IRS changes addresses and user fees for 403(b) pre-approved plan applications

The IRS has modified its procedures for issuing opinion and advisory letters for Code Sec. 403(b) pre-approved plans (i.e., 403(b) prototype plans and 403(b) volume submitter plans) by changing addresses and adding a user fee. The modifications in this revenue procedure are effective as of February 26, 2015.

The IRS has changed the address in Rev. Proc. 2013-22 to which applications for opinion and advisory letters for 403(b) pre-approved plans should be submitted. In addition, the IRS modified mailing addresses in Rev. Proc. 2015-8 to include the submission of applications for opinion and advisory letters for 403(b) pre-approved plans and to provide the correct addresses for all pre-approved plan submissions.

As to user fees, Rev. Proc. 2015-8 has been modified to add a user fee for an advisory letter for a 403(b) volume submitter specimen plan that is a minor modifier of a 403(b) volume submitter specimen plan of a mass submitter. Other existing user fees for advisory letters on 403(b) volume submitter plans have been renumbered.

Source: IRS Rev. Proc. 2015-22.

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