Procedures for Certain Adopting Employers of Master & Prototype Defined Benefit Plans to Apply for a Determination Letter -- 2018-JUL-03


Section 12.01(5)(a) of Revenue Procedure 2018-4 allows adopting employers of master & prototype defined benefit plans that maintain multiple plans covering some of the same plan participants to request a determination letter on whether the plan complies with Internal Revenue Code sections 415 and 416.

To apply, the adopting employers must do the following. Submit a Form 5307 within the applicable 2-year window described in section 13.03 of Revenue Procedure 2018-4. On the Form 5307, include, either at the top of the form or in a cover letter, a notation specifying that this is a request for a ruling under Internal Revenue Code section 415 or 416.