Rev. Proc. 81-19

SECTION 1. PURPOSE

This revenue procedure provides optional application procedures for employers to obtain determination letters on certain amendments to qualified pension, profit-sharing, and stock bonus plans for which favorable determination letters have already been issued.

SEC. 2. BACKGROUND AND GENERAL INFORMATION

.01 The general procedures of the Service relating to the issuance of rulings, determination letters, opinion letters, and notification letters on employee plans and exempt organizations matters are set forth in Rev. Proc. 80-24, 1980-1 C.B. 658.

.02 Rev. Proc. 80-30, 1980-1 C.B. 685, sets forth the general procedures of the various offices of the Internal Revenue Service pertaining to the issuance of determination letters on the qualification of pension, profit-sharing, stock bonus, and bond purchase plans. Rev. Proc. 80-30 also states the procedures for notification of interested parties.

.03 Rev. Proc. 79-28, 1979-1 C.B. 569, established simplified procedures for requesting opinion, notification and determination letters in connection with plan amendments made to satisfy final regulations issued under the Employee Retirement Income Security Act of 1974 (ERISA), Pub. L. 93-406, 1974-3 C.B. 1. That procedure was published to effect the simplified determination letter application procedure first announced in the Special Reliance Procedure (Rev. Proc. 76-31, 1976-2 C.B. 649). The procedures established in Rev. Proc. 79-28 were limited in duration, and were not applicable to all plans.

SEC. 3. APPLICABILITY

.01 Except as indicated in subsection .02 below, this revenue procedure may be used, at the option of the applicant, for any determination letter request relating to amendments to a plan that has previously received a favorable determination letter as to qualification. For purposes of this procedure, a change by the employer in the choice of options offered by the sponsor of a master or prototype plan with respect to the employer is a plan amendment.

.02 This revenue procedure may not be used to obtain a determination letter on plan amendments involving a master or prototype plan that includes self-employed individuals or for amendments involving plan mergers or consolidations, transfers of assets or liabilities, or plan terminations (including partial terminations).

.03 Determination letters issued on amendments submitted with Form 6406, Short Form Application for Determination for Amendment of Employee Benefit Plan (Other than Master or Prototype Plans of Self-employed Individuals), express an opinion as to whether the amendments, in and of themselves, affect the qualification of employee plans under sections 401, 403(a), and 405(a) of the Internal Revenue Code, and the exempt status of related trusts under section 501(a). Such a determination letter may still be obtained by submitting an application on the appropriate Form 5300 series in accordance with the instructions in Rev. Proc. 80-30.

.04 Determination letters expressing an opinion as to the qualification of the entire plan, as amended, and the exempt status of any related trust are issued only when a request is submitted for a determination letter in accordance with the requirements of section 4 of this revenue procedure.

SEC. 4. INSTRUCTIONS TO APPLICANTS

.01 Subject to the exceptions contained in this revenue procedure, determination letters will be requested and issued in accordance with the procedures contained in Rev. Proc. 80-30.

.02 Applicants may request determination letters on the effect of plan amendments on the qualification of a plan by filing Form 6406, a copy of the amendments, and a description of the amendments, with an explanation of the effect of the amendments on the plan sections involved. (See Instructions to Form 6406.) A copy of the plan or trust instrument should not be filed with Form 6406. However, the district office may request additional information, including the filing of a Form 5300 series application, if it determines that the application and the attachments filed under this procedure do not contain sufficient information.

.03 Applicants may request determination letters on the qualification of the entire plan, as amended, by filing the appropriate Form 5300 series application in accordance with the instructions contained in that form for newly adopted plans. Any copy of the plan required to be submitted with the application must include all plan amendments made to the date of the application. A statement must be attached indicating that the copy of the plan is complete in all respects and that a determination letter is being requested on the qualification of the entire plan.

SEC. 5. EFFECT ON OTHER DOCUMENTS

Rev. Proc. 80-30 is modified to provide for the optional use of Form 6406 in requesting determination letters on plan amendments and to provide for the issuance of determination letters on the qualification of the entire plan, as amended, when requested on the appropriate Form 5300 series application.

SEC. 6. EFFECTIVE DATE

The procedures in this revenue procedure for requesting determination letters on Form 6406 are effective on May 18, 1981. The procedures in this revenue procedure for requesting determination letters on the entire plan, as amended, are effective July 17, 1981.