SECTION 2. BACKGROUND

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Rev. Proc. 2021-37

Table of Contents

PART I – OVERVIEW

SECTION 1. PURPOSE

SECTION 2. BACKGROUND

SECTION 3. SIGNIFICANT PROVISIONS

SECTION 4. DEFINITIONS

PART II – PROCEDURES FOR APPLICATIONS FOR § 403(b) PRE-APPROVED

PLANS

SECTION 5. PROVISIONS REQUIRED IN § 403(b) PRE-APPROVED PLANS

SECTION 6. OPINION LETTERS – SCOPE

SECTION 7. ELIGIBILITY FOR THE CYCLE SYSTEM

SECTION 8. EMPLOYER RELIANCE ON OPINION LETTER

SECTION 9. PLAN AMENDMENTS

SECTION 10. OPINION LETTER APPLICATIONS – INSTRUCTIONS TO

PROVIDERS AND OTHER RULES FOR APPLICATIONS AND OPINION LETTERS

SECTION 11. ADDITIONAL REQUIREMENTS FOR MASS SUBMITTERS

SECTION 12. OFF-CYCLE FILINGS

SECTION 13. REVIEW OF OPINION LETTER APPLICATIONS; ISSUANCE OF

OPINION LETTERS; EMPLOYER ADOPTION WINDOW

SECTION 14. WITHDRAWAL OF APPLICATIONS

SECTION 15. NONTRANSFERABILITY OF OPINION LETTER

SECTION 16. NOTIFICATION OF ADOPTING EMPLOYER REGARDING FAILURE

OF THE FORM OF THE PLAN TO SATISFY § 403(b) REQUIREMENTS

SECTION 17. DISCONTINUED PLANS

SECTION 18. REVOCATION OF OPINION LETTER BY THE IRS

SECTION 19. RECORD KEEPING REQUIREMENTS

SECTION 20. WHERE TO FILE

PART III – REMEDIAL AMENDMENT PERIOD FOR A FORM DEFECT IN A § 403(b)

PRE-APPROVED PLAN

SECTION 21. EXPIRATION OF REMEDIAL AMENDMENT PERIOD

SECTION 22. INTERIM AMENDMENT DEADLINE

SECTION 23. EXPIRATION OF LIMITED EXTENSION OF INITIAL REMEDIAL

AMENDMENT PERIOD FOR CYCLE 1 § 403(b) PRE-APPROVED PLANS;

EXTENSION OF DEADLINE FOR INITIAL AMENDMENT

SECTION 24. OPERATIONAL COMPLIANCE LIST

PART IV – SPECIAL RULE FOR RETIREMENT INCOME ACCOUNT § 403(b) PREAPPROVED PLANS

SECTION 25. INCLUSION OF § 414(e)(3)(B) EMPLOYEES

PART V – MISCELLANEOUS

SECTION 26. EFFECT ON OTHER DOCUMENTS

SECTION 27. EFFECTIVE DATE

SECTION 28. PUBLIC COMMENTS

SECTION 29. PAPERWORK REDUCTION ACT

SECTION 30. DRAFTING INFORMATION

APPENDIX A – Application for Approval of § 403(b) Pre-approved Plan

PART I – OVERVIEW

SECTION 1. PURPOSE

.01 This revenue procedure sets forth the procedures of the Internal Revenue

Service (IRS) for issuing Opinion Letters 1 regarding the satisfaction in form of § 403(b)

Pre-approved Plans with respect to the requirements of § 403(b) of the Internal

Revenue Code (Code) for the second Remedial Amendment Cycle (Cycle 2). This

revenue procedure also sets forth the rules for determining when Remedial Amendment

Periods expire for § 403(b) Pre-approved Plans.

.02

This revenue procedure modifies the procedures for the § 403(b) Pre-approved

Plan program to be more similar to the procedures applicable under the § 401(a) preapproved plan program in several ways, including:

•

simplifying the § 403(b) Pre-approved Plan program by eliminating the

distinction between prototype and volume submitter plans;

•

providing that the IRS will issue a Cumulative List of Changes in the § 403(b)

Requirements (Cumulative List) identifying the § 403(b) Requirements that the

IRS will take into account in reviewing § 403(b) Pre-approved Plans submitted

for Cycle 2;

•

making § 403(b) Pre-approved Plan program provisions regarding reliance on

an Opinion Letter more similar to the provisions applicable under the § 401(a)

pre-approved plan program, including provisions that permit the submission

during the Employer Adoption Window of an application for a determination

1 In general, capitalized terms are defined in section 4 of this revenue procedure.

letter using Form 5307, Application for Determination for Adopters of Modified

Volume Submitter Plans, by (1) an Adopting Employer of a Nonstandardized

Plan that makes amendments to the plan that are not extensive, or (2) an

Adopting Employer of any § 403(b) Pre-approved Plan (whether a Standardized

Plan or a Nonstandardized Plan) that adds language to satisfy the requirements

of § 415 due to the required aggregation of plans; 2 and

•

providing details regarding the system of cyclical Remedial Amendment Periods

that follows the Initial Remedial Amendment Period.

.03 This revenue procedure provides that the On-Cycle Submission Period for

Cycle 2 applications will begin on May 2, 2022, and end on May 1, 2023.

.04

This revenue procedure extends the plan amendment deadline for making

interim amendments with respect to a change in § 403(b) Requirements, for most plans,

until the end of the second calendar year following the calendar year in which the

change in § 403(b) Requirements is effective with respect to the plan.

.05 This revenue procedure sets forth the date on which the limited extension of the

Initial Remedial Amendment Period described in section 4.11 3 expires and extends the

deadline for adopting an initial amendment (if applicable) that is required under certain

circumstances in order for the limited extension of the Initial Remedial Amendment

Period to apply.

2 The Department of the Treasury and the IRS also anticipate, subject to available resources, establishing

a determination letter program for § 403(b) individually designed plans that will be similar to the

determination letter program for § 401(a) individually designed plans. See Rev. Proc. 2016-37,

2016-29 I.R.B. 136 (as modified by Rev. Proc. 2017-41, 2017-29 I.R.B. 92, and Rev. Proc. 2020-40,

2020-38 I.R.B. 575), and Rev. Proc. 2021-4, 2021-1 I.R.B. 157 (as updated annually).

3 Unless otherwise specified, references to revenue procedure section numbers refer to sections of this

revenue procedure.

.06

This revenue procedure provides rules for permitting the participation of

employees of certain church-related organizations, as described in § 414(e)(3)(B), in a

§ 403(b) Pre-approved Plan that is intended to be a Retirement Income Account,

including special rules for amending a Cycle 1 § 403(b) Pre-approved Plan that is

intended to be a Retirement Income Account to permit the participation of employees of

certain church-related organizations, as described in § 414(e)(3)(B) retroactive to the

beginning of Cycle 2.

SECTION 2. BACKGROUND

.01 Final regulations under § 403(b) were published on July 26, 2007 (T.D. 9340,

72 FR 41128). Section 1.403(b)-3(b)(3)(i) generally provides that a contract does not

satisfy the requirements of § 1.403(b)-3(a) (regarding exclusion of contributions from

gross income) unless it is maintained pursuant to a plan. For this purpose, a plan is a

written defined contribution plan that, in both form and operation, satisfies the

requirements of the final regulations under § 403(b). 4

.02 Rev. Proc. 2013-22, 2013-18 I.R.B. 985, as modified by Rev. Proc. 2014-28,

2014-16 I.R.B. 944, and Rev. Proc. 2015-22, 2015-11 I.R.B. 754, and clarified by

Rev. Proc. 2017-18, 2017-5 I.R.B. 743, 5 sets forth the procedures of the IRS for issuing

opinion and advisory letters for § 403(b) Pre-approved Plans for Cycle 1, which began

on the later of January 1, 2010, or the effective date of the plan, and that, ended on

June 30, 2020. The IRS began accepting Cycle 1 applications for opinion and advisory

4 The written plan document requirement applies to a § 403(b) plan maintained by a Church or a Qualified

Church-Controlled Organization only if the plan is a Retirement Income Account plan under § 403(b)(9).

Section 1.403(b)-3(b)(3)(iii).

5 For purposes of this revenue procedure, references to Rev. Proc. 2013-22 are to Rev. Proc. 2013-22, as

modified by Rev. Proc. 2014-28 and Rev. Proc. 2015-22, and clarified by Rev. Proc. 2017-18.

letters regarding the acceptability under § 403(b) of the form of prototype plans and

volume submitter plans, respectively, on June 28, 2013. Section 16.01 of

Rev. Proc. 2013-22 provides that the IRS expects future guidance to require the

restatement of every § 403(b) Pre-approved Plan by the plan’s Provider every six years.

It further provides that upon issuance of a new opinion or advisory letter for the restated

plan, Adopting Employers generally are required to adopt the restated plan.

Section 4.01(3) of Rev. Proc. 2013-22 noted that the IRS was not establishing a

determination letter program for § 403(b) plans at that time, so that an employer

adopting a § 403(b) Pre-approved Plan would not be able to apply for an individual

determination letter for the plan.

.03 Rev. Proc. 2013-22 provides that an employer that adopts a volume submitter

plan and amends the terms of the approved specimen plan loses reliance on the

advisory letter only to the extent of the amendment (as long as, after the amendment,

the plan remains substantially similar to the terms of the approved specimen plan), but

that the employer has no option to obtain a determination letter on the amended

portions of the plan.

.04 The IRS issued Cycle 1 opinion and advisory letters for § 403(b) Pre-approved

Plans beginning in March 2017. As provided in those letters, the IRS considered

changes set forth in the final regulations under § 403(b) and the applicable

requirements of the 2012 Cumulative List of Changes in Plan Qualification

Requirements set forth in Notice 2012-76, 2012-52 I.R.B. 775.

.05 Rev. Proc. 2013-22 provides that a § 403(b) Pre-approved Plan that is intended

to be a Retirement Income Account may be maintained only by a Church or convention

or association of churches, including an organization described in § 414(e)(3)(A), to

provide benefits under § 403(b) for its employees or their beneficiaries as described in

§ 1.403(b)-9. Accordingly, under Rev. Proc. 2013-22, employees of a Qualified ChurchControlled Organization (QCCO) or a non-QCCO may not participate in a § 403(b) Preapproved Plan that is intended to be a Retirement Income Account.

.06 Section 21.02 of Rev. Proc. 2013-22 establishes an Initial Remedial

Amendment Period, which permits an Eligible Employer to retroactively correct defects

in the form of its written § 403(b) plan in order to satisfy the written plan requirement in

the § 403(b) regulations by timely adopting a § 403(b) Pre-approved Plan or by

otherwise timely amending its plan. Pursuant to section 21.02 of Rev. Proc. 2013-22, a

defect in the form of a plan is a provision, or the absence of a required provision, that

causes the plan to fail to satisfy the § 403(b) Requirements. Under this Initial Remedial

Amendment Period, an Eligible Employer must amend its plan to the extent necessary

to correct any Form Defects retroactive to the first day of the plan's Initial Remedial

Amendment Period. Section 21.02 of Rev. Proc. 2013-22 provides that the first day of

the plan’s Initial Remedial Amendment Period is the later of January 1, 2010, or the

effective date of the plan.

.07 Section 21.03 of Rev. Proc. 2013-22 provides, in general, that the form of a

plan will be treated as satisfying the requirements of the § 403(b) regulations as of the

first day of the plan’s Initial Remedial Amendment Period if (1) on or before that day, the

Eligible Employer adopts a written plan that is intended to satisfy the § 403(b)

Requirements, and (2) on or before the last day of the Initial Remedial Amendment

Period, the employer amends the plan to the extent necessary to correct any Form

Defects retroactive to the first day of the Initial Remedial Amendment Period.

.08 Section 21.05 of Rev. Proc. 2013-22 provides that the IRS will announce, in

subsequent guidance, the expiration date of the Initial Remedial Amendment Period for

all Eligible Employers.

.09 Rev. Proc. 2014-28 modifies Rev. Proc. 2013-22 to reduce the number of

employers required to adopt a § 403(b) Pre-approved Plan, to permit an application for

an advisory letter for a volume submitter specimen plan to be filed by a Mass Submitter

on behalf of a minor modifier of the Mass Submitter’s plan, and to extend the deadline

for submitting a § 403(b) Pre-approved Plan to the IRS for an opinion or advisory letter.

.10 Rev. Proc. 2015-22 modifies Rev. Proc. 2013-22 to change the address to

which applications for an opinion or advisory letter should be submitted and to insert a

user fee that was previously omitted.

.11 Rev. Proc. 2017-18 provides that the last day of the Initial Remedial

Amendment Period is March 31, 2020. Rev. Proc. 2017-18 further provides that a plan

that does not satisfy the § 403(b) Requirements in form on any day during the Initial

Remedial Amendment Period will be considered to have satisfied those requirements if,

on or before March 31, 2020, all provisions of the plan that are necessary to satisfy

§ 403(b) have been adopted and made effective in form and operation from the

beginning of the Initial Remedial Amendment Period. 6

.12 Rev. Proc. 2019-39, 2019-42 I.R.B. 945, as modified by Notice 2020-35,

6 See section 2.20 of this revenue procedure for the extension of the expiration date of March 31, 2020, to

June 30, 2020, by Notice 2020-35, 2020-25 I.R.B. 948.

2020-25 I.R.B. 948, and Rev. Proc. 2020-40, 2020-38 I.R.B. 575, 7 establishes a system

of § 403(b) Pre-approved Plan cycles during which a Provider may submit a § 403(b)

Pre-approved Plan for review and approval by the IRS. Further, it sets forth a system of

recurring Remedial Amendment Periods for correcting Form Defects in § 403(b) Preapproved Plans first occurring after the Initial Remedial Amendment Period (that is, after

June 30, 2020), and provides a limited extension of the Initial Remedial Amendment

Period for certain Form Defects.

.13 Section 5 of Rev. Proc. 2019-39 establishes a system of recurring Remedial

Amendment Periods for § 403(b) individually designed plan Form Defects first occurring

after the Initial Remedial Amendment Period expires (that is, after June 30, 2020).

(1) Beginning of Remedial Amendment Period – Under this system, unless

otherwise specified in guidance published in the Internal Revenue Bulletin, a Remedial

Amendment Period for a Form Defect in a § 403(b) individually designed plan first

occurring after the Initial Remedial Amendment Period, begins:

(a) in the case of a provision of, or absence of a provision from, a new plan,

the date the plan is put into effect;

(b) in the case of an amendment to an existing plan (other than a Form Defect

that is related to a change in § 403(b) Requirements, or that is integral to such a

change), the date the plan amendment is adopted or put into effect, whichever is earlier;

reason of a change in those requirements, the date on which the change becomes

7 For purposes of this revenue procedure, references to Rev. Proc. 2019-39 are to Rev. Proc. 2019-39, as

modified by Rev. Proc. 2020-40 and Notice 2020-35.

effective with respect to the plan; or

(d) in the case of a provision that is integral to a § 403(b) Requirement that

has been changed, the date the plan is first operated in accordance with the provision,

as amended.

(2) Expiration of Remedial Amendment Period – Unless otherwise specified in

guidance published in the Internal Revenue Bulletin, the expiration date for a Remedial

Amendment Period for a Form Defect first occurring after the Initial Remedial

Amendment Period is described in this section 2.13(2).

(a) New plan – In the case of a new plan, on the later of (i) the last day of the

second calendar year following the calendar year in which the plan is put into effect, or

(ii) in the case of a Governmental Plan, 90 days after the close of the third regular

legislative session of the legislative body with the authority to amend the plan that

begins after the end of the plan’s initial plan year.

(b) Amendment to existing plan – In the case of an amendment to an existing

plan not relating to, or integral to, a change in § 403(b) Requirements, on the later of

(i) the last day of the second calendar year following the calendar year in which the

amendment is adopted or effective, whichever is later, or (ii) in the case of a

Governmental Plan, 90 days after the close of the third regular legislative session of the

legislative body with the authority to amend the plan that begins following the calendar

year in which the amendment is adopted or effective, whichever is later.

related to, or integral to, a change in § 403(b) Requirements, on the later of (i) the last

day of the second calendar year that begins after the issuance of the Required

Amendments List (described in section 8 of Rev. Proc. 2019-39) in which the change in

§ 403(b) Requirements appears, or (ii) in the case of a Governmental Plan, 90 days

after the close of the third regular legislative session of the legislative body with the

authority to amend the plan that begins on or after the date of issuance of the Required

Amendments List in which the change in § 403(b) Requirements appears.

.14 Sections 10 and 11 of Rev. Proc. 2019-39 establish a system of cyclical

§ 403(b) Pre-approved Plan Remedial Amendment Periods following the expiration of

the Initial Remedial Amendment Period (that is, after June 30, 2020). Section 10.02

and 10.03 of Rev. Proc. 2019-39 provide that the period covered by the Initial Remedial

Amendment Period is referred to as Cycle 1 and that Cycle 2 begins after the Initial

Remedial Amendment Period expires.

.15 Section 11.02 of Rev. Proc. 2019-39 provides that the beginning date of the

Remedial Amendment Period with respect to a Form Defect first occurring in a § 403(b)

Pre-approved Plan after the Initial Remedial Amendment Period is the same date that

would be applicable if that Form Defect had occurred in an individually designed plan

(see section 2.13(1) of this revenue procedure for a description of the date a Remedial

Amendment Period begins).

.16 Section 11.03 of Rev. Proc. 2019-39 provides that, except as otherwise

provided by statute, or in regulations or other guidance published in the Internal

Revenue Bulletin, and provided that an interim amendment (if applicable) is made timely

and in good faith with the intent of complying with the § 403(b) Requirements, the

Remedial Amendment Period with respect to a § 403(b) Pre-approved Plan Form

Defect first occurring after the Initial Remedial Amendment Period will end no earlier

than the end of Cycle 2 and that the IRS intends to issue guidance providing additional

rules for determining the end of the Remedial Amendment Period.

.17 Section 11.04 of Rev. Proc. 2019-39 provides that an Eligible Employer

adopting a § 403(b) Pre-approved Plan generally must adopt an interim amendment

with respect to a change in § 403(b) Requirements.

.18 Section 12 of Rev. Proc. 2019-39 sets forth plan amendment deadlines for

interim amendments made to a § 403(b) Pre-approved Plan. In relevant part,

section 12 of Rev. Proc. 2019-39 provides that a Provider (or Eligible Employer) is

considered to have adopted an interim amendment timely if the amendment is adopted

by the later of (1) the end of the calendar year following the calendar year in which the

change in § 403(b) Requirements is effective with respect to the plan, or (2) in the case

of a Governmental Plan, the later of (a) the end of the calendar year following the

calendar year in which the change in § 403(b) Requirements is effective with respect to

the plan, or (b) 90 days after the close of the third regular legislative session of the

legislative body with the authority to amend the plan that begins on or after the date the

plan amendment becomes effective.

.19 Section 13 of Rev. Proc. 2019-39 provides a limited extension of the Initial

Remedial Amendment Period with respect to certain § 403(b) Pre-approved Plan Form

Defects first occurring during Cycle 1, so that the Initial Remedial Amendment Period

will end no earlier than the end of Cycle 2. Section 13 of Rev. Proc. 2019-39 also

provides that, prior to the end of Cycle 2, the IRS will issue guidance providing rules for

determining when the limited extension of the Initial Remedial Amendment Period

expires with respect to a § 403(b) Pre-approved Plan Form Defect first occurring during

Cycle 1. See section 4.11 of this revenue procedure for more details regarding the

limited extension of the Initial Remedial Amendment Period.

.20 Notice 2020-35, in relevant part, modifies Rev. Proc. 2017-18 and

Rev. Proc. 2019-39 to change the expiration date of the Initial Remedial Amendment

Period, and all dates that are based on the expiration of the Initial Remedial

Amendment Period, from March 31, 2020 to June 30, 2020.

.21 Rev. Proc. 2020-40 modifies Rev. Proc. 2019-39 to expand the situations in

which the plan amendment deadline for discretionary amendments made to a § 403(b)

Pre-approved Plan may be extended.

.22 Section 111 of Division O of the Further Consolidated Appropriations Act, 2020,

Pub. L. 116-94, 133 Stat. 2534 (2019), known as the Setting Every Community Up for

Retirement Enhancement Act of 2019 (SECURE Act), provides that a Retirement

Income Account may provide benefits for an employee described in § 414(e)(3)(B)

(which includes employees of a tax-exempt organization that is controlled by or

associated with a church or convention or association of churches, such as employees

of a QCCO or a Non-QCCO).

.23 Rev. Proc. 2016-37, 2016-29 I.R.B. 136, as modified by Rev. Proc. 2017-41,

2017-29 I.R.B. 92, and Rev. Proc. 2020-40, sets forth rules for a regular six-year

remedial amendment cycle for § 401(a) pre-approved plans and an extension of the

remedial amendment period and adoption deadline for plan amendments for § 401(a)

pre-approved plans.

.24 Rev. Proc. 2017-41, as modified by Rev. Proc. 2018-21, 2018-14 I.R.B. 467,

Rev. Proc. 2018-42, 2018-36 I.R.B. 424, Rev. Proc. 2020-10, 2020-2 I.R.B. 295, and

Notice 2020-35, sets forth the procedures of the IRS for issuing opinion letters regarding

the qualification in form of § 401(a) pre-approved plans.

.25 Rev. Proc. 2021-4, 2021-1 I.R.B. 157 (as updated annually), sets forth the

general procedures of the IRS regarding the issuance of Employee Plans determination

letters, including determination letters for § 401(a) pre-approved plans.

SECTION 3. SIGNIFICANT PROVISIONS

.01 This revenue procedure significantly modifies the procedures set forth in

Rev. Proc. 2013-22 for issuing an Opinion Letter regarding the satisfaction of the form

of a § 403(b) Pre-approved Plan with respect to the § 403(b) Requirements. These

modifications generally make the § 403(b) Pre-approved Plan program more similar to

the § 401(a) pre-approved plan program.

.02 The prototype and volume submitter programs are combined and replaced by a

single Opinion Letter program that provides for two types of plans: Standardized Plans

and Nonstandardized Plans. See section 4.27.

.03 A § 403(b) Pre-approved Plan may utilize either of two formats: a single plan

document or a basic plan document with an adoption agreement. See section 4.27.

.04 An Adopting Employer of a Nonstandardized Plan that makes amendments to

the plan that are not extensive will lose reliance on the Nonstandardized Plan’s Opinion

Letter, but may obtain reliance that the form of the plan, as amended, satisfies the

§ 403(b) Requirements by requesting a determination letter using Form 5307 (as

updated), under procedures similar to the procedures applicable to § 401(a) preapproved plans. See section 8.04. In addition, an Adopting Employer of any § 403(b)

Pre-approved Plan (whether a Standardized Plan or a Nonstandardized Plan) that adds

language to satisfy the requirements of § 415 due to the required aggregation of plans

may obtain reliance with regard to § 415 by applying for a determination letter using

Form 5307 (as updated), under procedures similar to the procedures applicable to

§ 401(a) pre-approved plans. See section 8.04.

.05 The On-Cycle Submission Period for Cycle 2 will begin on May 2, 2022, and

end on May 1, 2023. See section 10.02.

.06 Prior to the On-Cycle Submission Period for Cycle 2, the IRS will issue a

Cumulative List that identifies changes in the § 403(b) Requirements that will be taken

into account with respect to a plan document submitted to the IRS for Cycle 2 and that

were not taken into account by the IRS in its review during Cycle 1. See section 13.02.

.07 Applications for a minor modifier adopter of a Mass Submitter’s § 403(b) Preapproved Plan with respect to a Cycle will no longer be accepted after that Cycle’s

Employer Adoption Window begins. See section 12.02.

.08 All § 403(b) Pre-approved Plans are required to provide a definition of

Employee. See section 5.13.

.09 Any Nonstandardized Plan may provide for either safe harbor or non-safe

harbor hardship distributions. See section 6.03.

.10 An employee described in § 414(e)(3)(B) is permitted to participate in a

§ 403(b) Pre-approved Plan that is intended to be a Retirement Income Account. See

section 4.26. Additionally, a Cycle 1 § 403(b) Pre-approved Plan that is intended to be

a Retirement Income Account may be amended to permit the participation of employees

of certain church-related organizations, as described in § 414(e)(3)(B), retroactive to the

beginning of Cycle 2. See section 25.

.11 The expiration date of the Remedial Amendment Period for Form Defects first

occurring after June 30, 2020, in a § 403(b) Pre-approved Plan is provided. See

section 21.

.12 The amendment deadline for an interim amendment to a § 403(b) Preapproved Plan that is not a Governmental Plan is the end of the second calendar year

following the calendar year in which the change in § 403(b) Requirements is effective.

Similarly, a later deadline is provided for a § 403(b) Pre-approved Plan that is a

Governmental Plan. See section 22.

.13 The expiration date of the limited extension of the Initial Remedial Amendment

Period for certain Form Defects is provided. See section 23.01. In addition, the

deadline for the initial amendment related to that extension for certain Form Defects is

delayed until the later of June 30, 2020, or the end of the second calendar year

following the calendar year in which the change in § 403(b) Requirements is effective

with respect to a plan. See section 23.02.

.14

The Department of the Treasury (Treasury Department) and the IRS expect to

continue to update this Opinion Letter program revenue procedure, in whole or in part,

from time to time, including providing further improvements based on comments

received. Accordingly, the Treasury Department and the IRS continue to invite further

comments on how to improve the Opinion Letter program. For information on how to

submit comments, see section 28.

SECTION 4. DEFINITIONS

.01 Adopting Employer – An “Adopting Employer” is an Eligible Employer that

adopts a § 403(b) Pre-approved Plan offered by a Provider, including a plan that is

word-for-word identical to, or a Minor Modification of, a plan of a Mass Submitter.

.02 Adoption Agreement Plan – See section 4.27(2).

.03 Church – A “Church” is a church within the meaning of § 3121(w)(3)(A).

.04 Cycle – A “Cycle” is a Remedial Amendment Cycle, as defined in section 4.24.

.05 Eligible Employer – An “Eligible Employer” is an employer described in

§ 403(b)(1)(A).

.06 Employer Adoption Window – See section 4.24.

.07 Existing § 403(b) Pre-approved Plan – See section 4.27(3)(c).

.08 Flexible Plan – See section 4.14.

.09 Form Defect – A “Form Defect” is:

(1) a provision that causes a plan to fail to satisfy the § 403(b) Requirements;

(2) the absence of a provision that causes a plan to fail to satisfy the § 403(b)

Requirements;

(3) a provision of a plan that is integral to a § 403(b) Requirement that has been

changed (either by statute, or in regulations or other guidance published in the Internal

Revenue Bulletin); or

(4) the absence from a plan of a provision required by a change to the § 403(b)

Requirements (either by statute, or in regulations or other guidance published in the

Internal Revenue Bulletin) or integral to the change.

.10 Governmental Plan – A “Governmental Plan” is a governmental plan within the

meaning of § 414(d).

.11 Initial Remedial Amendment Period

(1) A plan’s “Initial Remedial Amendment Period” is the Remedial Amendment

Period provided under Rev. Proc. 2013-22 that began on the later of January 1, 2010,

or the effective date of the plan, and that, pursuant to Rev. Proc. 2017-18, as modified

by Notice 2020-35, expired on June 30, 2020.

(2) Section 13 of Rev. Proc. 2019-39 provides a “limited extension of the Initial

Remedial Amendment Period,” so that the Initial Remedial Amendment Period will end

no earlier than the end of Cycle 2. See section 23.01 of this revenue procedure for

more details on the expiration of the limited extension of the Initial Remedial

Amendment Period. The limited extension of the Initial Remedial Amendment Period

applies to a Form Defect that: (a) either (i) results in the failure of the plan to satisfy the

§ 403(b) Requirements by reason of a change in those requirements, or (ii) is integral to

the § 403(b) Requirement that has been changed, and (b) first occurs on or after

January 1, 2018.

(3) Section 13.03 of Rev. Proc. 2019-39 provides that an “initial amendment” that

is intended in good faith to correct a Form Defect must be timely adopted by the

Provider (or the Adopting Employer, if applicable) for the limited extension of the Initial

Remedial Amendment Period to apply. To be considered timely, section 13.03 of

Rev. Proc. 2019-39 provides that the initial amendment must be adopted by the later of

(a) the expiration of the Initial Remedial Amendment Period (that is, June 30, 2020), or

(b) the end of the calendar year following the calendar year in which the change in

§ 403(b) Requirements is effective with respect to the plan. However, section 23.02 of

this revenue procedure extends the deadline for the initial amendment.

.12 Interim § 403(b) Pre-approved Plan – See section 4.27(3)(a).

.13 Investment Arrangement – An “Investment Arrangement” is a funding

arrangement under a § 403(b) plan. An Investment Arrangement may be an annuity

contract under § 1.403(b)-2(b)(2), a custodial account under § 403(b)(7), or a

Retirement Income Account.

.14 Mass Submitter – A “Mass Submitter” is 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 15

unaffiliated Providers, each of which is offering, on a word-for-word identical basis, the

same plan. A Flexible Plan, as defined in section 11.03(1), that is offered by a Provider

is considered a word-for-word identical plan. For purposes of determining whether 15

unaffiliated Providers offer, on a word-for-word basis, the same § 403(b) Pre-approved

Plan, a Mass Submitter that is also a Provider is treated as an unaffiliated Provider. For

purposes of this definition, affiliation is determined under § 414(b) and (c). Any law firm,

accounting firm, consulting firm, or similar organization, will be considered to be

affiliated with its partners, members, associates, or similar affiliated persons. A Mass

Submitter is treated as a Mass Submitter with respect to all of its plans, provided the 15

unaffiliated Provider requirement is met with respect to at least one plan. See

section 11 for rules relating to Mass Submitter plans.

.15

Minor Modification – See section 11.03(2).

.16

Newly Approved § 403(b) Pre-approved Plan – See section 4.27(3)(b).

.17

Non-qualified Church-Controlled Organization or Non-QCCO – A “Non-qualified

Church-Controlled Organization” or “Non-QCCO” is a church-controlled tax-exempt

organization described in § 501(c)(3) that is not a QCCO.

.18

Nonstandardized Plan – A “Nonstandardized Plan” is a § 403(b) Pre-approved

Plan that is not a Standardized Plan.

.19 On-Cycle Submission Period – See section 4.24.

.20 Opinion Letter – An “Opinion Letter” is a written statement issued by the IRS to

a Provider or Mass Submitter that the form of a § 403(b) Pre-approved Plan satisfies the

§ 403(b) Requirements. For purposes of this revenue procedure, an opinion letter for a

prototype plan or an advisory letter for a volume submitter plan issued pursuant to

Rev. Proc. 2013-22 is considered a Cycle 1 Opinion Letter. An Opinion Letter issued

under this revenue procedure is referred to as a Cycle 2 Opinion Letter.

.21 Provider

(1) A “Provider” is any person (including, if applicable, a Mass Submitter) that: (a)

has an established place of business in the United States where it is accessible during

every business day, and (b) represents to the IRS in its application for an Opinion Letter

that it reasonably expects at least 15 Eligible Employers to adopt one of the § 403(b)

Pre-approved Plans of the Provider. Notwithstanding the preceding sentence, a person

that is otherwise eligible to be a Provider generally may apply for an Opinion Letter for a

plan that is intended to be a Retirement Income Account without satisfying the

15-Eligible-Employer requirement with respect to that plan. However, if that person also

applies for an Opinion Letter with respect to a § 403(b) Pre-approved Plan that is not a

Retirement Income Account, the person would need to meet the 15-Eligible-Employer

requirement for the plan that is not a Retirement Income Account. A Provider may

apply for Opinion Letters for any number of § 403(b) Pre-approved Plans.

(2) The IRS reserves the right at any time to request from a Provider a list of the

Eligible Employers that have adopted or are expected to adopt the Provider’s plans,

including the employers’ business addresses and employer identification numbers.

(3) Notwithstanding the preceding provisions of this section 4.21, any person that

has an established place of business in the United States where it is accessible during

every business day may be a Provider that offers a plan that is word-for-word identical

to a plan of a Mass Submitter (as an identical adopter) or a plan that includes Minor

Modifications to a plan of a Mass Submitter (as a minor modifier adopter) regardless of

the number of Eligible Employers that are expected to adopt the plan. See section 11

for rules relating to Mass Submitter plans, including procedures for identical adopters

and minor modifier adopters of Mass Submitter plans.

(4) By submitting an application for an Opinion Letter for a § 403(b) Pre-approved

Plan under this revenue procedure (or by having an application filed on its behalf by a

Mass Submitter), a person represents to the IRS that it is a Provider, and that it agrees

to comply with any requirements imposed on Providers by this revenue procedure.

Failure to comply with these requirements may result in the loss of eligibility to offer

§ 403(b) Pre-approved Plans and the revocation of Opinion Letters that have been

issued to the Provider.

.22 Qualified Church-Controlled Organization or QCCO – A “Qualified ChurchControlled Organization” or “QCCO” is a church-controlled tax-exempt organization

described in § 501(c)(3) that is a qualified church-controlled organization within the

meaning of § 3121(w)(3)(B).

.23 Related Employers – For a plan that is not a Governmental Plan, “Related

Employers” means all employers that are aggregated with the Adopting Employer under

§ 414(b) and (c) (each as modified by § 415(h)), (m), and (o) and the regulations

thereunder. For a Governmental Plan, “Related Employers” means all employers that

are aggregated with the Adopting Employer in a manner consistent with Notice 89-23,

1989-1 C.B. 654.

.24 Remedial Amendment Cycle – A “Remedial Amendment Cycle” or “Cycle”

means one of a series of recurring Remedial Amendment Periods applicable to § 403(b)

Pre-approved Plans, during which a Provider submits a proposed § 403(b) Preapproved Plan for review and approval by the IRS, and during which the plan, once

approved, is adopted by Eligible Employers. Providers and Mass Submitters must

submit applications for an Opinion Letter during the one-year submission period

(referred to as the On-Cycle Submission Period) that relates to an applicable Cycle.

When the review of § 403(b) Pre-approved Plan documents for a specific Cycle is close

to being completed, the IRS will announce the date by which Adopting Employers must

adopt Newly Approved § 403(b) Pre-approved Plans. Depending upon the length of the

IRS review process, Eligible Employers will have approximately a two-year period to

adopt the updated plan (Employer Adoption Window). A Cycle ends at the end of the

last day of the Employer Adoption Window for that Cycle. The next Cycle begins on the

following day. The On-Cycle Submission Period for a Cycle may begin after the start of

that Cycle.

.25 Remedial Amendment Period – The “Remedial Amendment Period” is the

period during which a § 403(b) plan may be amended to comply retroactively with the

§ 403(b) Requirements. As provided in section 11.01 of Rev. Proc. 2019-39, as part of

the correction of a Form Defect within the Remedial Amendment Period for the Form

Defect, an Adopting Employer must conform the operation of the § 403(b) Pre-approved

Plan to match the correction of the Form Defect retroactive to the beginning of the

Remedial Amendment Period for the Form Defect. See section 2.13(1) of this revenue

procedure for a description of when the Remedial Amendment Period for a Form Defect

in a § 403(b) Pre-approved Plan begins. See section 21 of this revenue procedure for a

description of when the Remedial Amendment Period for a Form Defect in a § 403(b)

Pre-approved Plan expires.

.26 Retirement Income Account – A “Retirement Income Account” is a defined

contribution program established or maintained by a Church, including an organization

described in § 414(e)(3)(A), to provide benefits under § 403(b) for an employee

described in § 403(b)(1) (including an employee described in § 414(e)(3)(B)) or his or

her beneficiaries, as described in § 403(b)(9).

.27 § 403(b) Pre-approved Plan

(1) A “§ 403(b) Pre-approved Plan” is a § 403(b) plan (including a plan covering

self-employed individuals) that is made available by a Provider for adoption by Eligible

Employers. The two types of § 403(b) Pre-approved Plans are Standardized Plans

and Nonstandardized Plans. A § 403(b) Pre-approved Plan includes an Interim

§ 403(b) Pre-approved Plan, a Newly Approved § 403(b) Pre-approved Plan, and an

Existing § 403(b) Pre-approved Plan, as described in this section 4.27.

(2) A § 403(b) Pre-approved Plan may be structured as an “Adoption Agreement

Plan” or as a “Single Document Plan.” An Adoption Agreement Plan consists of a basic

plan document and an adoption agreement. The basic plan document includes all of the

nonelective provisions applicable to all Adopting Employers, and the adoption

agreement includes the options that may be selected by each Adopting Employer. No

options (including blanks to be completed) may be provided in the basic plan document

portion of the Adoption Agreement Plan (except as provided in section 11.03(1)

regarding Flexible Plans). A Single Document Plan consists of a single plan document

offered by a Provider without an adoption agreement. A Single Document Plan may

include alternate paragraphs and options (including blanks to be completed by the

Adopting Employer in accordance with specified parameters) that may be selected by

an Adopting Employer.

(3) Categories of § 403(b) Pre-approved Plans. The following categories of

§ 403(b) Pre-approved Plans apply with respect to a Cycle.

(a) Interim § 403(b) Pre-approved Plan – An “Interim § 403(b) Pre-approved

Plan,” which is a plan (other than a Newly Approved § 403(b) Pre-approved Plan) that

was not in existence in the immediately preceding Cycle and that has been or will be

submitted for an Opinion Letter for the Cycle.

(b) Newly Approved § 403(b) Pre-approved Plan – A “Newly Approved

§ 403(b) Pre-approved Plan,” which is a plan for which an Opinion Letter has been

issued for the Cycle.

Plan,” which is a plan (other than a Newly Approved § 403(b) Pre-approved Plan) that

has received an Opinion Letter for the immediately preceding Cycle.

.28 § 403(b) Requirements – The “§ 403(b) Requirements” are the requirements of

§ 403(b), including requirements provided in the Code, regulations, and other guidance

published in the Internal Revenue Bulletin.

.29 Single Document Plan – See section 4.27(2).

.30 Standardized Plan – A "Standardized Plan" is a § 403(b) Pre-approved Plan

that meets the requirements set forth in section 5.18.

PART II – PROCEDURES FOR APPLICATIONS FOR § 403(b) PRE-APPROVED

PLANS

SECTION 5. PROVISIONS REQUIRED IN § 403(b) PRE-APPROVED PLANS

.01 Provisions required in all § 403(b) Pre-approved Plans – Each § 403(b) Preapproved Plan must comply with the requirements set forth in sections 5.03 through

5.17.

.02 Additional provisions – Section 5.18 sets forth additional provisions required for

all Standardized Plans. If a § 403(b) Pre-approved Plan is intended to be a Retirement

Income Account, the plan also must include the provisions set forth in section 5.19.

.03 Inclusion of Investment Arrangements in the § 403(b) Pre-approved Plan – A

§ 403(b) Pre-approved Plan includes the Investment Arrangements under the plan in

addition to the single plan document or the basic plan document and adoption

agreement. Every § 403(b) Pre-approved Plan must therefore incorporate by reference

the terms of the Investment Arrangements under the plan. While the IRS’s review of an

application for an Opinion Letter is limited to the terms of the single plan document or

the basic plan document and adoption agreement, as applicable, the terms of

Investment Arrangements and other documents that are incorporated by reference in

the plan must satisfy applicable law and may not have any provisions that are

inconsistent with § 403(b). For example, if the forms of annuity benefit available under

a plan are described in Investment Arrangements under the plan, the terms of the

Investment Arrangements must satisfy, if applicable to the plan, the joint and survivor

annuity requirements of ERISA § 205 and any applicable related rules, such as rules

relating to transfers of benefits that are subject to the joint and survivor annuity

requirement, and may not have any provisions that are inconsistent with § 403(b).

.04 Provision regarding conflicting provisions in Investment Arrangement or other

documents – Each § 403(b) Pre-approved Plan must provide that, in the event of any

conflict between the terms of the single plan document or the basic plan document and

adoption agreement, as applicable, and the terms of Investment Arrangements under

the plan (or of any other documents incorporated by reference into the plan), the terms

of the single plan document or the basic plan document and adoption agreement, as

applicable, shall govern. See section 8.03(4) for the effect on reliance in the event of a

conflict. An Eligible Employer that adopts a § 403(b) Pre-approved Plan should take

this requirement into account in considering Investment Arrangements to be offered

under the plan as well as other documents that may be incorporated by reference.

Since the terms of Investment Arrangements under a § 403(b) Pre-approved Plan must

be incorporated by reference into the plan and those arrangements may not have any

provisions that are inconsistent with § 403(b), plan terms that are required in a single

plan document or the basic plan document and adoption agreement, as applicable,

under this section 5 should not create a conflict with the terms of the Investment

Arrangements under a properly drafted § 403(b) Pre-approved Plan. If there

nevertheless is a conflict, the terms of the single plan document or the basic plan

document and adoption agreement, as applicable, must control. The IRS anticipates

providing updated sample plan language (Listing of Required Modifications or LRMs)

before the On-Cycle Submission Period with respect to a Cycle begins.

.05 Plan must satisfy § 403(b) Requirements independent of Investment

Arrangements – The IRS’s review of a § 403(b) Pre-approved Plan will consider only

the terms of the single plan document or the basic plan document and adoption

agreement, as applicable. Accordingly, the provisions described in sections 5.03

through 5.17 (and sections 5.18 and 5.19, if applicable) must be included in the single

plan document or the basic plan document or adoption agreement, as appropriate, of

every § 403(b) Pre-approved Plan, regardless of the terms of any Investment

Arrangements under the plan or any other documents that may be incorporated by

reference. This does not preclude the adoption of a § 403(b) Pre-approved Plan

(including a Standardized Plan) if different Investment Arrangements under a plan have

different features or prevent the inclusion of additional provisions in the terms of the

Investment Arrangements under the plan or other documents incorporated by reference.

Nor does it prevent a § 403(b) Pre-approved Plan from using Investment Arrangements

that are more restrictive than required by § 403(b) or the single plan document or the

basic plan document and adoption agreement. However, the terms of the single plan

document or the basic plan document and adoption agreement, as applicable, must

satisfy the requirements of applicable law and sections 5.03 through 5.17 (and

sections 5.18 and 5.19, if applicable) independent of any Investment Arrangements

under the plan or any other documents incorporated by reference. For example, an

Adopting Employer’s Adoption Agreement Plan may offer both Investment

Arrangements that permit loans and Investment Arrangements that do not permit loans.

In this case, (1) the basic plan document must include provisions reflecting the § 403(b)

Requirements, including § 1.403(b)-6, and § 1.72(p)-1, and (2) the basic plan document

and adoption agreement, as completed by the Adopting Employer, must provide that, to

the extent permitted by the terms governing the applicable Investment Arrangement,

participant loans are available. Similarly, for example, if an Adopting Employer’s Single

Document Plan offers both Investment Arrangements that permit loans and Investment

Arrangements that do not permit loans, then the single plan document must include

provisions reflecting the § 403(b) Requirements, including § 1.403(b)-6, and § 1.72(p)-1,

and must provide that, to the extent permitted by the terms governing the applicable

Investment Arrangement, participant loans are available. The IRS anticipates providing

updated LRMs before the On-Cycle Submission Period with respect to a Cycle begins.

.06 Vesting – A § 403(b) Pre-approved Plan may provide a vesting schedule for

contributions other than elective deferrals, rather than provide for full and immediate

vesting of the contributions. Except in the case of certain Nonstandardized Plans

described in this section 5.06, contributions other than elective deferrals (and earnings

thereon) under a § 403(b) Pre-approved Plan must vest at least as rapidly as would be

required to satisfy the minimum vesting requirements of § 411(a)(2)(B) applicable to a

qualified plan under § 401(a), even if the plan is not subject to the parallel minimum

vesting requirements under ERISA § 203. A Nonstandardized Plan that is designed to

be used for a plan that is not subject to the minimum vesting requirements of ERISA

§ 203 (for example, a Governmental Plan) is not required to provide that contributions

other than elective deferrals will vest at least as rapidly as would be required to satisfy

§ 411(a)(2)(B). Every § 403(b) Pre-approved Plan that provides a vesting schedule for

contributions other than elective deferrals must also satisfy the following requirements:

(1) the portion of a participant’s interest in the plan that is not vested must be

maintained in a separate account for the participant that is treated as a separate

contract to which § 403(c) (or, in case of a Custodial Account, § 401(a)) applies, (2) as

amounts in the participant’s separate account become nonforfeitable, they must be

removed from the separate account and treated as amounts held under a § 403(b) plan,

to the extent permitted under § 1.403(b)-3(d)(2)(ii), and (3) all nonvested amounts

remaining in the participant’s separate account must become nonforfeitable upon

termination of the plan.

.07 Appendix of administrative responsibilities – Every § 403(b) Pre-approved Plan

must provide that an appendix to the plan will identify the parties responsible for the

various administrative functions under the plan that are necessary to comply with the

§ 403(b) Requirements and other tax requirements, including the requirements that

apply on the basis of the aggregated Investment Arrangements issued to a participant

under the plan, and will list all the vendors of Investment Arrangements approved for

use under the plan. Changes to the information in the required appendix will not affect

the Adopting Employer’s ability to rely on an Opinion Letter.

.08 Provider amendments – Each § 403(b) Pre-approved Plan must include a

procedure for amendments by the Provider, so that changes in the Code, regulations, or

other guidance published in the Internal Revenue Bulletin, and any correction of the

plan, may be applied to all Adopting Employers. The procedure for amendments by the

Provider also must state that, for purposes of reliance on the Opinion Letter, the

Provider will no longer have the authority to amend the plan on behalf of the Adopting

Employer as of the date the plan is treated as an individually designed plan pursuant to

section 9.05.

.09 Adopting Employer modification to satisfy § 415 – Each § 403(b) Pre-approved

Plan must provide that plan provisions may be amended by the Adopting Employer to

the extent necessary to satisfy § 415 because of the required aggregation of multiple

plans under that section. Generally, a space should be provided in the plan with

instructions for the Adopting Employer to add language as necessary to satisfy § 415.

These provisions must be included in the adoption agreement of an Adoption

Agreement Plan.

.10 Provisions regarding reliance – Each § 403(b) Pre-approved Plan must include,

in close proximity to the signature line, a statement that describes the limitations on

employer reliance on an Opinion Letter. See section 8.

.11 Requirements regarding dated signatures and adoption agreement provisions –

Each § 403(b) Pre-approved Plan must include an Adopting Employer signature and

date line. The plan also must include a statement that the Provider will inform the

Adopting Employer of any amendments made to the plan or of the discontinuance of the

plan. The Adopting Employer must sign and date the adoption agreement or signature

page of the plan when it first adopts the plan and must complete, sign, and date a new

adoption agreement or signature page if the plan has been restated. In addition, the

Adopting Employer must complete a new dated adoption agreement or signature page if

it modifies any prior elections or makes new elections. The signature requirement may

be satisfied by an electronic signature that reliably authenticates and verifies the

adoption of the adoption agreement or single plan document, or the restatement,

amendment, or modification thereof, by the Adopting Employer. In the case of an

Adoption Agreement Plan, the adoption agreement must state that it is to be used with

only one basic plan document and must identify that document. In addition, the

adoption agreement must include a cautionary statement to the effect that the failure to

properly complete the adoption agreement may result in failure of the form of the plan to

meet the § 403(b) Requirements.

.12 Provider telephone numbers – Each § 403(b) Pre-approved Plan must include

the Provider's name, address, and telephone number (or a space for the address and

telephone number of the Provider's authorized representative) for inquiries by Adopting

Employers regarding the adoption of the plan, the meaning of plan provisions, or the

effect of the Opinion Letter.

.13 Definition of employee – Each § 403(b) Pre-approved Plan that is not a

Governmental Plan must define an employee as any employee of the Adopting

Employer maintaining the plan or any other Eligible Employer aggregated with that

Adopting Employer under § 414(b), (c), (m), or (o) and the regulations thereunder.

Each § 403(b) Pre-approved Plan that is a Governmental Plan must define an employee

as any employee of the Adopting Employer maintaining the plan or any other Eligible

Employer aggregated with that Adopting Employer in a manner consistent with

Notice 89-23.

.14 Crediting of service taking into account § 414(b), (c), (m), and (o) – Each

§ 403(b) Pre-approved Plan that is not a Governmental Plan must credit all service with

any employer aggregated with the Adopting Employer under § 414(b), (c), (m), or (o)

and the regulations thereunder, as service with the Adopting Employer maintaining the

plan. Each § 403(b) Pre-approved Plan that is a Governmental Plan must credit all

service with any employer aggregated with the Adopting Employer in a manner

consistent with Notice 89-23, as service with the Adopting Employer maintaining the

plan.

.15 Uniformed Services Employment and Reemployment Rights Act and § 414(u) –

Each § 403(b) Pre-approved Plan must include a provision reflecting the requirements

of § 414(u). See Rev. Proc. 96-49, 1996-2 C.B. 369.

.16 Separate § 403(b) Pre-approved Plan for Retirement Income Account – A

single § 403(b) Pre-approved Plan may not be used for both a § 403(b) Pre-approved

Plan that is a Retirement Income Account and a § 403(b) Pre-approved Plan that is not

a Retirement Income Account. Thus, a separate § 403(b) Pre-approved Plan is

required for a plan that is intended to constitute a Retirement Income Account.

.17 Identifying category of Eligible Employer and plan – The adoption agreement or

single plan document of every § 403(b) Pre-approved Plan must satisfy the following

requirements:

(1) Although a single adoption agreement may be made available to different

categories of Eligible Employers, the adoption agreement must require the Adopting

Employer to show its status as an Eligible Employer by indicating whether the Adopting

Employer is:

(a) a government-sponsored educational organization described in

§ 170(b)(1)(A)(ii) (a public school);

(b) a tax-exempt organization described in § 501(c)(3) that is exempt from tax

under § 501(a);

(d) a minister described in § 414(e)(5)(A).

(2) The adoption agreement or single plan document must require the Adopting

Employer to show its status with respect to the nondiscrimination requirements in

§ 1.403(b)-5 by indicating whether the plan is:

(a) a Governmental Plan;

(b) a plan of an Adopting Employer that is a Church or QCCO for employees

of the Church or QCCO; or

.18 Provisions applicable to Standardized Plans – In addition to the requirements

set forth in sections 5.03 through 5.17, each Standardized Plan must either provide that

the only contributions that an Adopting Employer may elect to provide under the plan

are elective deferrals or meet the following requirements:

(1) Under § 1.415(f)-1(a)(3), all § 403(b) annuity contracts purchased by an

employer for a participant are treated as one § 403(b) annuity contract for purposes of

§ 415. Section 1.415(f)-1(f)(2) includes a special rule providing that, if a participant on

whose behalf a § 403(b) annuity contract is purchased is in control of any employer for

a limitation year, the § 403(b) annuity contract is aggregated with all other defined

contribution plans maintained by that employer. For these purposes, a custodial

account and a Retirement Income Account are treated as a § 403(b) annuity contract.

Every Standardized Plan must include plan language reflecting these rules. In

particular, the plan language must coordinate the application of the § 415 limits to all the

Standardized Plans of the Adopting Employer and its Related Employers so that, if the

only § 403(b) plans maintained by the Adopting Employer and its Related Employers

are Standardized Plans, the plans will satisfy § 415(c) and § 1.415(f)-1(a)(3) without

requiring the addition of overriding plan language.

(2) Under the provisions governing eligibility and participation, the plan by its

terms benefits all employees except those who may be excluded under § 1.410(b)-6.

The plan may provide options as to whether some or all of the employees described in

§ 1.410(b)-6 are excluded, provided that the criteria for excluding employees described

in § 1.410(b)-6 apply uniformly to all employees. A Standardized Plan generally may

not deny an allocation to an employee eligible to participate merely because the

employee is not an active employee on the last day of the plan year or has failed to

complete a specified number of hours of service during the year. However, the plan

may deny an allocation to an employee who is eligible to participate if the employee

terminates service during the plan year with not more than 500 hours of service and is

not an active employee on the last day of the plan year. A plan will not fail to satisfy the

requirements of this section 5.18(2) with respect to contributions other than elective

deferrals merely because the plan provides, either as the result of an elective provision

or by default in the absence of an election to the contrary, that individuals who become

employees, within the meaning of section 5.13, as a result of a transaction described in

§ 410(b)(6)(C) are excluded from eligibility to participate in the plan during the period

beginning on the date of the transaction and ending on a date that is not later than the

earlier of the last day of the first plan year beginning after the date of the transaction or

the date of a significant change in the plan or in the coverage of the plan. A transaction

described in § 410(b)(6)(C) is an asset or stock acquisition, merger, or other similar

transaction involving a change in the employer of the employees of a trade or business.

(3) The eligibility requirements under the plan are not more favorable for highly

compensated employees (as defined in § 414(q)) than for other employees.

(4) Under the plan, allocations are determined on the basis of total

compensation. The plan must provide that, for purposes of allocations, the definition of

total compensation is all compensation within the meaning of § 415(c)(3), excluding all

other compensation, or compensation that otherwise satisfies § 414(s) and

§ 1.414(s)-1(c).

(5) If the plan provides for contributions other than elective deferrals and

matching contributions, the plan must satisfy one of the design-based safe harbors

described in § 1.401(a)(4)-2(b)(2) with respect to the contributions.

(6) All benefits, rights, and features under the plan (other than those, if any, that

have been prospectively eliminated) are currently available to all employees benefiting

under the plan. (For information regarding benefits, rights, and features, and the

determination of current availability, see § 1.401(a)(4)-4.)

(7) Any hardship distribution satisfies the safe harbor standards in the regulations

under § 401(k).

.19 Provisions applicable to a § 403(b) Pre-approved Plan intended to be a

Retirement Income Account

(1) Every § 403(b) Pre-approved Plan that is intended to be a Retirement Income

Account must state the intent to be a Retirement Income Account in accordance with

§ 1.403(b)-9(a)(2)(ii).

(2) The terms of the plan must satisfy the separate accounting, investment

performance, and exclusive benefit requirements of § 1.403(b)-9(a)(2)(i).

(3) If the plan provides for benefits in the form of a life annuity, the plan must

satisfy the present value and benefit guarantee requirements of § 1.403(b)-9(a)(5), and

the present value must be based on reasonable actuarial assumptions that are either

set forth in the plan or incorporated by reference into the plan.

(4) The terms of the plan must set forth the nondiscrimination requirements of

§ 403(b)(12). The plan also must state that the nondiscrimination requirements will be

applied to any employee other than an employee of a QCCO or Church.

(5) In the case of multiple employers that are not part of the same controlled

group (as determined under § 414(b), (c), (m), or (o)) participating in the plan, each

Adopting Employer must identify whether it is a Church, QCCO, non-QCCO, or minister.

SECTION 6. OPINION LETTERS – SCOPE

.01 General limits on Opinion Letters – An Opinion Letter will be issued only to a

Provider or Mass Submitter. An Opinion Letter constitutes a determination that the form

of a § 403(b) Pre-approved Plan satisfies the § 403(b) Requirements, subject to the

requirements and limitations of this revenue procedure. The IRS’s review of a

Provider’s or Mass Submitter’s application for an Opinion Letter for a § 403(b) Preapproved Plan will consider only the terms of the single plan document or the basic plan

document and adoption agreement, as applicable. The IRS’s review will not consider,

and an Opinion Letter will not express an opinion with respect to, the terms of any

Investment Arrangements under the plan of any Adopting Employer or any other

documents that may be incorporated by reference into an Adopting Employer’s plan.

.02

Nonapplicability of this revenue procedure to §§ 401, 403(a), or 4975(e)(7)

plans and to IRAs (including traditional IRAs, Roth IRAs, SEPs, and SIMPLE IRAs) – An

Opinion Letter will not be issued under this revenue procedure for § 401, 403(a), or

4975(e)(7) plans (see Rev. Proc. 2017-41 for administrative procedures for seeking an

opinion letter for § 401, 403(a), or 4975(e)(7) plans). In addition, an Opinion Letter will

not be issued under this revenue procedure for prototype plans intended to meet the

requirements for individual retirement arrangements under § 408. (See the Form 5305

series, which provides model IRA documents that have been pre-approved by the IRS

and for which an opinion letter is not needed. See also Rev. Proc. 87-50,

1987-2 C.B. 647, as modified by Rev. Proc. 97-29, 1997-1 C.B. 698; Rev. Proc. 98-59,

1998-2 C.B. 727; and Rev. Proc. 2010-48, 2010-50 I.R.B. 828, for administrative

procedures for seeking an opinion letter for individual retirement arrangements under

§ 408.)

.03 Plans for which an Opinion Letter will not be issued – An Opinion Letter will not

be issued for:

(1) a plan under which the § 415 limitations are incorporated by reference;

(2) a plan under which the actual contribution percentage (ACP) test under

§ 401(m)(2) is incorporated by reference;

(3) a Nonstandardized Plan that provides for hardship distributions under

circumstances not described in the safe harbor standards in the regulations under

§ 401(k), unless the availability of these distributions is subject to nondiscriminatory and

objective criteria included in the plan;

(4) a plan that include blanks or fill-in provisions for the Adopting Employer to

complete, unless the provisions have parameters that preclude the Adopting Employer

from completing the provisions in a manner that could violate the § 403(b)

Requirements;

(5) a TEFRA church defined benefit plan (see § 1.403(b)-10(f)(2)); or

(6) a plan grandfathered under Rev. Rul. 82-102, 1982-1 C.B. 62.

.04 An Opinion Letter does not consider Title I issues – An Opinion Letter does not

express an opinion, and may not be relied upon, with respect to whether any plan is

subject to the requirements of Title I of ERISA or whether a plan satisfies any of those

requirements.

.05 An Opinion Letter does not consider issues related to a plan’s coverage of

multiple employers that are not in a single controlled group – For a § 403(b) Preapproved Plan that is not a Governmental Plan, an Opinion Letter does not express an

opinion, and may not be relied upon, with respect to whether the plan meets any

requirements that apply due to a plan’s coverage of multiple employers that are not in a

single controlled group for purposes of § 414(b), (c), (m), or (o) and the regulations

thereunder. For a § 403(b) Pre-approved Plan that is a Governmental Plan, an Opinion

Letter does not express an opinion, and may not be relied upon, with respect to whether

the plan meets any requirements that apply due to a plan’s coverage of multiple

employers that are not aggregated in a single controlled group in a manner consistent

with Notice 89-23.

.06 IRS discretion – The IRS may, in its discretion, decline to issue an Opinion

Letter for other types of plans or issues not described in this section.

SECTION 7. ELIGIBILITY FOR THE CYCLE SYSTEM

An Eligible Employer may adopt a § 403(b) Pre-approved Plan (including an Interim

§ 403(b) Pre-approved Plan or an Existing § 403(b) Pre-approved Plan) at any time

during a Cycle. Unless otherwise provided by this revenue procedure, upon an Eligible

Employer’s adoption of a § 403(b) Pre-approved Plan, the plan becomes eligible for the

Cycle system. The preceding sentence applies to an Eligible Employer that adopts a

§ 403(b) Pre-approved Plan that amends or restates a plan maintained by the Eligible

Employer, as long as the form of the plan that is being amended or restated satisfies the

§ 403(b) Requirements at the time of the adoption of the § 403(b) Pre-approved Plan.

In order for a plan to remain a § 403(b) Pre-approved Plan, an Adopting Employer of the

plan must adopt, by the end of the Employer Adoption Window for each Cycle, either

the newly approved version of the same plan or a newly approved version of a different

§ 403(b) Pre-approved Plan. An Adopting Employer that fails to adopt a newly

approved version of a § 403(b) Pre-approved Plan by the end of any Employer Adoption

Window will no longer be treated as maintaining a § 403(b) Pre-approved Plan. See

section 9 for the effect of certain plan amendments on a plan’s eligibility for the Cycle

system.

SECTION 8. EMPLOYER RELIANCE ON OPINION LETTER

.01 Standardized Plans

(1) An Adopting Employer of a Standardized Plan may rely on the Standardized

Plan's Opinion Letter that the form of the Adopting Employer’s plan satisfies the

§ 403(b) Requirements, including, if applicable, the requirements of §§ 401(a)(4) and

410(b), if:

(a) the Standardized Plan has a currently valid Opinion Letter;

(b) the Adopting Employer has not amended the Standardized Plan other

than to choose options provided under the Standardized Plan or to make amendments

that are described in section 9.03 relating to employer amendments that will not affect

reliance (see also section 9.05 for when a § 403(b) Pre-approved Plan is treated as

individually designed); and

the plan provides for contributions other than elective deferrals and all of the employers

in the Adopting Employer’s controlled group are Eligible Employers. For this purpose,

for a § 403(b) Pre-approved Plan that is not a Governmental Plan, the Adopting

Employer’s controlled group is determined under § 414(b), (c), (m), or (o) and the

regulations thereunder; for a § 403(b) Pre-approved Plan that is a Governmental Plan,

the Adopting Employer’s controlled group is determined in a manner consistent with

Notice 89-23. If the plan provides for contributions other than elective deferrals and the

Adopting Employer’s controlled group includes any employer that is not an Eligible

Employer, the Adopting Employer may rely on the Opinion Letter, except with respect to

whether contributions other than elective deferrals under the plan satisfy the

requirements of §§ 401(a)(4) and 410(b).

(2) Notwithstanding the other provisions of this section 8, an Opinion Letter

issued for a Standardized Plan may not be relied upon with respect to the requirements

of § 415 if the Adopting Employer or any of its Related Employers maintains another

§ 403(b) plan covering any of the same participants as the Standardized Plan, unless

the other plan is also a Standardized Plan. (Also see §§ 1.415(c)-1(d) and 1.415(f)-1(f)

for special rules applicable to § 403(b) plans.) However, an Adopting Employer of a

Standardized Plan that adds language to satisfy the requirements of § 415 due to the

required aggregation of plans may obtain reliance with regard to § 415 by applying for a

determination letter using Form 5307 (as updated). See section 8.04.

(3) Additionally, the Adopting Employer of a Standardized Plan may not rely on

the Opinion Letter for the Standardized Plan with respect to: (a) whether the timing of

any amendment to the Adopting Employer’s plan (or series of amendments) satisfies

the nondiscrimination requirements of § 1.401(a)(4)-5(a), except with respect to plan

amendments granting past service that meet the safe harbor described in

§ 1.401(a)(4)-5(a)(3) and are not part of a pattern of amendments that significantly

discriminates in favor of highly compensated employees, or (b) whether the Adopting

Employer’s plan satisfies the effective availability requirement of § 1.401(a)(4)-4(c) with

respect to any benefit, right, or feature. An Eligible Employer that adopts a

Standardized Plan as an amendment to a plan other than a Standardized Plan may not

rely on the Opinion Letter for the Standardized Plan with respect to whether a benefit,

right, or feature that is prospectively eliminated satisfies the current availability

requirements of § 1.401(a)(4)-4, if applicable.

.02

Nonstandardized Plans – An Adopting Employer of a Nonstandardized Plan

may rely on the plan’s Opinion Letter that the form of the Adopting Employer’s plan

satisfies the § 403(b) Requirements, provided that the Nonstandardized Plan has a

currently valid Opinion Letter, the Adopting Employer’s plan is identical to the

Nonstandardized Plan, and the Adopting Employer has not amended the plan other

than by choosing options provided under the plan or by making amendments that are

described in section 9.03 relating to employer amendments that will not affect reliance.

(1) Except as otherwise provided in this section 8.02, an Adopting Employer of a

Nonstandardized Plan may not rely on the plan’s Opinion Letter with respect to the

requirements, if applicable, of:

(a) § 401(a)(4), 410(b), or 414(s); or

(b) § 415, if the Adopting Employer or any of its Related Employers maintain

another § 403(b) plan covering any of the same participants as the Nonstandardized

Plan. (See also §§ 1.415(c)-1(d) and 1.415(f)-1(f) for special rules applicable to

§ 403(b) plans.) However, an Adopting Employer of a Nonstandardized Plan that adds

language to satisfy the requirements of § 415 due to the required aggregation of plans

may obtain reliance with regard to § 415 by applying for a determination letter using

Form 5307 (as updated). See section 8.04.

(2) An Adopting Employer of a Nonstandardized Plan may rely on the plan’s

Opinion Letter with respect to the requirements of § 410(b), if applicable, if all

nonexcludable employees benefit under the Adopting Employer’s plan.

(3) Nonstandardized Plans may permit an Adopting Employer to select an

allocation formula for contributions other than elective deferrals that satisfies one of the

design-based safe harbors in § 1.401(a)(4)-2(b)(2), and to select a safe harbor

compensation definition for the formula that satisfies § 1.414(s)-1(c). If the Adopting

Employer selects an allocation formula for contributions other than elective deferrals

that satisfies one of the design-based safe harbors in § 1.401(a)(4)-2(b)(2), and, if the

allocation formula is based on compensation, selects a safe harbor compensation

definition that satisfies § 1.414(s)-1(c), then the Adopting Employer may rely on an

Opinion Letter with respect to the nondiscriminatory amounts requirement under

§ 401(a)(4), if applicable. An Adopting Employer of a Nonstandardized Plan that

includes § 401(m) matching contributions may rely on the plan’s Opinion Letter with

respect to whether the form of the plan satisfies the ACP test of § 401(m)(2) if the

Adopting Employer elects to use a safe harbor definition of compensation in the test.

An Adopting Employer of a Nonstandardized Plan that meets the safe harbor

requirements described in § 401(m)(11) or 401(m)(12) may rely on the plan’s Opinion

Letter with respect to whether the form of the Adopting Employer’s plan satisfies the

requirements of § 401(m), unless the Adopting Employer’s plan provides for the safe

harbor contributions under § 401(m)(11) or 401(m)(12) to be made under another plan.

.03 Other limitations and conditions on reliance – Notwithstanding any provision in

this section 8 to the contrary, the following conditions and limitations regarding reliance

by an Adopting Employer on an Opinion Letter apply with respect to all § 403(b) Preapproved Plans:

(1) An Adopting Employer may rely on an Opinion Letter for a § 403(b) Preapproved Plan that amends or restates a plan of the Adopting Employer only if the form

of the plan that is being amended or restated satisfied the § 403(b) Requirements.

Accordingly, prior to being amended or restated, the plan must either have timely

corrected any Form Defects for which the Remedial Amendment Period is closed or

have corrected any plan document failures under the Employee Plans Compliance

Resolution System (EPCRS). See Rev. Proc. 2021-30, 2021-31 I.R.B. 172 (or its

successor).

(2) An Adopting Employer may not rely on an Opinion Letter if the Adopting

Employer’s adoption of a § 403(b) Pre-approved Plan precedes the issuance of an

Opinion Letter for the plan. In this case, in order to have reliance, the Adopting

Employer would need to re-adopt the § 403(b) Pre-approved Plan after the issuance of

the Opinion Letter for the plan.

(3) An Adopting Employer may not rely on an Opinion Letter if the adoption

agreement or other elective provisions in the plan are not completed correctly by the

Adopting Employer.

(4) An Adopting Employer may not rely on an Opinion Letter if any Investment

Arrangement under the plan or any other document that may be incorporated by

reference provides that the terms of the Investment Arrangement or other document

shall govern in the event of any conflict between the terms of the Investment

Arrangement or other document and the terms of the plan.

(5) The issuance of an Opinion Letter does not constitute a determination by the

IRS that an Adopting Employer’s plan is a Governmental Plan or that an Adopting

Employer is a Church or QCCO.

(6) Pursuant to section 10.10, a Provider’s failure to disclose a material fact,

misrepresentation of a material fact, or failure to accurately provide any of the

information called for on any form required by this revenue procedure (or in Appendix A,

if used) may result in the inability of Adopting Employers to rely on an Opinion Letter (for

example, if there is a failure to disclose a material fact, the IRS may revoke the Opinion

Letter due to the failure).

(7) Pursuant to section 11.03(2)(c), if a Mass Submitter fails to identify a

significant modification, the failure will be considered a material misrepresentation, and

an Adopting Employer may not rely on an Opinion Letter issued with respect to the plan

for the modification or any other provision of the plan that may be affected by the

modification.

.04 Obtaining a determination letter – An Adopting Employer of a Nonstandardized

Plan that makes amendments to the plan that are not extensive may obtain reliance that

the form of the plan, as amended, satisfies the § 403(b) Requirements by requesting a

determination letter using Form 5307 (as updated) under procedures similar to the

procedures applicable to § 401(a) pre-approved plans, and may do so regardless of

whether a prior determination letter has been issued with respect to the plan. In

addition, if an employer adds language to a § 403(b) Pre-approved Plan to satisfy the

requirements of § 415 due to the required aggregation of plans, the employer may

obtain reliance with regard to § 415 by applying for a determination letter on Form 5307

(as updated). The determination letter application must be filed during the applicable

Employer Adoption Window (for example, a determination letter application for a

Cycle 2 plan must be filed during the Cycle 2 Employer Adoption Window). The plan

submitted for a Form 5307 determination letter will be reviewed based on the

Cumulative List applicable to the underlying § 403(b) Pre-approved Plan. Specific

eligibility requirements and submission procedures applicable to filing a Form 5307

determination letter application will be provided in a future update of Rev. Proc. 2021-4

(updated annually).

SECTION 9. PLAN AMENDMENTS

.01 Provider plan amendments generally – Providers are required to amend their

§ 403(b) Pre-approved Plans to ensure that the form of their plans continues to satisfy

the § 403(b) Requirements. Providers must make reasonable and diligent efforts, as

soon as practicable following the adoption of plan amendments, to ensure that Adopting

Employers of the Provider’s plan have actually received and are aware of the plan

amendments. The date on which each amendment is adopted by the Provider must be

included with the amendment provided to Adopting Employers. Failure to comply with

these requirements may result in the loss of eligibility to offer § 403(b) Pre-approved

Plans and the revocation of an Opinion Letter that has been issued to the Provider.

.02 Interim amendment requirement – A § 403(b) Pre-approved Plan must be

operated in accordance with its written plan document. When there are changes to

§ 403(b) Requirements that affect the provisions of the written plan document, the

adoption of interim amendments generally will be required in accordance with the rules

set forth in section 11.04 of Rev. Proc. 2019-39. See section 22 of this revenue

procedure regarding the deadline by which interim amendments must be adopted.

Failure to make the interim amendments may result in the form of the plan failing to

satisfy the § 403(b) Requirements. The Provider must have a procedure to notify an

Adopting Employer of amendments and restatements of the plan and to inform the

Adopting Employer, when applicable, of the need to timely adopt or amend the plan,

including in the case of both initial adoption and restatement of the plan. The Provider

must also notify an Adopting Employer that failure to timely adopt the plan or

restatement, when required, or failure to take into account plan amendments in the

operation of the plan, could result in adverse tax consequences. See section 10.04 of

this revenue procedure for additional application submission requirements for interim

amendments.

.03 Employer amendments that will not affect reliance – As provided in section 8,

an Adopting Employer may continue to rely on an Opinion Letter for a § 403(b) Preapproved Plan if it makes amendments to the plan that are described in paragraphs (1)

through (8) of this section 9.03. See sections 8.01 and 8.02 for the effect of any other

amendments on reliance on an Opinion Letter by the Adopting Employer. The following

types of amendments will not cause an Adopting Employer to lose reliance on an

Opinion Letter:

(1) amendments to the plan to add or change a provision (including choosing

among options in the plan) or to specify or change the effective date of a provision,

provided the Adopting Employer is permitted to make the modification or amendment

under the terms of the § 403(b) Pre-approved Plan, as well as under § 403(b), and, in

the case of a Standardized Plan, the provision is identical to a provision in the § 403(b)

Pre-approved Plan, except for the effective date;

(2) sample or model amendments published by the IRS that specifically provide

that their adoption will not cause a plan to fail to be identical to the § 403(b) Preapproved Plan;

(3) amendments that adjust the limitations under §§ 415, 402(g), 401(a)(17), and

414(q)(1)(B) to reflect annual cost-of-living increases;

(4) plan language completed by the Adopting Employer if the overriding language

is necessary to satisfy § 415 because of the required aggregation of multiple plans

under that section, in accordance with section 5.09;

(5) interim amendments or discretionary amendments, as described in

sections 11 and 12 of Rev. Proc. 2019-39, that are related to a change in the § 403(b)

Requirements for the form of a plan;

(6) amendments that reflect a change of a Provider's name, in which case the

Provider must notify the IRS, in writing, of the change in name and certify that it still

meets the conditions to be a Provider described in section 4.21 (see also section 15

regarding changes in employer identification numbers);

(7) amendments to the administrative provisions in the plan (such as provisions

relating to investments, plan claims procedures, or the Adopting Employer’s contact

information), provided the amended provisions are not in conflict with any other

provision of the plan, still meet the requirements of this revenue procedure, and do not

cause the plan to fail to satisfy the § 403(b) Requirements (see section 11.03(1)(b)(ii)

for additional examples of administrative provisions); and

(8) amendments with respect to which a closing agreement under the Audit

Closing Agreement Program or a compliance statement under the Voluntary Correction

Program of EPCRS has been issued (see section 6.05(2)(b) of Rev. Proc. 2021-30

regarding the ability of the Adopting Employer to rely on the Opinion Letter).

.04 Effect of employer amendments on a plan’s eligibility for the Cycle system –

Except as provided in section 9.05, employer amendments made to the § 403(b) Preapproved Plan will not affect the plan’s eligibility for the Cycle system. See section 8.04

for situations in which an Adopting Employer may obtain a determination letter using

Form 5307 (as updated).

.05 Section 403(b) Pre-approved Plans treated as individually designed – An

Adopting Employer’s § 403(b) Pre-approved Plan will be treated as individually designed

(and the Adopting Employer may not rely on the plan’s Opinion Letter and will lose

eligibility for the Cycle system) under the following circumstances:

(1) An Adopting Employer makes any amendment to a Standardized Plan other

than an amendment listed in section 9.03 or as otherwise described in this section 9.05.

In this case, the Adopting Employer will lose reliance on the Opinion Letter as of the

effective date of the amendment but the plan will remain eligible for the Cycle system

(provided that the Adopting Employer adopts timely interim amendments) until the end

of the Cycle that includes the effective date.

(2) An Adopting Employer amends a § 403(b) Pre-approved Plan (including its

adoption agreement, if applicable) within one year of the date the Adopting Employer

initially adopted the § 403(b) Pre-approved Plan to incorporate a type of plan not

permitted in the Opinion Letter program, as described in section 6.03. In this case, the

Adopting Employer will be treated as never having had any reliance on the Opinion

Letter and will be treated as never having been eligible for the Cycle system.

(3) An Adopting Employer amends a § 403(b) Pre-approved Plan (including its

adoption agreement, if applicable) more than one year after the date the Adopting

Employer initially adopted the § 403(b) Pre-approved Plan to incorporate a type of plan

not permitted in the Opinion Letter program, as described in section 6.03. In this case,

the Adopting Employer will lose reliance on the Opinion Letter as of the effective date of

the amendment but the plan will remain eligible for the Cycle system (provided that the

Adopting Employer adopts timely interim amendments) until the end of the Cycle that

includes the effective date.

(4) The IRS, in its sole discretion, determines that a Nonstandardized Plan is an

individually designed plan due to amendments to the plan that are extensive (that is, the

plan of the Adopting Employer as amended is no longer substantially similar to the

Nonstandardized Plan of the Provider). In this case, the Adopting Employer generally

will lose reliance on the Opinion Letter as of the effective date of the amendments but

the plan will remain eligible for the Cycle system (provided that the Adopting Employer

adopts timely interim amendments) until the end of the Cycle that includes the effective

date.

(5) An Adopting Employer chooses to discontinue participation in a § 403(b) Preapproved Plan that has been amended by the Provider, without substituting another

§ 403(b) Pre-approved Plan. In this case, the Adopting Employer will lose reliance on

the Opinion Letter as of the date participation in the § 403(b) Pre-approved Plan ends

but the plan will remain eligible for the Cycle system (provided that the Adopting

Employer adopts timely interim amendments) until the end of the Cycle that includes the

date on which participation in the § 403(b) Pre-approved Plan ends.

(6) An Adopting Employer makes an amendment to a § 403(b) Pre-approved

Plan that removes any of the required provisions of section 5. In this case, the Adopting

Employer will lose reliance on the Opinion Letter as of the effective date of the

amendment but the plan will remain eligible for the Cycle system (provided that the

Adopting Employer adopts timely interim amendments) until the end of the Cycle that

includes the effective date.

.06 Example – Employer X adopts a newly approved Standardized Plan during the

Cycle 2 Employer Adoption Window. During the first year of Cycle 3, Employer X

makes an amendment described in section 9.05(1), effective as of the first day of the

plan year that begins during the first year of Cycle 3. Pursuant to section 9.05(1),

beginning on the first day of that plan year, Employer X’s plan is treated as an

individually designed plan. Pursuant to section 5.08, the Provider will no longer have

the authority to amend the plan on behalf of the Adopting Employer. Provided that

Employer X adopts timely interim amendments, Employer X’s plan will remain eligible

for the Cycle through the end of Cycle 3. Employer X decides to no longer be an

individually designed plan and adopts a Newly Approved § 403(b) Pre-approved Plan

during the Cycle 3 Employer Adoption Window. As a result, it will have a § 403(b) Preapproved Plan and be eligible for the Cycle system. However, if, instead, Employer X

decides to continue to be an individually designed plan, then, by the end of Cycle 3,

Employer X’s plan must be amended to reflect all changes in § 403(b) Requirements for

which the Remedial Amendment Period applicable to individually designed plans will

have expired; 8 moreover, after Cycle 3, Employer X’s plan is subject to the Remedial

Amendment Period rules for individually designed plans. See EPCRS,

Rev. Proc. 2021-30 (or its successor), for correcting a Form Defect after the expiration

of the Remedial Amendment Period for the Form Defect.

.07 No Form 5307 Determination Letter for Pre-approved Plans Treated as

Individually Designed – If a plan is treated as individually designed as provided in

section 9.05 of this revenue procedure, the employer may not file for a determination

letter using a Form 5307 (as updated). The IRS anticipates establishing a program that

would permit Adopting Employers to apply for a determination letter on Form 5300,

Application for Determination for Employee Benefit Plan, under rules and procedures

similar to the rules and procedures applicable to § 401(a) pre-approved plans (see

section 20.03 of Rev. Proc. 2016-37 and Rev. Proc. 2021-4 (updated annually)).

8 For an individually designed plan, the Remedial Amendment Period for a Form Defect related to a

change in § 403(b) Requirements generally ends on the last day of the second calendar year that begins

after the issuance of the Required Amendments List in which the change in § 403(b) Requirements

appears. Section 2.13. For example, if a change in § 403(b) Requirements occurs in the 1st year of

Cycle 3, and is placed on the Required Amendments List in the 2nd year of Cycle 3, then the Remedial

Amendment Period for a Form Defect related to that change would expire at the end of the 4th year of

Cycle 3.

SECTION 10. OPINION LETTER APPLICATIONS – INSTRUCTIONS TO PROVIDERS

AND OTHER RULES FOR APPLICATIONS AND OPINION LETTERS

.01 Issuance of an Opinion Letter – The IRS will, upon the application of a

Provider, issue an Opinion Letter as to satisfaction of the form of the Provider's plan

with the § 403(b) Requirements.

.02 Submission of Opinion Letter applications – Rev. Proc. 2019-39 provides that

every § 403(b) Pre-approved Plan will have a recurring Cycle. Rev. Proc. 2019-39 also

states that a Provider must submit an application for an Opinion Letter during the OnCycle Submission Period that relates to an applicable Cycle. Cycle 2 began on

July 1, 2020. Pursuant to this revenue procedure, the On-Cycle Submission Period for

Providers to submit applications for an Opinion Letter for Cycle 2 begins on

May 2, 2022, and ends on May 1, 2023. Providers may apply for an Opinion Letter for

Cycle 2 after this On-Cycle Submission Period, but these filings generally will be

considered “off-cycle.” See section 12 regarding IRS review of off-cycle filings.

.03 Procedure for applying for an Opinion Letter – The Provider must submit the

application for an Opinion Letter with respect to its plan. The IRS is developing the

application form to be used and will announce when the form becomes available. If the

application form is available when the application is being submitted, the Provider

should use the application form. If the form is not available when the application is

being submitted, the Provider may use Appendix A of this revenue procedure in lieu of

the application form. The application must be accompanied by: (1) the applicable

required user fee that will be provided for in the successors to Rev. Proc. 2021-4

(updated annually), (2) if an Opinion Letter had been issued for the § 403(b) Pre-

approved Plan for the preceding Cycle, a signed certification that all necessary

amendments required by the IRS for the form of the Provider’s plan to continue to

satisfy the § 403(b) Requirements have been made and communicated to all Adopting

Employers, and (3) any attachment or other document that the application form (or

Appendix A, if used) indicates is required. All information on the application form (or

Appendix A) must be typed. The application must be sent to the address provided in

section 20. The application must include a copy of the plan document and any adoption

agreement, if applicable. Copies of Investment Arrangements should not be submitted.

The IRS will not review for, and the Opinion Letter will not cover, any provisions

included in Investment Arrangements. Additionally, the IRS requests that applications

be submitted by thumb or flash drive instead of being submitted as paper files, and that

the documents be saved in Microsoft Word or Adobe Acrobat PDF format. The IRS

strongly encourages Providers to take advantage of this electronic submission

format. To pay a fee, a Provider must continue to submit a paper check and a paper

Form 8717-A, User Fee for Employee Plan Opinion or Advisory Letter Request.

.04 Additional submission requirements for interim amendments – If the § 403(b)

Pre-approved Plan has received an Opinion Letter for the preceding Cycle, in addition

to the application described in section 10.03, the Provider must submit a certification

that all interim amendments (and initial amendments, as described in section 4.11, if

applicable) on the applicable Cumulative List have been made, and a cover letter

summarizing how the provisions of the plan are affected by each amendment. The IRS

retains the right to request and secure from the Provider in appropriate circumstances

copies of all interim amendments (and initial amendments, if applicable) reflected on the

applicable Cumulative List that the Provider has adopted on behalf of its Adopting

Employers.

.05 Expediting review of substantially identical plans – The IRS reserves the right

to review applications in any order that will expedite the processing of Opinion Letter

applications, subject to section 12 regarding off-cycle filing. To expedite the review of

substantially identical plans that are not Mass Submitter plans, the IRS encourages plan

drafters and Providers to include with each Opinion Letter application, if appropriate, a

cover letter setting forth the following information:

(1) the name and file folder number (if available) of the plan that, for review

purposes, the plan drafter designates as the "lead plan" (including the name and EIN of

the Provider);

(2) a list of all plans written by the plan drafter that are substantially identical to

the lead plan (including the information described in paragraph (1) of this section 10.05

for each plan);

(3) a description of each location in the plan for which the application is being

submitted that is not word-for-word identical to the language of the lead plan, including

an explanation of the purpose and effect of each difference; and

(4) a certification made under penalties of perjury by the plan drafter that the

information described in paragraph (3) of this section 10.05 is true and complete.

If the Provider or plan drafter is aware that a lead plan or any substantially identical

plan has been assigned for review to a specialist, the cover letter also should indicate

the name of the specialist, if possible. To the extent feasible, lead plans and

substantially identical plans should be submitted together. The IRS will regard the

information and certification described in paragraphs (3) and (4) of this section 10.05 as

a representation of a material fact for purposes of issuing an Opinion Letter.

.06 Use of same basic plan document by multiple plans; separate applications

required for different categories of Adoption Agreement Plans

(1) In general, provided that the provisions of a basic plan document are identical

for all plans using that document, separate adoption agreements may be associated

with the same basic plan document. Thus, for example, a Governmental Plan, a plan of

a Church or QCCO, and a plan of a non-QCCO that use separate adoption agreements

may be associated with the same basic plan document. In addition, a single adoption

agreement may be drafted to cover multiple types of Eligible Employers.

(2) Section 403(b) Pre-approved Plans that are intended to be Retirement

Income Accounts and plans that are not Retirement Income Accounts may not be set

forth in the same basic plan document.

(3) Standardized and Nonstandardized Plans may not be set forth in a single

adoption agreement.

(4) A separate application form (or Appendix A) must be submitted with respect

to each adoption agreement for which an Opinion Letter is applied. A basic plan

document and all associated adoption agreements should be submitted simultaneously.

Only one copy of the basic plan document should be provided. However, if additional

adoption agreements are later submitted with respect to a basic plan document, the

Provider must submit a copy of the basic plan document with each submission and

include a cover letter identifying the original submission (including the date submitted).

In that case, the plan number given to the basic plan document must remain the same

as in the prior submission.

.07 Separate applications required for Single Document Plans – A separate plan

and application is required for a Single Document Plan. A Single Document Plan may

accommodate usage by more than one type of Eligible Employer; however, a

Retirement Income Account plan must always be filed as a separate Single Document

Plan. Standardized and Nonstandardized Plans may not be combined in one Single

Document Plan.

.08 Sample language – The IRS anticipates providing updated LRMs before the

On-Cycle Submission Period with respect to a Cycle begins. Although sample

language is designed for use in plans that use an adoption agreement format, in order

to expedite processing, Providers are encouraged to refer to the sample language as a

guide in drafting Single Document Plans. Specifically, to expedite the review of their

plans, Providers are encouraged to use LRM language if appropriate and to identify the

location of the LRM language in their § 403(b) Pre-approved Plan. The updated LRMs,

when available, may be downloaded from the Internet at http://www.irs.gov/RetirementPlans/Listing-of-Required-Modifications-LRMs.

.09

Material furnished to Adopting Employers – A Provider must furnish each

Adopting Employer with a copy of the approved § 403(b) Pre-approved Plan, copies of

any subsequent amendments, and the most recently issued Opinion Letter for the plan

from the IRS.

.10 Effect of failure to disclose material fact or to accurately provide information – A

failure to disclose to the IRS a material fact, a misrepresentation of a material fact in the

application, or the failure to accurately provide any of the information called for on any

form or Appendix A required by this revenue procedure may result in the inability of

Adopting Employers to rely on the Opinion Letter (for example, if there is a failure to

disclose a material fact, the IRS may revoke the Opinion Letter due to the failure). See

section 8.03(6) regarding limitations on reliance. The Provider may be required by the

IRS to immediately notify all Adopting Employers of any of its § 403(b) Pre-approved

Plans affected by the failure if the Adopting Employer’s reliance on the Opinion Letter is

affected or if the failure could result in adverse tax consequences for the Adopting

Employer.

.11 Additional information may be requested – When reviewing the application for

an Opinion Letter, the IRS may, in its discretion, require any additional information that it

deems necessary, including a demonstration of how the variables (options or

alternatives) in the § 403(b) Pre-approved Plan interrelate to satisfy the § 403(b)

Requirements. If a letter requesting changes to the § 403(b) Pre-approved Plan is sent

to the Provider or an authorized representative, changes responsive to the letter must

be received no later than 30 days from the date of the letter, and the response must

include either a copy of the plan with the changes highlighted or, if the changes are not

numerous, replacement pages. If the changes are not received within 30 days, the

application may be considered withdrawn. An extension of the 30-day time limit will be

granted only for good cause.

.12 Inadequate submissions – The IRS will return, without further action or

refunding the user fee, plans that are not in substantial compliance with the § 403(b)

Requirements, or plans that are so deficient that they cannot be reviewed in a

reasonable period of time. A plan may be considered not to be in substantial

compliance if, for example, it omits language needed to comply with a § 403(b)

Requirement or merely incorporates requirements by reference to the applicable Code

section. The IRS will not consider a plan with such an omission or cross-reference until

after the plan has been revised and resubmitted, and the modified plan will be treated

as a new application for approval as of the date it is resubmitted, and therefore will be

treated as off-cycle, as set forth in section 10.02, if resubmitted after the On-Cycle

Submission Period. No additional user fee will be charged if an inadequate submission

is amended to be in substantial compliance and is resubmitted to the IRS within 30 days

following the date the Provider is notified of the inadequacy.

.13

Nonidentification of questionable issues may cause delay – If the § 403(b) Pre-

approved Plan submitted as part of an Opinion Letter application includes a provision

that gives rise to an issue for which contrary published authorities exist, failure to

disclose to the IRS and address any significant contrary authorities may result in

requests for additional information, which will delay action on the application. See

section 10.11.

.14

No Opinion Letter for later plan amendments – The IRS will not issue an

Opinion Letter with respect to amendments made between applicable On-Cycle

Submission Periods, and the Provider should not submit an application for an Opinion

Letter with respect to plan amendments. Instead, the Provider should submit a restated

plan, including the amendments, during the next On-Cycle Submission Period.

SECTION 11. ADDITIONAL REQUIREMENTS FOR MASS SUBMITTERS

.01 Opinion Letter issued to Mass Submitters

(1) The IRS will, upon the application by a Mass Submitter, issue an Opinion

Letter as to the satisfaction of the form of the Mass Submitter's plan with the § 403(b)

Requirements. See section 10 for the instructions for Opinion Letter applications. In

the case of an initial submission of a § 403(b) Pre-approved Plan under this revenue

procedure, the Mass Submitter’s application also must be accompanied by applications

for an Opinion Letter filed on behalf of the requisite number of Providers that are

offering the same plan on a word-for-word basis as provided in section 11.02, unless

the Mass Submitter has already satisfied this requirement in connection with a previous

application under this revenue procedure involving another § 403(b) Pre-approved Plan.

Any plan submitted by a Mass Submitter must include language designating the Mass

Submitter as agent for the Provider forpurposes of making plan amendments.

(2) After satisfying the requirement as to the number of adopting Providers, the

Mass Submitter may submit additional applications on behalf of other Providers that

wish to adopt a word-for-word identical plan to the Mass Submitter plan (as an identical

adopter) or a plan that includes Minor Modifications to the Mass Submitter plan (as a

minor modifier adopter). In addition, the Mass Submitter may then submit applications

for an Opinion Letter under this section 11.01 for its other plans, regardless of the

number of identical adopters of the other plans.

.02

Reduced procedural requirements for Providers that use Mass Submitter plans

– A Provider of a plan of a Mass Submitter must obtain an Opinion Letter. The Mass

Submitter must submit on behalf of each Provider a completed application form (or

Appendix A) that includes a declaration by the Mass Submitter under penalties of

perjury that the Provider will offer a plan that is word-for-word identical to a plan of the

Mass Submitter, or a plan that is a Minor Modification of the Mass Submitter's plan. The

application must be typed. If the Provider is offering a word-for-word identical plan

(including a Flexible Plan) a copy of the plan need not be submitted. If the Mass

Submitter submits a plan with Minor Modifications, it must comply with the requirements

of section 11.03(2). The application must be accompanied by the required user fee that

will be provided in the successors to Rev. Proc. 2021-4 (updated annually) and a signed

certification that all necessary amendments required by the IRS for the form of the

Provider’s plan to continue to satisfy the § 403(b) Requirements have been made and

communicated to all Adopting Employers. Upon receipt of the application for an

Opinion Letter, the IRS will, as soon as administratively feasible, issue an Opinion Letter

with respect to the Provider’s plan (provided that an Opinion Letter has been issued with

respect to the Mass Submitter’s plan).

.03 Definitions for Mass Submitter plans

(1) Flexible Plan

(a) In general – A "Flexible Plan" is a plan submitted by a Mass Submitter that

includes optional provisions, as described in the immediately subsequent paragraph (b)

of this section 11.03. Providers that adopt the Flexible Plan may include or delete any

optional provision that is designated as an optional provision in the Mass Submitter's

plan, provided the inclusion or deletion of specific optional provisions conforms to the

Mass Submitter's written representation to the IRS concerning the choices available to

Providers and the coordination of optional provisions. A Mass Submitter must bracket

and identify the optional provisions when submitting the plan to the IRS, and also must

provide the IRS a written representation describing the choices available to Providers

and the coordination of optional provisions. Thus, the representation must indicate

whether a Provider's plan may include only one of a certain group of optional provisions,

may include only a specific combination of provisions, or may exclude the provisions

entirely. Similarly, if the inclusion (ordeletion) of a specific optional provision in a

Provider's plan will automatically result in the inclusion (or deletion) of any other optional

provision, this must be set forth in the Mass Submitter's representation. A Flexible Plan

may include only optional provisions that meet the requirements of section 11.03(1)(b),

and must be drafted so that the satisfaction of the § 403(b) Requirements of the form of

any Provider's plan will not be affected by the inclusion or deletion of optional

provisions. For example, a Flexible Plan could include as an optional provision a

provision permitting participant loans, provided that the provision satisfies the § 403(b)

Requirements and the plan is drafted so that the exclusion of the provision does not

cause the plan to fail to satisfy the § 403(b) Requirements. A Flexible Plan adopted by

a Provider that differs from the Mass Submitter plan only because the Provider has

deleted certain optional provisions from its plan in conformance with the Mass

Submitter's representation described in this paragraph will be treated as a word-forword identical plan to the Mass Submitter plan. The IRS encourages Mass Submitters

to limit the number of optional provisions described in section 11.03(1)(b)(i) and (ii) that

they provide under a Flexible Plan to six investment provisions and six administrative

provisions.

(b) Optional provisions – A Flexible Plan may include optional provisions that

comply with the requirements set forth in this paragraph. The optional provisions may

be arranged as separate optional articles or sections within a § 403(b) Pre-approved

Plan or as separate optional provisions within a single article or section. A Flexible Plan

also may include related optional provisions in the adoption agreement. For example, if

a plan document for a Mass Submitter Flexible Plan includes an optional provision that

would permit loans under a Provider's plan, the adoption agreement may also include

an optional provision that would enable an Adopting Employer to elect whether loans

will be available under the plan it adopts. If the Provider does not wish to enable

Adopting Employers to make loans available under their plans, the Provider would

delete from the Provider’s plan the optional provisions in both the plan document and

the adoption agreement. A Provider may include or delete optional provisions of a

Mass Submitter plan, but once the Provider has decided to include an optional

provision, it must offer that provision to all Adopting Employers. Any optional provision

that the IRS determines does not meet the requirements of this section 11.03(1)(b) must

be changed to a non-optional provision or deleted from the Mass Submitter's plan. The

following is an exclusive list of the permittable optional provisions that a Flexible Plan

may include:

(i) Investment provisions – A Mass Submitter may offer a variety of

investment provisions in its plan for Providers to include or delete from their version of

the plan. However, the plan as adopted by a Provider must provide a method for

investing assets. Investment provisions are those provisions that describe the plan's

methods of investing assets, including provisions such as the availability of loans and

self-directed investments.

(ii) Administrative provisions – A Mass Submitter may offer a variety of

administrative provisions in its plan for Providers to include or delete from their version

of the plan. However, the plan as adopted by a Provider must describe how the plan

will be administered. Administrative provisions are those provisions that describe the

administration of the plan, including the powers, duties, and responsibilities of a plan's

custodian, administrator, Adopting Employer, and other fiduciaries. Pursuant to

section 5.07, every § 403(b) Pre-approved Plan must provide for an appendix to identify

the parties responsible for the various administrative functions under the plan. Optional

administrative provisions that a Provider may include in or delete from its version of the

plan include the resignation or replacement of fiduciaries, the claims procedures under

the plan, and the record-keeping requirements. However, procedural provisions that

are required for the form of a plan to meet the § 403(b) Requirements are not

administrative provisions under this section. For example, an administrative provision

does not include a provision regarding the annual notice to participants explaining the

aggregation rules for the limitation on annual additions to a plan (if a participant is in

control of any employer).

(2) Minor Modifications

(a) A "Minor Modification" is a minor change to an otherwise word-for-word

identical § 403(b) Pre-approved Plan of the Mass Submitter that the IRS determines

does not require an in-depth IRS technical review. For example, a change that limits

the number of participant loans or a change that adds a new choice of plan entry date

would be considered a Minor Modification. By contrast, a change by a Provider of a

plan meant to be adopted by a public school, as defined in section 5.17(1)(a), to remove

any nondiscrimination provisions that do not apply to a public school from a Mass

Submitter’s § 403(b) Pre-approved Plan that was designed for a tax-exempt

organization would not be considered a Minor Modification. A Minor Modification must

be submitted by the Mass Submitter on behalf of the Provider that will adopt the

modified plan. Subject to sections 11.05 and 12 and the provisions of this section 11.03,

submissions with respect to Minor Modifications will be reviewed on an expedited basis,

and an Opinion Letter will be issued to the Provider as soon as possible, which might be

after the issuance of Opinion Letters to other Providers (see section 13).

(b) The IRS reserves the right to determine if the changes described in

paragraph (a) of this section 11.03(2) are minor (for example, if the changes are not

numerous and do not require an in-depth technical review). If it is determined that the

changes are not minor, the plan submitted under section 11.03(2)(c) will not be entitled

to expedited review and will otherwise be treated as a non-Mass Submitter plan. In the

event the plan is treated as a non-Mass Submitter plan, the IRS will notify the Mass

Submitter in writing of its determination. Within 30 days following the date the

notification is provided, either the Mass Submitter may revise the plan so that the

modifications are minor and resubmit the revised plan, or the Provider may submit the

application form (or Appendix A) and an additional user fee in an amount equal to the

difference between a non-Mass Submitter plan application user fee and a minor

modifier adopter application user fee. If, after the 30-day period, neither action has

been taken, the IRS may treat the application as having been withdrawn.

form (or the entire Appendix A) as a placeholder with respect to each Provider that will

offer a plan that is a Minor Modification of the Mass Submitter’s plan during the OnCycle Submission Period. The application form (or Appendix A) must be typed. When

the IRS sends a notification to the applicable Mass Submitter with respect to the Mass

Submitter’s plan indicating that the IRS has determined that the plan appears to be in

full compliance with the applicable § 403(b) Requirements, the Mass Submitter must

submit a copy of the Mass Submitter's plan with the modifications highlighted, as well as

a statement indicating the location and effect of each change. The Mass Submitter

must certify under penalties of perjury that the plan of the Provider, except for the

delineated changes, is word-for-word identical to the plan for which the Mass Submitter

will be receiving or has received an Opinion Letter. If a Mass Submitter fails to identify

a significant modification, the failure will be considered a material misrepresentation,

and an Adopting Employer may not rely on the Opinion Letter that may be issued with

respect to the plan for the modification or any other provision of the plan that may be

affected by the modification. See section 8.03(7) regarding limitations on reliance. The

Mass Submitter must also immediately notify any affected minor modifier adopter, and

the minor modifier adopter must notify all Adopting Employers of any of its § 403(b) Preapproved Plans affected by the failure and the notification must explain the effect on the

reliance by Adopting Employers on the Opinion Letter. If a Mass Submitter repeatedly

fails to identify the modifications, the IRS may deny permission to that Mass Submitter

to submit additional modifications.

.04 Amendments of Mass Submitter plans – If a Mass Submitter amends one of its

§ 403(b) Pre-approved Plans, the Mass Submitter must provide copies of the

amendment to Providers that have adopted the plan. Any Provider that does not wish

to make the amendments made by a Mass Submitter may switch to another Mass

Submitter or may submit an application for an Opinion Letter on its own behalf during

the next applicable On-Cycle Submission Period for § 403(b) Pre-approved Plans. The

IRS will not issue an Opinion Letter with respect to amendments made between

applicable On-Cycle Submission Periods, and a Mass Submitter should not submit an

application for an Opinion Letter with respect to plan amendments. Instead, the Mass

Submitter should submit a restated plan, including the amendments, during the next

Cycle.

.05 Expeditious processing accorded Mass Submitter plans – Subject to

section 12, all Mass Submitter plans, including approved Mass Submitter plans adopted

by Providers, will be accorded more expeditious processing than plans submitted by

non-Mass Submitters, to the extent administratively feasible.

SECTION 12. OFF-CYCLE FILINGS

.01 Identical adopter – An application for an Opinion Letter for a § 403(b) Preapproved Plan that is word-for-word identical to a Mass Submitter § 403(b) Preapproved Plan will not be treated as off-cycle, as defined in section 10.02, merely

because it is submitted after the end of the applicable On-Cycle Submission Period for

the Cycle. Applications for a plan that is word-for-word identical to a Mass Submitter’s

§ 403(b) Pre-approved Plan for a Cycle may be submitted until the IRS informs the

Mass Submitter that word-for-word identical applications will no longer be accepted,

which is expected to be shortly before the issuance of Opinion Letters for the next

Cycle.

.02 Other applications – Any other application for an Opinion Letter (including that

of a minor modifier adopter of a Mass Submitter plan) that is submitted after the

applicable On-Cycle Submission Period for a Cycle is treated as off-cycle, as defined in

section 10.02. If an off-cycle application for a Cycle is submitted before the beginning of

the Employer Adoption Window for that Cycle, the IRS generally will not review the

application until it has reviewed and processed all applications submitted during that

Cycle’s On-Cycle Submission Period. However, the IRS may, in its discretion,

determine whether the processing of off-cycle filings may be prioritized and accelerated.

Off-cycle applications for a Cycle that are submitted during or after that Cycle’s

Employer Adoption Window will not be accepted.

SECTION 13. REVIEW OF OPINION LETTER APPLICATIONS; ISSUANCE OF

OPINION LETTERS; EMPLOYER ADOPTION WINDOW

.01 Scope of review – The IRS will review the plans that have been submitted

during the On-Cycle Submission Period for a Cycle (as well as later identical adopter

applications and applications that are off-cycle that the IRS will review in accordance

with section 12) taking into account the applicable Cumulative List for the Cycle. The

IRS will also consider in its review of any Opinion Letter application all § 403(b)

Requirements that are not described in section 13.02(3), and not solely those on the

applicable Cumulative List. 9 For example, if a Provider submits an application for a

Cycle 2 Opinion Letter for a new plan that did not receive a Cycle 1 Opinion Letter, the

IRS will review the plan taking into account the Cumulative List for Cycle 2, as well as

the § 403(b) Requirements that were reviewed during Cycle 1.

.02 Cumulative List

(1) For each Cycle, the IRS intends to publish a Cumulative List for § 403(b) Preapproved Plans shortly before the start of the Cycle’s On-Cycle Submission Period.

9 In order to satisfy the § 403(b) Requirements, a plan must comply with all relevant § 403(b)

Requirements, not solely those on the applicable Cumulative List, which generally reflects only the most

recent changes to the § 403(b) Requirements.

(2) The Cumulative List for a Cycle will identify changes in the § 403(b)

Requirements that will be taken into account with respect to the plan document

submitted to the IRS for the Cycle and that were not taken into account by the IRS in its

review during any prior Cycle.

(3) Except as provided in the applicable Cumulative List, the IRS generally will

not consider in its review of any Opinion Letter application any:

(a) guidance issued after approximately 90 days (the exact date being stated

in the Cumulative List) prior to the date the applicable Cumulative List is issued;

(b) statutes enacted after approximately 90 days (the exact date being stated

in the Cumulative List) prior to the date the applicable Cumulative List is issued;

Period begins for which there is no guidance identified on the applicable Cumulative List

(regardless of when they are enacted); or

(d) § 403(b) Requirements (either statutory or regulatory) that become

effective for the plan in a calendar year following the calendar year in which the OnCycle Submission Period begins, regardless of when the § 403(b) Requirements are

enacted or issued (for example, § 403(b) Requirements first effective in 2023, for

applications submitted during the On-Cycle Submission Period beginning in 2022).

.03 Timing of issuance of Opinion Letters – The IRS intends to issue Opinion

Letters for a Cycle to Mass Submitters and Providers at approximately the same time

within the Cycle for all applications submitted during the Cycle’s On-Cycle Submission

Period (other than an application for a plan that is a Minor Modification of a Mass

Submitter plan). Prior to issuing Opinion Letters for a Cycle, the IRS will send a

notification to the applicable Mass Submitter or Provider, if the IRS determines that the

plan appears to be in full compliance with the applicable § 403(b) Requirements, based

on the submissions and the review as of the date of notification. However, this

notification will only indicate that the plan appears to meet the applicable § 403(b)

Requirements under review as of the date of the notification. This notification is for the

convenience of the applicable Mass Submitter or Provider concerning the status of its

application and does not constitute an official Opinion Letter on which the Mass

Submitter or Provider may rely. Also see section 8.03(2), which provides that an

Adopting Employer will not have reliance if the Adopting Employer’s adoption of a

§ 403(b) Pre-approved Plan precedes the issuance of an Opinion Letter for the plan. In

addition, the IRS reserves the right to require changes after the notification is sent.

.04 Employer Adoption Window – When the review of § 403(b) Pre-approved Plan

documents for a specific Cycle is close to being completed, the IRS will announce the

Employer Adoption Window with respect to that Cycle, which will be an approximately

two-year period during which Adopting Employers may adopt Newly Approved § 403(b)

Pre-approved Plans.

SECTION 14. WITHDRAWAL OF APPLICATIONS

.01

Notification and effect – A Provider may withdraw its application for an Opinion

Letter at any time prior to the issuance of the letter by notifying the IRS in writing of the

withdrawal at the address provided in section 20. The Provider also must notify each

Adopting Employer of the withdrawal of the application and the consequences of the

withdrawal to the Adopting Employer. As provided in section 7, the plan of such an

employer will become an individually designed plan unless the employer adopts a

Newly Approved § 403(b) Pre-approved Plan during the Employer Adoption Window for

the Cycle for which the application was submitted.

.02 IRS retains information – Even though an application is withdrawn, the IRS will

retain all correspondence and documents associated with that application and will not

return them to the Provider. If an application is withdrawn, the case may be referred to

IRS Employee Plans Examinations.

SECTION 15. NONTRANSFERABILITY OF OPINION LETTER

An Opinion Letter issued to a Provider is not transferable. In the case of a change in

entity with respect to a Provider, an Opinion Letter issued to the Provider may not be

utilized by the changed entity. In addition, if a different entity assumes sponsorship of a

§ 403(b) Pre-approved Plan, it must submit an application for a new Opinion Letter

under the name of the different entity and meet all the applicable requirements to be a

Provider. Such an application may be filed at the time of the assumption of plan

sponsorship by the new Provider, and the filing is not limited to the applicable On-Cycle

Submission Period. The application will be subject to a reduced user fee as provided in

Appendix A of Rev. Proc. 2021-4 (as updated annually). The new Opinion Letter will

recognize the change in sponsorship and will not modify the scope of or change the

reliance on the original Opinion Letter. The IRS may, in appropriate circumstances,

request documentation of the assumption of sponsorship prior to issuing an Opinion

Letter to the new entity. Examples of a change in entity include, but are not limited to,

the acquisition of a Provider by another entity, the sale or transfer of the stock or assets

of the Provider to another entity, and any other circumstance that results in a change in

a Provider’s employer identification number.

SECTION 16. NOTIFICATION OF ADOPTING EMPLOYER REGARDING FAILURE OF

THE FORM OF THE PLAN TO SATISFY § 403(b) REQUIREMENTS

If a Provider has knowledge that an Adopting Employer’s plan may no longer satisfy

the § 403(b) Requirements and the Provider does not submit a request to correct the

failure to satisfy the § 403(b) Requirements under EPCRS, the Provider must notify the

Adopting Employer that the plan may no longer satisfy the § 403(b) Requirements,

advise the Adopting Employer that adverse tax consequences may result from the

plan’s failure to satisfy § 403(b), and inform the Adopting Employer about the availability

of EPCRS. See Rev. Proc. 2021-30 (or its successor). This section 16 does not

impose a requirement on a Provider to monitor compliance of an Adopting Employer’s

plan with the § 403(b) Requirements, but it provides that the Provider has a duty to

inform the Adopting Employer if the Provider has knowledge that the Adopting

Employer’s plan may no longer satisfy those requirements.

SECTION 17. DISCONTINUED PLANS

.01

Notification to the IRS – A Provider must notify the IRS in writing if a § 403(b)

Pre-approved Plan is no longer in use by any Adopting Employer or the Provider

intends to discontinue the plan. The written notification must be sent to the address

provided in section 20 and must refer to the file folder number appearing on the latest

Opinion Letter issued.

.02

Notification to employers – A Provider that intends to discontinue sponsorship

of a § 403(b) Pre-approved Plan that has one or more Adopting Employers must inform

each Adopting Employer of the date on which the Provider will discontinue sponsorship,

and that the Adopting Employer’s plan will cease to be a § 403(b) Pre-approved Plan

and convert to an individually designed plan on that date. The Provider must also

inform each Adopting Employer that, notwithstanding the Provider’s discontinuance of

its sponsorship, if the Adopting Employer adopts another § 403(b) Pre-approved Plan,

retroactive to the date of the discontinued sponsorship, by the end of the calendar year

following the calendar year in which the Provider discontinues sponsorship of the plan,

then the Adopting Employer’s plan will be treated as though it had continued to be a

§ 403(b) Pre-approved Plan, and not converted to an individually designed plan (and

the Adopting Employer will not be treated as having adopted the new § 403(b) Preapproved Plan after the end of an Employer Adoption Window, if applicable).

SECTION 18. REVOCATION OF OPINION LETTER BY THE IRS

An Opinion Letter found to be in error or not in accord with the current procedures of

the IRS or the IRS’s current interpretation of applicable law may be revoked. See also

sections 4.21, 8.03(6), 9.01, 10.10 and 19.01 of this revenue procedure for other

circumstances under which an Opinion Letter may be revoked. Revocation of an

Opinion Letter may be applied retroactively. For this purpose, an Opinion Letter will be

given the same effect as a determination letter. See section 23 of Rev. Proc. 2021-4

(as updated annually), disregarding references therein to § 7476. Revocation may be

effected by a notice to the Provider to which the Opinion Letter was originally issued.

The Provider must then notify each Adopting Employer of the revocation as soon as

possible. The notification to each Adopting Employer must explain how the revocation

affects any reliance an Adopting Employer has on the applicable Opinion Letter and on

any determination letter issued.

SECTION 19. RECORD KEEPING REQUIREMENTS

.01

Filing of Opinion Letter application constitutes agreement to comply with record

keeping requirements – By submitting an application for an Opinion Letter under this

revenue procedure (or by having an application filed on its behalf by a Mass Submitter),

a Provider agrees, as provided in section 4.21, to comply with the requirements

imposed on the Provider by this revenue procedure, including the record keeping

requirements of this section. Failure to comply with the requirements imposed on the

Provider by this revenue procedure may result in the loss of eligibility to be a Provider

and the revocation of Opinion Letters that have been issued to the Provider.

.02

Maintenance and availability of records of adopting employers – A Provider

must maintain, or have maintained on its behalf, for each of its plans, a record of the

names, business addresses, and taxpayer identification numbers of all Adopting

Employers. However, a Provider need not maintain records with respect to employers

that, to the best of the Provider's knowledge, ceased to maintain its Pre-approved Plan

more than three years earlier. Upon written request, a Provider must provide to the IRS

a list of Adopting Employers that indicates, to the best of the Provider's knowledge,

which of those employers continue to maintain the plan as a Pre-approved Plan and

which of those employers have ceased to maintain its § 403(b) Pre-approved Plan

within the preceding three years.

SECTION 20. WHERE TO FILE

.01 Opinion Letters – Applications for an Opinion Letter, including applications filed

by Mass Submitters, should be sent to:

Internal Revenue Service

Attn: Pre-Approved Plans Coordinator Room 6-403, Group 7521

P.O. Box 2508

Cincinnati, OH 45201-2508

.02 Delivery service – An application shipped by Express Mail or a delivery service

should be sent to the attention of the Pre-Approved Plans Coordinator, to:

Internal Revenue Service

550 Main Street

Room 6-403, Group 7521

Cincinnati, OH 45202

PART III – REMEDIAL AMENDMENT PERIOD FOR A FORM DEFECT IN A § 403(b)

PRE-APPROVED PLAN

SECTION 21. EXPIRATION OF REMEDIAL AMENDMENT PERIOD

Pursuant to section 11.03 of Rev. Proc. 2019-39, this section provides rules for

determining the expiration date of the Remedial Amendment Period for a Form Defect

first occurring after the expiration of the Initial Remedial Amendment Period (that is,

after June 30, 2020) in a § 403(b) Pre-approved Plan. Provided an interim amendment

(as described in section 9.02 of this revenue procedure) is made timely, except as

otherwise provided by statute, regulations, or other guidance published in the Internal

Revenue Bulletin, the Remedial Amendment Period for a Form Defect first occurring

after the Initial Remedial Amendment Period, expires at the later of (1) the end of the

Cycle that includes the date on which the Remedial Amendment Period would have

ended if the plan were an individually designed plan, or (2) the end of the first Cycle in

which an application for an Opinion Letter that considers the Form Defect may be

submitted. This Remedial Amendment Period applies regardless of whether the Form

Defect relates to a new plan or is due to an amendment (without regard to whether that

amendment was required to be adopted) provided that the plan or amendment was

adopted timely and in good faith with the intent of complying with the § 403(b)

Requirements. The IRS will make the final determination in all cases as to whether a

new plan or an amendment to an existing plan was adopted with the good faith intention

of complying with the § 403(b) Requirements.

SECTION 22. INTERIM AMENDMENT DEADLINE

.01 Section 403(b) plan that is not a Governmental Plan – For a § 403(b) Preapproved Plan that is not a Governmental Plan, a Provider (or the Adopting Employer, if

applicable) is considered to have adopted an interim amendment described in

section 9.02 timely if the amendment is adopted by the end of the second calendar year

following the calendar year in which the change in § 403(b) Requirements is effective

with respect to the plan.

.02 Section 403(b) plan that is a Governmental Plan – For a Governmental Plan, a

Provider (or the Adopting Employer, if applicable) is considered to have adopted an

interim amendment described in section 9.02 timely if the plan amendment is adopted

by the later of (1) the end of the second calendar year following the calendar year in

which the change in § 403(b) Requirements is effective with respect to the plan, or (2)

ninety days after the close of the third regular legislative session of the legislative body

with the authority to amend the plan that begins on or after the date the plan

amendment becomes effective.

SECTION 23. EXPIRATION OF LIMITED EXTENSION OF INITIAL REMEDIAL

AMENDMENT PERIOD FOR CYCLE 1 § 403(b) PRE-APPROVED PLANS;

EXTENSION OF DEADLINE FOR INITIAL AMENDMENT

.01 Expiration of the limited extension of the Initial Remedial Amendment Period –

Provided that an initial amendment is timely made in accordance with section 13.03 of

Rev. Proc. 2019-39, the limited extension of the Initial Remedial Amendment Period, as

defined under Rev. Proc. 2019-39, with respect to certain Form Defects first occurring

during Cycle 1 will end on the last day of the Cycle in which an application for an

Opinion Letter that considers the Form Defect may be submitted.

.02 Extension of deadline for initial amendment – To be considered timely, the date

by which the initial amendment described in section 4.11 must be adopted is extended

to the later of (1) June 30, 2020, or (2) the end of the second calendar year following the

calendar year in which the change in § 403(b) Requirements is effective with respect to

the plan.

SECTION 24. OPERATIONAL COMPLIANCE LIST

The Remedial Amendment Period permits a plan to be amended retroactively to

comply with a change in § 403(b) Requirements; however, a plan must be operated in

compliance with a change in § 403(b) Requirements beginning on the effective date of

the change. To assist Eligible Employers in achieving operational compliance, updates

to the Operational Compliance List currently maintained on the IRS website include

changes in § 403(b) Requirements that are effective during a calendar year. To comply

with the § 403(b) Requirements, however, a plan must comply operationally with each

relevant § 403(b) Requirement, even if the requirement is not included on an

Operational Compliance List.

PART IV – SPECIAL RULE FOR RETIREMENT INCOME ACCOUNT § 403(b) PREAPPROVED PLANS

SECTION 25. INCLUSION OF § 414(e)(3)(B) EMPLOYEES

.01 In general – A Cycle 1 § 403(b) Pre-approved Plan that is intended to be a

Retirement Income Account may be amended by a Provider, a Mass Submitter, or an

Adopting Employer to permit the participation of an employee described in

§ 414(e)(3)(B), retroactive to the beginning of Cycle 2, July 1, 2020.

.02 Requirements – As part of the amendment described in section 25.01, the

nondiscrimination requirements of § 403(b)(12) must be set forth in the plan. The plan

also must state that the nondiscrimination requirements will be applied to any employee

other than an employee of a QCCO or Church. The amendment must be made in good

faith with the intent of complying with the § 403(b) Requirements. The Adopting

Employer will have until the end of the Cycle 2 Employer Adoption Window to adopt a

Cycle 2 Newly Approved § 403(b) Pre-approved Plan that permits the participation of an

employee described in § 414(e)(3)(B) and that includes the nondiscrimination

requirements that apply to any employee other than an employee of a QCCO or

Church. In the case of multiple employers that are not part of the same controlled group

(as determined under § 414(b), (c), (m), or (o)) participating in the plan, each Adopting

Employer must identify whether it is a Church, QCCO, or any other employer (such as a

non-QCCO or minister). For example, the adoption agreement, if applicable, should be

amended to require that an Adopting Employer identify whether it is a non-QCCO (in

which case, its employees participating in the plan would be subject to the

nondiscrimination requirements of § 403(b)(12)).

.03 Reliance – The amendment described in section 25.01 will not affect the plan’s

status as a § 403(b) Pre-approved Plan or an Adopting Employer’s reliance on the

Cycle 1 Opinion Letter for the § 403(b) Pre-approved Plan (except that the Adopting

Employer may not rely on the Cycle 1 Opinion Letter with respect to the amendment

permitting participation of those employees).

PART V – MISCELLANEOUS

SECTION 26. EFFECT ON OTHER DOCUMENTS

Rev. Proc. 2013-22 is modified and superseded regarding Opinion Letter

applications submitted with respect to a § 403(b) Pre-approved Plan’s second (and

subsequent) Cycles. The provisions of Rev. Proc. 2013-22 continue to apply to opinion

and advisory letter applications for § 403(b) Pre-approved Plans submitted for Cycle 1.

Rev. Proc. 2019-39 is modified.

SECTION 27. EFFECTIVE DATE

.01 In general – This revenue procedure is effective on July 1, 2020, the day

Cycle 2 began, and, except as otherwise stated, applies to applications for an Opinion

Letter submitted solely with respect to Cycle 2 and subsequent Cycles.

.02 Extended deadline for interim and initial amendments – Sections 22 and 23.02,

relating to deadlines for interim and initial amendments, are effective for Form Defects

first occurring on or after July 1, 2020, the day Cycle 2 began.

SECTION 28. PUBLIC COMMENTS

The Treasury Department and the IRS invite comments on this revenue procedure.

Comments should be submitted in writing and should include a reference to

Rev. Proc. 2021-37. Comments may be submitted in one of two ways:

(1) Electronically via the Federal eRulemaking Portal at www.regulations.gov

(type “IRS-2021-0011” in the search field on the regulations.gov homepage to

find this revenue procedure and submit comments).

(2) Alternatively, by mail to: Internal Revenue Service, Attn: CC:PA:LPD:PR

(Rev. Proc. 2021-37), Room 5203, P.O. Box 7604, Ben Franklin Station,

Washington, D.C. 20044.

All commenters are strongly encouraged to submit comments electronically, as access

to mail may be limited. The IRS expects to have limited personnel available to process

public comments that are submitted on paper through mail. Until further notice, any

comments submitted on paper will be considered to the extent practicable. The

Treasury Department and the IRS will publish for public availability any comment

submitted electronically, and to the extent practicable on paper, to its public docket.

SECTION 29. PAPERWORK REDUCTION ACT

The collection of information included in this revenue procedure has been reviewed

and approved by the Office of Management and Budget in accordance with the

Paperwork Reduction Act (44 U.S.C. 3507) under control number 1545-0047.

An agency may not conduct or sponsor, and a person is not required to respond to,

a collection of information unless the collection of information displays a valid OMB

control number.

The collections of information in this revenue procedure are in sections 5.11, 9.01,

9.02, 10.03, 11, and 19. This information is required to enable the Commissioner, Tax

Exempt and Government Entities Division of the Internal Revenue Service, to make

determinations in connection with compliance with the § 403(b) Requirements. This

information will be used to determine whether a plan is entitled to favorable tax

treatment. The likely respondents are banks, insurance companies, other financial

institutions, law, actuarial, and consulting firms, employee benefit practitioners and

Eligible Employers.

The estimated total annual reporting and/or recordkeeping burden is 29,149 hours.

The estimated annual burden per respondent/recordkeeper varies from 1/2 to 2,000

hours, depending on individual circumstances, with an estimated average of 3.56 hours.

The estimated number of respondents and/or recordkeepers is 8,188.

The estimated frequency of responses is occasional.

Books or records relating to a collection of information must be retained as long as

their contents may become material in the administration of any internal revenue law.

Generally, tax returns and tax return information are confidential, as required by

26 U.S.C. § 6103.

SECTION 30. DRAFTING INFORMATION

The principal author of this revenue procedure is Patrick Gutierrez of the Office of

Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment

Taxes ). For further information regarding this revenue procedure, contact Employee

Plans at (513) 975-6319 (not a toll-free number).

APPENDIX A

Application for Approval of § 403(b) Pre-approved Plan

1. Enter amount of user fee submitted: $

2. Name of applicant:

a. EIN:

b. Address:

c. Phone:

3. Person to contact:

a. Phone:

b. Email address:

c. Power of attorney attached?

4. Type of applicant (check one):

_____a. Provider

_____b. Mass Submitter

_____c. Identical adopter of Mass Submitter plan

_____d. Minor modifier adopter of Mass Submitter plan

5. Form of plan (check one):

_____a. Single Document Plan

_____b. Adoption Agreement Plan

6. Indicate whether the plan is a (check one):

_____a. Standardized plan

_____b. Nonstandardized plan

7.a. Section 403(b) Pre-approved Plan basic plan document number or Single

Document Plan number (Each of the Provider’s or Mass Submitter’s basic plan

documents or Single Document Plans must be assigned a 2-digit number, starting with

01. Enter the number you have assigned to the basic plan document associated with

the adoption agreement, or for the Single Document Plan if applicable, for which this

application is filed.):

7.b. Section 403(b) Pre-approved Plan adoption agreement number (Each different

adoption agreement associated with a single basic plan document must be assigned a

3-digit number, beginning with 001. Enter the number you have assigned to the

adoption agreement for which this application is filed.):

8. If 4.c. or 4.d. is checked, complete the following information for the Mass Submitter’s

plan on which this application is based, to the extent the information is available when

this application is filed:

a. Name of Mass Submitter:

b. File folder number:

c. Letter serial number:

d. Date of letter:

e. Basic plan document number or Single Document Plan number (if b, c, and d not

available):

f. Adoption agreement number, if applicable (if b, c, and d not available)

9. Investment arrangement(s) permitted under the Provider’s plan:

_____a. Annuity contracts issued by an insurance company

_____b. Custodial accounts

_____c. Retirement income accounts (Note that Retirement Income Account plans must

have a separate plan document)

10. If 9.c. is selected, check all of the following types of employers that may utilize the

Retirement Income Account plan:

_____a. Church

_____b. Qualified Church-Controlled Organization

_____c. Non-qualified Church-Controlled Organization

_____d. Minister

11. Type(s) of contributions permitted under the Provider’s plan:

_____a. Elective deferrals (other than Roth)

_____b. Roth elective deferrals

_____c. After-tax employee contributions

_____d. Matching contributions

_____e. Other nonelective employer contributions

12. Are the following documents included with the application:

a. Basic plan document or Single Document Plan?

b. Adoption agreement (if the application is for a § 403(b) Pre-approved Plan that uses

an adoption agreement)?

13. If 4.a. is checked, do you expect at least 15 Eligible Employers to adopt one of your

§ 403(b) plans?

14. If 4.b. is checked, are applications on behalf of at least 15 unaffiliated Providers who

are sponsoring the identical basic plan document or Single Document Plan included

with this application?

15. If the answer to 14 is “no,” enter the number of the basic plan document or Single

Document Plan for which the requirement described in 14 is met:

16. Applicant’s signature under penalties of perjury (required if 4.a. or 4.b., checked):

Under penalties of perjury, I declare that I have examined this application,

including accompanying statements, and to the best of my knowledge and belief

it is true, correct, and complete.

Signature:

Title:

Date:

17. Provider’s and Mass Submitter’s signatures under penalties of perjury (required if

4.c. or 4.d. checked):

Under penalties of perjury, I declare that the Provider identified in line 2 of this

application has adopted a Pre-approved Plan that is identical to the Mass

Submitter plan identified in line 8, or is a minor modifier adopter of the Mass

Submitter plan identified in line 8.

Provider’s signature:

Title:

Date:

Mass Submitter’s signature:

Title:

Date:

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.