7.1.1 Employee Plans

Manual Transmittal

July 12, 2021

Purpose

(1) This transmits revised IRM 7.1.1, TE/GE Administrative Procedures and Programs, Employee Plans.

Material Changes

(1) Added “Change in Plan Year” to the list of requests handled by EP Technical in IRM 7.1.1.2.

(2) This IRM is updated throughout to make editorial changes, revise section numbers, and reflect current versions of annual revenue procedures and IRM procedures.

Effect on Other Documents

This supersedes IRM 7.1.1, dated September 2, 2020.

Audience

Tax Exempt and Government Entities
Employee Plans

Effective Date

(07-12-2021)

Eric D. Slack
Director, Employee Plans
Tax Exempt and Government Entities Division

Program Scope and Objectives

  1. Purpose: This manual describes the administrative procedures governing rulings and agreements for employee plan matters under the jurisdiction of the Director, Employee Plans (EP) of the Office of the Commissioner, Tax Exempt and Government Entities division (TE/GE).

  2. Audience: The administrative guidelines in this IRM apply to EP employees in EP Technical, Determinations, Voluntary Compliance and Examinations.

  3. Policy Owner: Director, Employee Plans

  4. Program Owner: Employee Plans

  5. Program Goals: The goal of EP is to provide taxpayers top quality service by helping them understand and comply with applicable tax laws, and to protect the public interest by applying the tax law with integrity and fairness to all.

    Note:

    EP focuses on encouraging taxpayers (administrators and employers) to voluntarily comply with the income tax laws. To protect plan participants and retirement savings, the goal of many of the programs under the jurisdiction of the Director, Employee Plans, is to avoid plan disqualification.

Background

  1. A plan is qualified if it meets the requirements of IRC 401(a) in form and operation. A qualified plan is entitled to favorable tax treatment. Other plans entitled to favorable tax treatment within EP’s jurisdiction are:

    • IRC 403(b) plans

    • 457(b) plans

    • Simplified Employee Pension plans (SEPs)

    • Savings Incentive Match Plans for Employees (SIMPLEs)

  2. To help taxpayers understand the applicable tax laws and ensure that their plans comply, EP issues certain letter rulings, determination letters, opinion letters, advisory letters, and approval letters.

  3. EP enters into compliance statements and closing agreements with plan sponsors to resolve failures to comply with the plan qualification requirements, avoiding plan disqualification.

  4. EP provides technical and actuarial support to IRS employees through:

    • The Knowledge Networks (K-Nets)

    • Responses to requests for actuarial assistance

EP Rulings and Agreements Overview

  1. This IRM is an overview of the administrative procedures governing EP Rulings and Agreements. EP Rulings and Agreements is made up of:

    • EP Technical

    • Voluntary Compliance

    • Determinations

  2. This IRM covers the following topics:

    1. IRM 7.1.1.1, Program Scope and Objectives provides an overview of EP Rulings and Agreements programs.

    2. IRM 7.1.1.2, Jurisdiction of EP Technical, Examinations and Determinations lists specific EP programs; for example, Letter Rulings, Determination Letters (DLs),and Opinion Letters, and the EP office that rules on them.

    3. IRM 7.1.1.3, Assistance to Determinations, Voluntary Compliance, and Examinations lists procedures for submitting cases for technical advice, requesting technical assistance and issuing memoranda providing technical or procedural guidance.

Authority

  1. The table below lists delegation orders, their granted authority, the person delegated and the affected IRM section. You can find a complete list of delegation orders governing EP Rulings and Agreements on IRS.gov at https://www.irs.gov/privacy-disclosure/delegation-orders-and-policy-statements-by-process

    Delegation Order Granted Authority Delegated to IRM Section
    Delegation Order 7-1 To issue favorable determination letters (DLs) on the qualified status of pension, profit-sharing, stock bonus, annuity, and employee stock ownership plans under IRC 401, IRC 403(a), IRC 409 and IRC 4975(e)(7) and the status for exemption of any related trusts or custodial accounts under IRC 501(a) Director, Employee Plans IRM 1.2.2.8.1
    Delegation Order 7-16 To allow a plan to be amended after the expiration of its remedial amendment period described in IRC 401(b), provided that certain conditions are met. Director, EP Rulings and Agreements IRM 1.2.2.8.16
    Delegation Order 7-7 To waive all or part of the excise tax imposed under IRC 4971(f) for liquidity shortfalls per IRC 412(m)(5)(E). Director, Employee Plans IRM 1.2.2.8.7
    Delegation Order 7-9 To determine that a plan amendment is reasonable and provides for only de minimis increases in the plan liabilities per: IRC 412(c)(7)(B)(i), the Employee Retirement Income Security Act of 1974, as amended, (ERISA) Section 302(c)(7)(B)(i), IRC 401(a)(33)(B)(ii), and ERISA Section 204(i)(2)(A) Manager, EP Technical and Manager, EP Technical Actuarial Group IRM 1.2.2.8.9
    Delegation Order 7-10 To determine that the period of years required to amortize any unfunded liability of a plan may be extended, per IRC 431(d) and ERISA Section 304(d) Manager, EP Technical and Manager EP Determinations and Quality Assurance

    Note:

    Quality Assurance was moved to Voluntary Compliance, but the Delegation Order has not changed.

    IRM 1.2.2.8.10
    Delegation Order 7-12
    1. To administer the Voluntary Correction Program

    2. To approve compliance statements under the Voluntary Correction Program

    1. Manager, EP Plans, Voluntary Compliance

    2. EP Voluntary Compliance Group Managers and EP Technical Group Managers

    IRM 1.2.2.8.12
    Delegation Order 8-3 To enter into and approve a written closing agreement with any person relating to their federal tax liability Director, Employee Plans. IRM 1.2.2.9.3
    Delegation Order 30-3 Delegates to Director, Employee Plans, the authority to grant reasonable extensions of time to make certain elections pursuant to Section 301.9100-1 of the Procedure and Administration Regulations. Director, Employee Plans IRM 1.2.2.15.3

Administrative Procedures

  1. Administrative procedures are generally listed in revenue procedures. Revenue procedures are published in the Internal Revenue Bulletin (IRB), which is published weekly.

  2. General - Rev. Proc. 2021-4, updated annually:

    1. Includes the procedures for requesting letter rulings, DLs and opinion letters from Employee Plans Rulings and Agreements. It also includes the user fees for these requests.

    2. Discusses in detail, the procedural guidance for these programs.

  3. Determination letters

    1. Rev. Proc. 2016-37 gives the circumstances in which a plan sponsor may submit a DL application to EP and eliminates, as of January 1, 2017, the five-year remedial amendment cycle system for individually designed plans.

    2. Rev. Proc. 2019-20 gives a limited expansion of the DL program to certain statutory hybrid plans and merged plans.

  4. Pre-approved plans - Rev. Proc. 2015-36, Rev. Proc. 2016-37, Rev. Proc. 2017-41, Rev. Proc. 2018-21 and Rev. Proc. 2020-10 cover the procedures for issuing opinion and advisory letters for defined contribution and defined benefit plans under IRC 401, IRC 403(a) and IRC 4975(e)(7). See also Rev. Proc. 2021-4 for updated submission guidelines related to issuing opinion and advisory letters.

  5. Pre-approved 403(b) plans - Rev. Proc. 2013-22 covers procedures for issuing opinion and advisory letters for IRC 403(b) prototype and volume submitter plans. See also Rev. Proc. 2014-28, Rev. Proc. 2017-18 and Rev. Proc. 2019-39 for modifications to the IRC 403(b) prototype and volume submitter program.

  6. EPCRS - A coordinated system of correction programs, which is referred to as the Employee Plans Compliance Resolution System, is described in Rev. Proc. 2019-19.

  7. IRAs - The procedures for obtaining opinion letters for prototype trusts, custodial accounts or annuities under IRC 408(a), IRC 408(b), IRC 408 (k), IRC 408(p) or IRC 408A, are in Rev. Proc. 87–50, Rev. Proc. 91–44, Rev. Proc. 92–38, Rev. Proc. 97–29, Rev. Proc. 98–59, Rev. Proc. 2002–10, and Rev. Proc. 2010–48, as modified by Appendix A of Rev. Proc. 2021-4.

  8. Complete list - Exhibit 7.1.1-1 lists the major Employee Plans revenue procedures currently in effect.

  9. In addition to the published guidance listed here and in Exhibit 7.1.1-1, other sections of the Internal Revenue Manual have information and procedures for EP specialists.

    Example:

    The EP Audit Closing Agreement Program (Audit CAP), described in Rev. Proc. 2019-19, is also described in IRM 7.2.2, TE/GE Closing Agreements, Employee Plans Compliance Resolution System (EPCRS).

    Example:

    The procedures for the K-Nets are described in IRM 1.4.7, Resource Guide for Managers, TE/GE Knowledge Network (K-Net) Administration.

User Fees

  1. Taxpayers must pay user fees for rulings, opinion letters, DLs, compliance statements, and similar requests per The Revenue Act of 1987, P. L. 100–203, Act Section 10511 but some exceptions apply. See Rev. Proc. 2021-4 and IRM 7.11.1.10, User Fee Requirements.

Responsibilities

  1. The Director, Employee Plans, supervises and is responsible for:

    • EP Rulings and Agreements

    • EP Examinations

    • EP Program Management Staff

  2. The Director, EP Rulings and Agreements, supervises and is responsible for:

    • EP Determinations

    • EP Technical

    • Voluntary Compliance

  3. The Manager, Voluntary Compliance, supervises and is responsible for the group managers and employees in Voluntary Compliance and Quality Assurance.

  4. The Area Managers (1 & 2), EP Determinations, supervise and are responsible for the group managers and employees in EP Determinations.

  5. The Manager, EP Technical, supervises and is responsible for the group managers and employees in EP Technical.

  6. Employees of EP Rulings and Agreements work on assignments from their group managers.

  7. An EP employee who finds indications of fraud while processing a case discusses the facts with the group manager. If the manager concurs, the EP employee and his/her manager will contact the EP Fraud SME or the TE/GE Fraud Specialist to discuss the first indications of fraud and possible further development. If the EP Fraud SME or TE/GE Fraud Specialist agree that there are sufficient indicators to warrant fraud development, they contact the National Fraud Program Fraud Technical Advisor, and together follow the fraud development procedures in IRM 25.1.2, Fraud Handbook, Recognizing and Developing Fraud.

Acronyms and Definitions

  1. This table lists commonly used acronyms and provides their definitions.

    Acronym Definition
    DL Determination Letter
    EEE The Associate Chief Counsel (Employee Benefits, Exempt Organizations and Employment Taxes)
    EP Employee Plans
    EPCRS Employee Plans Compliance Resolution System
    IRC Internal Revenue Code of 1986, as amended
    K-NET Knowledge Network
    NBT Nonbank Trustee or Custodian
    TE/GE Tax Exempt and Government Entities Division
    TEGEDC Tax Exempt and Government Entities Division Counsel
    VCP Voluntary Correction Program

Terms

  1. A "master plan" is a form of plan defined in Rev. Proc. 2017-4,1 Section 4.01, with a related form of trust acting as the funding medium for the plans of all adopting employers.

  2. A "pre-approved plan" under IRC 401(a) is a plan that a provider makes available for employers to adopt. The term includes both standardized and nonstandardized Plans. See Rev. Proc. 2017-41, Section 4.07.

  3. A "pre-approved plan" under IRC 403(b) is a prototype plan or a volume submitter plan as defined in Rev. Proc. 2013-22.

  4. The terms nonstandardized plan, standardized plan, mass submitter, and provider are defined in Rev. Proc. 2017-41, Section 4.

  5. A "prototype plan" under IRC 403(b) is defined in Rev. Proc. 2013-22, Section 5.01.

  6. You can find additional terms for the pre-approved program for plans under IRC 403(b) in Rev. Proc. 2013-22 and Rev. Proc. 2019-39.

Jurisdiction of EP Technical, Examinations, Determinations and Voluntary Compliance

  1. The programs administered under the jurisdiction of the Director, Employee Plans, are described in Rev. Proc. 2021-4. The table below lists specific EP programs and the EP office that rules on them:

    If the plan sponsor or individual taxpayer requests a... Then this office rules on it...
    Letter Ruling Technical
    Opinion Letter Determinations and Technical
    Audit CAP Closing Agreement Determinations and Examinations
    Determination Letter Determinations
    VCP Compliance Statement Voluntary Compliance
    VCP Closing Agreement Voluntary Compliance
    Advisory Letter Determinations and Technical
    Nonbank Trustee Approval Letter Technical
    Change in Plan Year Technical
  2. Rev. Proc. 2021-4, Section 31 lists the mailing addresses for requesting letter rulings, determination letters, etc.

Letter Rulings

  1. A "letter ruling" is a written statement IRS issues to a taxpayer that interprets and applies the employee benefit plans laws to a specific set of facts.

    Note:

    Letter rulings that Technical issues are delegated from the Director, Employee Plans, through the Director, EP Ruling and Agreements, to the Manager, EP Technical, and the managers of the individual technical groups.

  2. The IRS can modify or revoke a letter ruling they find to be in error or not in agreement with the IRS’s current views. The retroactive effect of the modification or revocation may be limited under the discretionary authority granted by IRC 7805(b).

Determination Letters

  1. A "determination letter" is a written statement the Director, EP Rulings and Agreements, in the Office of the Commissioner, Tax Exempt and Government Entities Division issues on an individual’s or organization’s written inquiry that applies to the particular facts and previously announced principles and precedents.

    1. IRS only issues a DL when based on clearly established rules in the statute, a tax treaty, regulations, or based on a conclusion in a revenue ruling, opinion, or court decision represents the IRS’s position, and specifically answers the questions presented.

    2. IRS doesn’t issue a DL for novel issues or issues excluded from EP Determinations jurisdiction.

  2. The office of the Director, EP Rulings and Agreements, issues DLs on retirement plans’ qualification under IRC 401, IRC 403(a), IRC 409 and IRC 4975(e)(7), and the status for the exemption of any related trusts or custodial accounts under IRC 501(a) (except for adopting employers of a pre-approved plan requesting a determination letter) (IRM 7.1.1.3 (1).)

  3. EP issues DLs for individually designed plans’:

    1. Initial qualification

    2. Termination

    3. Certain other circumstances noted in guidance. See Rev. Proc. 2016-37 and Rev. Proc. 2021-4, Section 11.

  4. Determination letters are also issued for individually designed statutory hybrid plans for a limited period and individually designed merged plans on an ongoing basis. See Rev. Proc. 2019-20.

  5. The Remedial Amendments List (RAL), published annually, sets the end of the remedial amendment period for an individually designed plan for the changes in qualification requirements that appear on the list. The most recent RAL is in Notice 2019-64.

Opinion Letters

  1. An "opinion letter" is a written statement issued by the Director, EP Rulings and Agreements, in the Office of the Commissioner, Tax Exempt and Government Entities Division, as to:

    1. A plan under IRC 401, IRC 403(a), or both IRC 401 and IRC 4975(e)(7) qualification in form.

    2. The form of a prototype plan or volume submitter plan’s acceptability under IRC 403(b).

    3. A prototype trust, custodial account or annuity satisfaction in form with the requirements for individual retirement arrangements (IRAs) under IRC 408(a) and (b), SEPs under IRC 408(k), SIMPLES under IRC 408(p), and Roth IRAs under IRC 408A.

  2. Opinion letters under IRC 401 are issued to pre-approved defined benefit and pre-approved defined contribution plans submitted under the procedures of Rev. Proc. 2015-36, Rev. Proc. 2017-41, Rev. Proc. 2018-42 and Rev. Proc. 2020-10.

    1. The master and prototype (M&P) and volume submitter (VS) programs were combined under IRC 401 into a new Opinion Letter program, which also expands the types of plans eligible for pre-approved status and provides greater flexibility in the design of pre-approved plans (Rev. Proc. 2017-41). Section 6.03 of Proc. 2017-41, lists the situations in which opinion letters will not be issued.

    2. Rev. Proc. 2018-42 extends the deadline for submitting on cycle applications for opinion letters for pre-approved defined contribution plans.

    3. Rev. Proc. 2020-10 sets forth the third six-year remedial amendment cycle for pre-approved defined benefit plans.

  3. The most recent Cumulative List for:

    1. Pre-approved defined contribution plans is Notice 2017-37.

    2. Pre-approved defined benefit plans is Notice 2020-14.

  4. Rev. Proc. 2013-22 lists the procedures for issuing opinion and advisory letters for IRC 403(b) pre-approved plans (such as prototype and volume submitter plans). Rev. Proc. 2014-28, Rev. Proc. 2015-22 and Rev. Proc. 2019-39 modified Rev. Proc. 2013-22. Rev. Proc. 2019-39 established a recurring cycle of remedial amendment periods for IRC 403(b) individually designed and pre-approved plans. See also Rev. Proc. 2017-18, which set the last day of the RAP for IRC 403(b) plans, for purposes of Section 21 of Rev. Proc. 2013-22 to March 31, 2020.

  5. Opinion letters are issued to traditional and Roth IRAs, SEPs, and SIMPLES per Rev. Proc. 2021-4.

Advisory Letters

  1. An "advisory letter" is a letter issued under the VS program on the form of a pre-approved plan. For more information on the VS program, see:

    • Rev. Proc. 2015-36 for IRC 401(a) plans.

    • Rev. Proc. 2013-22 (as modified by Rev. Proc. 2014-28, Rev. Proc. 2015-22 and Rev. Proc. 2019-39, and clarified by Rev. Proc. 2017-18) for IRC 403(b) plans.

      Note:

      Rev. Proc. 2017-41 modified the pre-approved plan program by eliminating the distinction between an M&P plan and a VS plan. However, certain provisions of Rev. Proc. 2015-36 on the M&P and VS programs continue to apply to pre-approved plans. See Rev. Proc. 2021-4 Section 1.03(2)(a).

Compliance Statements

  1. A "compliance statement" is a binding written agreement between EP Rulings and Agreements and, generally, the plan sponsor. It describes certain failures of the retirement plan to meet the applicable requirements under IRC 401(a), IRC 403(b), IRC 408(k) or IRC 408(p). See Rev. Proc. 2019-19 and IRM 7.2.2, TE/GE Closing Agreements, Employee Plans Compliance Resolution System (EPCRS).

Closing Agreements

  1. A "closing agreement" is a final agreement between the IRS and a taxpayer on a specific issue or liability per IRC 7121. See IRM 7.2.1, TE/GE Closing Agreements, Closing Agreements Originating in EP Technical and IRM 7.2.2, TE/GE Closing Agreements, Employee Plans Compliance Resolution System (EPCRS).

Oral Advice

  1. EP employees don’t issue oral rulings or determinations, letter rulings or determination letters in response to oral requests from taxpayers. Instead, EP employees generally discuss with taxpayers or their authorized representatives EP’s jurisdiction to rule on particular issues and the procedural requirements to submit DL or letter ruling requests.

  2. In EP’s discretion, EP employees may also discuss substantive issues with taxpayers or their representatives. Taxpayers can’t rely on oral advice as a basis for obtaining retroactive relief under Code section 7805(b). See Rev. Proc. 2021-4 Section 3.06.

  3. Taxpayers may call the centralized customer service unit at (877) 829-5500 (toll-free number) for help with specific questions, basic information about forms, or the status of a pending application. See IRM 21.1.1, Accounts Management and Compliance Services Operations, Accounts Management and Compliance Services Overview, for additional information.

Nonbank Trustee Approval Letters

  1. The IRS issues approval letters (assuming the requirements of 26 CFR 1.408-2(e) through 26 CFR 1.408-2(e)(6) are met) for entities to act as a nonbank trustee or custodian (NBT) for:

    • Qualified plans under IRC 401(a)

    • IRAs under IRC 408, Roth IRAs under IRC 408A and Coverdell education savings accounts under IRC 530

    • Archer medical savings account established under IRC 220

    • Health savings account established under IRC 223

    • Custodial accounts described in IRC 403(b)(7)

    • Eligible deferred compensation plans described in IRC 457(b)

  2. See IRM 4.72.18, Employee Plans Technical Guidance, Nonbank Trustee Investigation Procedures, for detailed procedures involving this program.

  3. Approval to act as an NBT is within the jurisdiction of the Director, Employee Plans and EP Technical.

  4. The Office of the Director, EP Examinations investigates approved NBTs for continued compliance, then reports its findings to the Director, Employee Plans.

Assistance to EP Examinations and EP Rulings and Agreements

  1. The Associate Chief Counsel (Employee Benefits, Exempt Organizations and Employment Taxes) (EEE) and the Tax Exempt and Government Entities Division Counsel (TEGEDC) provide technical and legal support to EP Examinations and EP Rulings and Agreements. The support may be written or oral.

  2. Their written advice may be presented as technical advice, technical assistance or other memoranda, depending on the nature of the matter. See Rev. Proc. 2021-2 for the administrative authority for requesting technical advice. EEE and TEGEDC offer assistance for:

    1. EP Rulings and Agreements and EP Examinations, who may request (or may be required to request) help on a technical issue raised during a private letter ruling request, DL request, an examination, or a request under VCP. They provide assistance in the form of technical advice or technical assistance.

    2. Advice due to the passage of new legislation for which there is no published precedent. They provide advice in the form of a memorandum to an EP Examinations Area manager, EP Technical manager, or EP Determinations Area manager.

Technical Advice

  1. "Technical advice" means EEE’s advice or guidance via a memorandum that:

    1. EP Examinations or EP Rulings and Agreements requests, or

    2. In response to a technical or procedural question that develops during a determination or examination on the interpretation and proper application of tax law, tax treaties, regulations, revenue rulings, notices or other precedents published by IRS to a specific set of facts.

  2. For additional guidance on requesting technical advice, see:

    • Rev. Proc. 2021-2

    • IRM 7.11.12, Employee Plans Determinations Letter Program, Preparing Technical Advice Requests

    • IRM 4.71.13, Employee Plans Examination of Returns, Technical Assistance and Technical Advice Requests and Requests for Relief under IRC section 7805(b).

Technical Assistance

  1. Technical assistance covers matters of general technical application in EP Rulings and Agreements, EP Examinations or an Appeals Office, where the issues:

    1. Aren’t raised in an examination of a taxpayer’s return or a request for a determination letter.

    2. Don’t relate to a specific case under consideration by EP Rulings and Agreements, EP Examinations or an Appeals Office.

  2. EP Technical issues technical assistance, when appropriate to the relevant requesting office.

  3. The Knowledge Networks (K-Nets) also offer technical assistance to IRS employees. See IRM 1.4.7, Resource Guide for Managers, TE/GE Knowledge Network (K-Net) Administration.

Memoranda to EP Determinations, EP Examinations or EP Technical

  1. Memoranda containing either technical or procedural guidance may be issued to EP Technical, EP Determinations, EP Examinations or Voluntary Compliance.. The guidance may be provided on matters of policy, new legislation or IRS positions. Where appropriate, the instructions contained in the memoranda are incorporated into the IRMs.

List of Major Employee Plans Revenue Procedures Currently in Effect

Employee Plans Program Relevant Revenue Procedure(s)
Private letter rulings, determination letters, and user fees Rev. Proc. 2021-4, 2021-1 IRB 157
Determination letter applications Rev. Proc. 2016-37, 2016-29 IRB 136; Rev. Proc. 2019-20, 2019-20 I.R.B. 1182
Employee Plans Compliance Resolution System (EPCRS) Rev. Proc. 2019-19 , 2019-19 IRB 1086
IRC 403(b) opinion letter program Rev. Proc. 2013-22, 2013-18 IRB 985; Rev. Proc. 2014-28, 2014-16 IRB 944; Rev. Proc. 2015-22, 2015-11 IRB 754; Rev. Proc. 2017-18, 2017-5 IRB 743; Rev. Proc. 2019-39, 2019-42 IRB 945
Pre-approved program for qualified plans Rev. Proc. 2015-36, 2015-27 IRB 20; Rev. Proc. 2017-41, 2017-29 IRB 92; Rev. Proc. 2018-21, 2018-14 IRB 467; Rev. Proc. 2018-42, 2018-36 IRB 424; Rev. Proc. 2020-10, 2020-2 IRB 295
Opinion letter program for IRAs, SEPs, and SIMPLEs Rev. Proc. 87-50, 1987-2 C.B. 647; Rev. Proc. 91-44, 1991-2 C.B. 73; Rev. Proc. 97-29, 1997-1 C.B. 698; Rev. Proc. 98-59, 1998-2 C.B. 727; Rev. Proc. 2002-10, 2002-4 IRB 401; Rev. Proc. 2010-48, 2010-50 IRB 828
Nonbank trustee approval applications Rev. Proc. 2021-4, 2021-1 IRB 157
Requests for waivers of 60-day rollover requirement Rev. Proc. 2003-16, 2003-1 C.B. 359
Changes in funding methods and actuarial assumptions Rev. Proc. 2017-57, 2017-44 IRB 474
Requests for approval of use of plan-specific substitute mortality tables Rev. Proc. 2017-55, 2017-43 IRB 373
Requests for approval of an extension of an amortization table for multiemployer pension plans Rev. Proc. 2010-52, 2010-52 IRB 927
Waivers of IRC 4971(b) tax Rev. Proc. 2000-17, 2000-1 C.B. 766
Changes in plan year Rev. Proc. 87-27, 1987-1 C.B. 769
Automatic approval of changes in funding methods Rev. Proc. 2000-40, 2000-2 C.B. 357;Rev. Proc. 2017-56, 2017-44 IRB 465