miscellaneous materials and correspondence relating to the application, such as copies of insurance contracts.
  Purge material, such as duplicates; make items as "Purge " in pencil.

Exhibit 7.11.1-4  (09-01-2008)
A List of Quality Assurance Bulletins

Date QAB No. Subject Matter
06/10/2008 2008-3 Adverse Procedures - Determinations
05/12/2008 2008-2 Correcting Pre-Approved Master, Prototype and Volume Submitter Plan Language
04/03/2008 2008-1 Multiemployer Plans: Determination Procedures
09/27/2007 2007-2 EGTRRA Staggered Remedial Amendment Period and Remedial Amendment Cycle for Individually Designed Plans
04/18/2007 2007-1 Multiple Employer Plans - Determination Procedures
09/08/2006 2006-5 Verification of Prior Plan Documents in the Absence of a Determination Letter
08/29/2006 2006-4 Caveats Under the Staggered Remedial Amendment Period for Individually Designed Plans
02/14/2006 2006-3 Part-Time Employees Revisited
01/06/2006 2006-1 Fraud Referral Procedures
07/06/2005 2005-2 Request for Technical Advice Memorandum (TAM) and Technical Expedited Advice Memorandum (TEAM)
10/13/2004 2005-1 Proper Use of Caveats and Closing Transmittal Form
07/06/2004 2004-5 Code Sections which may be Incorporated by Reference
06/04/2004 2004-3 Processing of Examination Referrals
06/04/2004 2004-2 Multiple Employer Plans: Determination Procedures
04/08/2004 2004-1 Case File Assembly
02/26/2003 2003-2 Processing Determination Letter Applications Involving Plan Mergers, Consolidations, Spinoffs, or Transfers of Plan Assets or Liabilities
01/07/2002 2002-2 Interested Party Comments
01/25/2001 2001-3 Return of Applications for Lack of Response
01/25/2001 2001-2 Fail Safe Provisions (supersedes EP Technical Guidance Alert 98-1)
07/18/2001 2000-2 Rev Verification of Prior Plan Documents in the Absence of a Determination Letter
02/16/1996 1996-5 Determination Letter Issues
10/26/1995 1996-4 Avoiding Inflammatory Language in Case Files

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