7.11.5  Proper Use of Determination Letter Caveats

Manual Transmittal

August 28, 2015

Purpose

(1) This transmits revised IRM 7.11.5, Employee Plans Determination Letter Program, Proper Use of Determination Letter Caveats.

Material Changes

(1) This IRM is updated to meet the requirements of P.L. 111-274 (H.R. 946), the Plain Writing Act of 2010. The Act provides that writing must be clear, concise, well-organized, and follow other best practices appropriate to the subject or field and intended audience.

(2) IRM 7.11.5.1, EP Determination Letter Caveats Overview, is amended to delete reference to auto-closure letters because this IRM only gives directions on Letters 1132 and 2002. Also clarified this section to say that this IRM applies only to Letters 1132 and 2002 and not to any other favorable determination letters that EP Determinations issues.

(3) IRM 7.11.5.6, Additional Guidance / Common Errors, is amended to add rules for plans with IRC 105, IRC 106, IRC 401(h), or IRC 403(b) provisions. This section is also amended to clarify that copies of a determination letter should only be sent to the representative if the Form 2848 is checked to state the representative is to be sent notices and communications.

(4) IRM 7.11.5.6, Additional Guidance / Common Errors, Exhibit 7.11.5-1, DL for the Staggered Cyclical Approach (Letter 2002) and Exhibit 7.11.5-2, Letter 1132 for Terminating Plans, are amended to add caveat 75 which states that a determination letter does not provide reliance on Section 3 of the Defense of Marriage Act, Pub. L. 104, 110 stat. 2419 (DOMA) or U.S. v. Windsor, 570 U.S. 12 (2013).

Effect on Other Documents

This supersedes IRM 7.11.5, dated September 24, 2014.

Audience

Tax Exempt and Government Entities
Employee Plans

Effective Date

(08-28-2015)

Robert S. Choi
Director, Employee Plans
Tax Exempt and Government Entities

7.11.5.1  (08-28-2015)
EP Determination Letter Caveats Overview

  1. This IRM gives guidance to Employee Plans (EP) specialists for applying caveats (selective paragraphs) to favorable determination letters (DL); Letter 1132 and Letter 2002.

  2. This IRM supplements IRM 7.13.5, Employee Plans Automated Processing Procedures, Letter Generation, which lists procedures for the Employee Plans/Exempt Organizations Determination System (EDS) Letter Generation Subsystem (LGS) and contains a copy of each letter.

  3. The DL is the end product that results from a specialist's review of an application package and conclusion that the plan is qualified. A Letter 2002 is issued for an on-going plan submitted on a Form 5300 or a Form 5307 and a Letter 1132 is issued for a terminating plan submitted on a Form 5310. You must add caveats to each of these letters which contain the date(s) the plan, trust and amendments were executed, cover letter dates for proposed amendments, and other applicable explanations for certain types of requests.

  4. It is critical that the DL is accurate because it gives a plan a historical record and may be used in future DL requests or plan examinations.

  5. EDS is the system we use to generate Letters 1132 and 2002; even for cases we work on the Tax Exempt Determination System (TEDS).

7.11.5.1.1  (07-26-2012)
Scope of Reliance on a Determination Letter

  1. Publication 794, Favorable Determination Letter , is sent with the DL to the plan sponsor. This publication explains the significance of a favorable DL, points out some features that may affect the qualified status of an employee retirement plan and nullify the DL without specific notice from us, and provides general information on the reporting requirements for the plan.

  2. Publication 794 states that the DL applies only to the plan sponsor who submitted the application. Therefore, for controlled groups or affiliated service groups (ASG) who adopt the same plan, we issue the letter only to the employer who initiated the application.

7.11.5.2  (09-24-2014)
Letter 2002 for Individually Designed Plans

  1. Use the chart in Exhibit 7.11.5-1, DL for the Staggered Cyclical Approach (Letter 2002), for help in selecting the appropriate caveat(s).

  2. The Letter 2002 for regular on-cycle individually designed plans (plans that fall under Rev. Proc. 2007-44, sections 9 and 10 and are not deemed on-cycle applications under section 14) must include the appropriate caveat from the below table. The caveats in the table identify the appropriate expiration date and the applicable CL which we based our determination for each on-cycle application.

    Cycle Caveat Cycle Caveat
    A1 13 A2 67
    B1 14 B2 68
    C1 15 C2 69
    D1 16 D2 70
    E1 17 E2 71
  3. The Letter 2002 for deemed on-cycle individually designed plans must include caveats 20 and 21 from the table below with the appropriate variables:

    20 Off/Short cycle (requires caveats 20 and 21) Expires at the end of the first five-year remedial amendment cycle that ends more than 12 months after the application was submitted Expiration date (Year-20XX) format
    21 Off/Short cycle (requires caveats 20 and 21) Considered the CL required for on-cycle applications during the period the application was submitted CL (20XX) format
  4. If you receive an application with a Social Security Number (SSN) (because the plan sponsor doesn't have an Employer Identification Number (EIN)) and then the plan sponsor is later assigned an EIN, replace the SSN with the EIN in TEDS. Also, add caveat 24 with the year that the DL expires as the variable based on the last digit of the assigned EIN and add caveat 25 using the year of the applicable CL as the variable.

  5. For applications submitted during the first five-year cycle, include on the Letter 2002, the date(s) of all plan restatements and discretionary/interim amendments that do not pre-date the Last Favorable Determination Letter (LFDL) even if you did not rule on the amendments. Also include amendments that a pre-approved plan sponsor/practitioner adopted on the plan sponsors behalf.

    Note:

    Do not caveat for amendments the plan sponsor adopted prior to the plan's original effective date.

    Exception:

    For cash balance moratorium cases that received a Letter 835 under Notice 2007-6, the Letter 835 will be dated later than the date the plan sponsor adopted the amendments required to comply with the first five-year RAC. Use the date of the restated document and all discretionary and interim amendments the plan sponsor adopted to comply with the applicable CL without regard to the date of the Letter 835.

  6. For applications submitted during the second or subsequent five-year cycles, include on the Letter 2002, the date(s) of the restated document and interim amendments adopted to comply with the applicable CL for the cycle that the application was submitted and all discretionary amendments that become effective January 1 immediately prior to the beginning of the applicable five-year cycle, without regard to the date of the LFDL.

    Example:

    A cycle D2 application (cycle begins February 1, 2010 and ends January 31, 2015) was submitted with a discretionary amendment effective January 1, 2010, adopted December 31, 2010. Include it on the DL since it is effective January 1, 2010.

    Note:

    To emphasize that the IRS may not have ruled on some amendments, we automatically add caveat 10 to the Letter 2002 which states: "We are not ruling on any guidance published, or any statutes enacted, after the issuance of the Cumulative List (unless the item has been identified in the Cumulative List) for the cycle under which this application was submitted."

  7. For new plans, include a caveat 40 for the initial plan adoption date and all subsequent amendments the plan sponsor adopted during the applicable RAC. This applies to applications for new plans that come in under the off-cycle exception in Rev. Proc. 2007-44 section 14.02 and new plans that choose not to come in under the off-cycle exception and are instead filed during their normal RAC under Rev. Proc. 2007-44 section 14.04.

7.11.5.3  (09-24-2014)
Letter 2002 for Pre-Approved Plans

  1. Use the chart in Exhibit 7.11.5-1, DL for the Staggered Cyclical Approach (Letter 2002), for help in selecting the appropriate caveat(s).

  2. If a plan sponsor submits a pre-approved plan during a two-year window announced by the IRS, include caveat 25 with a variable for the applicable CL, and caveat 26 for DC plans or caveat 27 for DB plans, to indicate the letter's expiration date.

    Exception:

    For applications that are eligible for the six-year cycle on a temporary basis then switches to the five-year cycle, use caveats 20 and 21. Add the year that the DL expires for the variable in caveat 20 and add the year for the applicable CL for the variable in caveat 21.

  3. For applications submitted during the first six-year cycle, include on the Letter 2002, the date(s) of all plan restatements and discretionary/interim amendments that do not pre-date the LFDL even if you did not rule on the amendments. Also include amendments that a pre-approved plan sponsor/practitioner adopted on the plan sponsors behalf.

    Note:

    Do not caveat for amendments the plan sponsor adopted prior to the plan's original effective date.

  4. For applications submitted during the second or subsequent six-year cycles, include on the Letter 2002, the date(s) of the restated document and interim amendments adopted to comply with the applicable CL for the cycle that the application was submitted and all discretionary amendments that become effective January 1 immediately prior to the beginning of the applicable five-year cycle, without regard to the date of the LFDL.

    Note:

    To emphasize that the IRS may not have ruled on some amendments, we automatically add caveat 10 to the Letter 2002 which states: "We are not ruling on any guidance published, or any statutes enacted, after the issuance of the Cumulative List (unless the item has been identified in the Cumulative List) for the cycle under which this application was submitted."

7.11.5.4  (09-24-2014)
Letter 1132 for Individually Designed Plans

  1. Use the chart in Exhibit 7.11.5-2, Letter 1132 for Terminating Plans, for help in selecting the appropriate caveat(s).

  2. For applications submitted during the first five-year cycle, include on the Letter 1132, the date(s) of all plan restatements and discretionary/interim amendments that do not pre-date the LFDL.

    Note:

    Include on the Letter 1132 the date(s) the plan sponsor adopted amendments to comply with EGTRRA and/or the IRC 401(a)(9) Treasury regulations, even if they adopted them before the date of the LFDL.

  3. For applications submitted during the second or subsequent five-year cycles, include on the Letter 1132, the date(s) of the restated document and interim amendments adopted to comply with the applicable CL for the cycle that the application was submitted and all discretionary amendments that become effective January 1 immediately prior to the beginning of the applicable five-year cycle that includes the date of termination, without regard to the date of the LFDL. Also include all interim amendments adopted to comply with laws that are effective on the plan termination date even if the remedial amendment period for that law has not otherwise ended.

7.11.5.5  (09-24-2014)
Letter 1132 for Pre-Approved Plans

  1. Use the chart in Exhibit 7.11.5-2, Letter 1132 for Terminating Plans, for help in selecting the appropriate caveat(s).

  2. For applications submitted during the first six-year cycle, include on the Letter 1132, the date(s) of all plan restatements and discretionary/interim amendments that do not pre-date the LFDL.

    Note:

    Include on the Letter 1132 the date(s) the plan sponsor adopted amendments to comply with EGTRRA and/or the IRC 401(a)(9) Treasury regulations, even if they adopted them before the date of the LFDL.

  3. For applications submitted during the second or subsequent six-year cycles, include on the Letter 1132, the date(s) of the restated document and interim amendments adopted to comply with the applicable CL for the cycle that the application was submitted and all discretionary amendments that become effective January 1 immediately prior to the beginning of the applicable six-year cycle that includes the date of termination, without regard to the date of the LFDL. Also include all interim amendments adopted to comply with laws that are effective on the plan termination date even if the remedial amendment period for that law has not otherwise ended.

    Example:

    A DC plan terminates in the second six-year RAC. Include on the Letter 1132, interim amendments that apply to the 2005 CL through the 2010 CL plus any additional interim amendments required through the date of termination, and discretionary amendments that become effective on or after January 1, 2010.

7.11.5.6  (08-28-2015)
Additional Guidance / Common Errors

  1. Use the 9000 series caveats to create customized paragraphs when the current EDS caveats are not sufficient. Consult with your manager or contact EP Determinations Quality Assurance Staff (QAS) prior to adding a 9000 series caveat unless the situation is described in this IRM. These caveats are printed as an addendum to the letter so you must include caveats 5997 and 8502 to indicate that the letter has a third page. Skip the first line on the EDS screen and indent the second line by five spaces so the caveat is properly spaced.

    Caution:

    Never attach any other document or information to a letter as an addendum.

  2. If a trust is adopted:

    1. Prior to the initial plan document, create a 9000 series caveat which reads: "This determination letter applies to the trust document adopted on _."

    2. On the same date as the initial plan document, use caveat 40 on Letter 2002 which covers both the plan and trust adoption.

    3. After the initial plan document, use caveats 41-43 on Letter 2002. Additionally, caveat trust amendments like any other plan amendment.

  3. Governmental Plan - For any governmental entity that applies for a DL, add caveat 60 to Letter 2002 and caveat 58 to Letter 1132 to show that the DL is based on the plan sponsor’s assertion that the plan is a government plan under IRC 414(d).

    Note:

    If the governmental plan is submitted with material that is not adopted, i.e., statute based, also add caveat 66 to Letters 1132 and 2002.

  4. Proposed Amendments - For the first five-year cycle, include the adoption dates of the proposed amendments from the LFDL on this current DL only if they were adopted after the date of the LFDL. For the second or subsequent five-year cycles, include the adoption dates of the proposed amendments from the LFDL on this current DL only if they contain provisions which apply to the applicable CL for the current cycle or a discretionary provision that is effective for the current RAC.

  5. Mergers - If the application is submitted with plan merger documentation, include only the amendments for the surviving plan on the DL. The plan sponsor is still able to rely on this DL for the merged plan(s) even though their amendment dates are not included.

  6. International - Dual qualified plans have trusts in the U.S. but intend to have dual qualification under both the Puerto Rico Code and Internal Revenue Code. If the plan includes an addendum for dual qualification, include on the DL the following 9000 series caveat: "This determination letter applies to the provisions that are intended to meet qualification requirements under the Internal Revenue Code, and does not apply to the addendum that is intended to meet qualification requirements under the Puerto Rico Internal Revenue Code."

  7. Non-electing church - If the plan indicates that it is a non-electing church plan, include on the DL the following 9000 series caveat: "This determination letter is based solely on your assertion that the plan is entitled to be treated as a church plan under section 414(e) of the Internal Revenue Code."

  8. Retiree medical benefit -If the application includes the information outlined in Rev. Proc. 2015-6 (revised annually) section 16 for IRC 401(h) retiree medical benefits and the plan meets the requirements of IRC 401(h) and IRC 420, include caveat 62 on the DL for the second and subsequent cycles. If the application requests a ruling under IRC 401(h) only, include on the DL the following 9000 series caveat: "The retiree medical benefit account feature of this plan meets the requirements of section 401(h) of the Internal Revenue Code."

  9. Accident and health plans - If the plan has provisions for health and disability benefits, include on the DL the following 9000 series caveat: "This determination is not an opinion on whether disability benefits or medical care benefits are accident and health plan benefits under IRC section 105 or whether contributions are contributions by an employer to accident and health plans under IRC section 106."

  10. Windsor caveat - include caveat 75 on the Letter 2002 for all applications submitted during cycle C2 and earlier to show that the IRS did not rule on section 3 of the Defense of Marriage Act, Pub. L. 104-199, 110 Stat. 2419 (DOMA) or U.S. v. Windsor, 133 S. Ct. 2675 (2013). For Letter 1132, include caveat 75 for plans terminating prior to June 26, 2013.

  11. Power of Attorney (POA) copies - Only send copies of the DL to a POA if the Form 2848 is checked to state that they are to be sent notices and communications.

Exhibit 7.11.5-1 
DL for the Staggered Cyclical Approach (Letter 2002)

EDS Paragraph Number When to use Explanation Variable
13 On-cycle A Expires on January 31, 2012. Considers the 2005 CL N/A
14 On-cycle B Expires on January 31, 2013. Considers the 2006 CL N/A
15 On-cycle C Expires on January 31, 2014. Considers the 2007 CL N/A
16 On-cycle D Expires on January 31, 2015. Considers the 2008 CL N/A
17 On-cycle E Expires on January 31, 2016. Considers the 2009 CL N/A
20 Off/Short cycle (requires caveats 20 and 21) Expires at the end of the first five-year remedial amendment cycle that ends more than 12 months after the application was submitted Expiration date (Year-20XX) format
21 Off/Short cycle (requires caveats 20 and 21) Considered the CL required for on-cycle applications during the period the application was submitted CL (20XX) format
24 Submitted with an SSN that is subsequently assigned an EIN (requires caveats 24 and 25) Expires on the end of the plan’s first five-year remedial amendment cycle that ends more than 12-months after the application was received. Since the application was filed using a SSN the next five-year RAC will be based on the assigned EIN Expiration date (Year-20XX) format
25 Pre-approved plan or when an application is submitted with an SSN that is subsequently assigned an EIN Considered the CL required for on-cycle applications during the period the application was submitted CL (20XX) format
26 DC Form 5307 and Pre-approved Form 5300s Adopting employers of pre-approved defined contribution plans that remain on the six-year cycle N/A
27 DB Form 5307 and Pre-approved Form 5300s Adopting employers of pre-approved defined benefit plans that remain on the six-year cycle N/A
29, 30 Foreign trusts Use when a plan is using a foreign trust N/A
31 Used for plans that include IRC 403(b) provisions Ruling only with respect to the IRC 401(a) plan and not with respect to the IRC 403(b) N/A
32 Used with applications that request an ASG status ruling. See Rev. Proc. 2015-6, section 14 (revised annually) Meets the ASG requirements of IRC 414(m) N/A
33 Used with applications that request an ASG status ruling. See Rev. Proc. 2015-6, section 14 (revised annually) Does not meet the ASG requirements of IRC 414(m) N/A
34 Used with applications that request a Leased Employee status ruling. See Rev. Proc. 2015-6, section 14 (revised annually) Meets the Leased Employee requirements of IRC 414(n) N/A
35 Used with applications that request a Leased Employee status ruling. See Rev. Proc. 2015-6, section 14 (revised annually) Does not meet the Leased Employee requirements of IRC 414(n) N/A
40 Used for the initial adoption of the plan and initial separate trust document Indicate the date when the employer executed the initial plan and trust document on the same date; caveat 40 is intended to cover both documents Date (xx/xx/xx or month xx, xxxx)
41 Considers executed amendments for the plan. This caveat also applies to the initial trust document if it is adopted after the date of the initial plan Used for the first cycle to indicate the execution date of each amendment after the initial adoption that has NOT been included on a prior DL.
Used for the second cycle to indicate the execution date of the applicable amendments for the CL for the submission period.
If a separate trust document is adopted after the date of the initial plan document, use caveat 41, do not create a caveat
Date (xx/xx/xx or month xx, xxxx)
42 Additional Amendments Used in conjunction with caveat 41; if the numeric format is utilized, two additional amendments may be added Date (xx/xx/xx or month xx, xxxx)
43 Additional Amendments Used in conjunction with caveats 41 and 42; if the numeric format is utilized, two additional amendments may be added Date (xx/xx/xx or month xx, xxxx)
44 Used to condition the DL on adoption of proposed amendments Indicate the date of the letter used to submit the proposed amendment. If an undated facsimile is used, the received date on the fax should be used Date (xx/xx/xx or month xx, xxxx)
45 Additional Proposed Amendments Indicate the date of the letter used to submit the proposed amendment. If an undated facsimile is used, the received date on the fax should be used Date (xx/xx/xx or month xx, xxxx)
46 Used to condition the DL on adoption of a proposed restated plan Use date of cover letter or correspondence used to submit restated document Date (xx/xx/xx or month xx, xxxx)
47 Proposed amendment(s) or restated plan submitted without a cover letter Considers proposed amendment(s) or restatement submitted with the DL application N/A
48 Working copy Working copy submitted with or during the DL application process N/A
50 Form 5300 submitted with Form 5309 ESOP plan meets the requirements of IRC 4975(e)(7) N/A
51 For plans involved in termination spin-offs or re-establishments Letter conditioned on receiving approval of changes in funding amortization. See IRS DOL Implementation Guidelines dated May 24, 1984 N/A
53 Used for first cycle applications that request a ruling on IRC 401(h) and IRC 420. See Rev. Proc. 2015-6 section 16 (revised annually) Plan meets the requirements of IRC 401(h) and IRC 420 N/A
55 Used for multiple employer plans submitted on a Form 5300. See Rev. Proc. 2015-6 section 10 (revised annually) Multiple employer plans meet IRC 413(c) N/A
57 Partial termination request on a Form 5300 Based on the information supplied, a determination was made that a partial termination occurred on xxxxxx Date (xx/xx/xx or month xx, xxxx)
58 Partial termination request on a Form 5300 Based on the information you have supplied, a determination was made that a partial termination did not occur N/A
59 Correction of a prior Letter 2002 Enter the date of the old letter. The caveat reads: This letter supersedes our letter dated on or about xxxxxx Date (xx/xx/xx or month xx, xxxx)
60 Governmental Plan Indicates that the DL is based on the plan sponsor’s assertion that plan is government plan under IRC 414(d) N/A
62 Used for second cycle applications that request a ruling on IRC 401(h) and IRC 420. See Rev. Proc. 2015-6 section 16 (revised annually) Plan meets the requirements of IRC 401(h) and IRC 420 N/A
66 Form 5300 Governmental Applications submitted with material that is not adopted, i.e., statute based C1=2009 E1=2011 C2=2014
67 On-cycle A for second RAC Expires on January 31, 2017. Considers the 2010 CL N/A
68 On-cycle B for second RAC Expires on January 31, 2018. Considers the 2011 CL N/A
69 On-cycle C for second RAC Expires on January 31, 2019. Considers the 2012 CL N/A
70 On-cycle D for second RAC Expires on January 31, 2020. Considers the 2013 CL N/A
71 On-cycle E for second RAC Expires on January 31, 2021. Considers the 2014 CL N/A
75 Used with Form 5300 applications submitted prior to February 1, 2014 Indicates that DL does not provide reliance on U.S. v. Windsor, 570 U.S. 12 (2013) N/A
5997, 8502 Use both of these caveats when you use a 7000 or 9000 series caveat and an addendum is created. Indicates that an addendum is attached to the letter as a third page N/A
5998 Use when a Form 2848, Power of Attorney and Declaration of Representative, or Form 8821, Tax Information Authorization is included with the application and they are authorized to receive copies of correspondence Indicate that a copy of the DL was sent to the authorized Power of Attorney(s) (POA) or other authorized individual. N/A
7033 Used for all collectively bargained plans DL does not provide reliance on CBA or auxiliary agreements that are incorporated by reference. N/A

Exhibit 7.11.5-2 
Letter 1132 for Terminating Plans

EDS Paragraph Number When to use Explanation Variable
4 Used to indicate the proposed date of plan termination Enter the termination date of the plan from the terminating board resolution or amendment Date (xx/xx/xx or month xx, xxxx)
5 Additional caveat for proposed amendments See explanation for caveat 10 Date (xx/xx/xx or month xx, xxxx)
6, 9, 8503 Use all three of these caveats for a terminating plan that has a reversion Generates the Benefit Assurance Form Alert and alerts the plan sponsor of certain filing requirements. May not apply to certain tax-exempt entities or governmental plans N/A
7 Plans involved in termination spin-offs or re-establishments conditioning the letter on receiving approval of changes in funding amortization Use is mandated per IRS DOL Implementation Guidelines dated May 24, 1984. See http://tege.web.irs.gov/content/EmpPlansMainWindow/linkedHtmlDocuments/determs/052484A.pdf N/A
10 Used to condition DL on adoption of a proposed amendments Enter the date of the letter that the amendments were submitted with. If the letter or fax received with the proposed amendment has no date, use the date that it was received. Date (xx/xx/xx or month xx, xxxx)
11 Used to indicate the consideration of executed amendments for the plan For the first RAC include each executed amendment that was adopted after the date of the LFDL
For the second and subsequent, include executed amendments that become effective during the five-year cycle that includes the date of termination.
Date (xx/xx/xx or month xx, xxxx)
36, 37 Foreign trusts Use when a plan is using a foreign trust N/A
44 Used for terminating ESOP plans that met the requirements of IRC 4975(e)(7) Used to indicate verification that the plan met IRC 4975(e) prior to termination N/A
58 Terminating governmental plan Indicates that the DL is based on the plan sponsor’s assertion that the plan is a government plan under IRC 414(d) N/A
66 Form 5310 Governmental Applications submitted with material that is not adopted, i.e., statute based Enter year that RAC ended. (20XX) format
72 Used for plans with rollover accounts that may be invested in employer securities. Indicates that we are not ruling on the requirements of IRC 4975(d) or the tax attributable to rollover funds N/A
75 Used for plans with termination dates prior to June 26, 2013 Indicates that DL does not provide reliance on U.S. v. Windsor, 570 U.S. 12 (2013) N/A
5997, 8502 Use both of these caveats when you use a 7000 or 9000 series caveat and an addendum is created. Indicates that an addendum is attached to the letter as a third page N/A
5998 Use when a Form 2848, Power of Attorney and Declaration of Representative, or Form 8821, Tax Information Authorization is included with the application and they are authorized to receive copies of correspondence Indicate that a copy of the DL was sent to the authorized Power of Attorney(s) (POA) or other authorized individual. N/A
7002 Used to condition DL on adoption of a proposed restated plan Enter the date of the letter that the restated plan was submitted with. If the letter or fax received with the restated plan has no date, use the date that it was received. Date (xx/xx/xx or month xx, xxxx)
7027 Used in addition to caveat 11 to indicate consideration of executed amendments Used in conjunction with caveat 11; if the numeric format is utilized, two additional amendments may be added. Use a 9000 series caveat if more space is needed Date (xx/xx/xx or month xx, xxxx)
7033 Used for all collectively bargained plans DL does not provide reliance on CBA or auxiliary agreements that are incorporated by reference. N/A
7054 Correction of a prior Letter 1132 Enter the date of the old letter. The caveat reads: This letter supersedes our letter dated on or about xxxxxx Date (xx/xx/xx or month xx, xxxx)
7060 Used to condition the letter on the full vesting of affected participants Used when a sponsor agrees to fully vest affected participants under IRC 411(d)(3). Enter the date of the sponsor/POA's letter providing for the full vesting Date (xx/xx/xx or month xx, xxxx)
7063 Proposed amendments or proposed restated plan included with the application, but no cover letter Caveat is similar to caveats 5, 10, and 7002 but no variable is required since there is no cover letter date N/A

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