NEW SCHEDULE OF LETTER RULING USER FEES PUBLISHED.

Rev. Proc. 93-23

TABLE OF CONTENTS

SECTION 1. PURPOSE

This revenue procedure provides up-to-date guidance, including a revised fee schedule, for complying with the user fee program of the Internal Revenue Service. The program was previously set forth in Revenue Procedure 90-17, 1990-1 C.B. 479.

SEC. 2. BACKGROUND

01. Legislation. Section 10511 of the Revenue Act of 1987 (Title X of the Omnibus Budget Reconciliation Act of 1987), Public Law 100- 203, enacted December 22, 1987, was amended by section 11319 of the Omnibus Budget Reconciliation Act of 1990, Pub. L. 101-508, enacted November 5, 1990. (The two laws will be referred to together in this revenue procedure as the "Act.") The Act provides that the Secretary of the Treasury or his delegate ("Secretary") shall establish a program requiring the payment of user fees for requests to the Service for rulings, opinion letters, determination letters, and similar requests, and that such fees shall apply with respect to requests made on or after February 1, 1988, and before October 1, 1995. The fees charged under the program are to vary according to categories (or subcategories) established by the Secretary; they are to be determined after taking into account the average time for, and difficulty of, complying with requests in each category and subcategory; and they are to be payable in advance. The Secretary is to provide for such exemptions and reduced fees under the program as the Secretary determines to be appropriate, but the average fee applicable to each category must not be less than the amount specified in the Act.

02. Related Revenue Procedures. A list of revenue procedures relating to requests for letter rulings, opinion letters, etc. that require payment of a user fee, and to requests under the Voluntary Compliance Resolution Program described in Rev. Proc. 92-89 is set forth in the appendix to this revenue procedure.

SEC. 3. CHANGES

01. Fee Schedule. The following changes have been made in the fee schedule:

(1) For requests for changes in accounting methods with respect to matters under the Chief Counsel's jurisdiction the fee has been raised from $500 to $600.

(2) For requests for extensions of time under section 301.9100-1 of the Procedure and Administration Regulations regarding Forms 1128, 3115, and 8716 the fee has been reduced from $500 to $200.

(3) For requests for "all other rulings" on matters under the jurisdiction of the Chief Counsel, the fee has been raised from $2,500 to $3,000.

(4) For requests for "all other rulings" on matters under the jurisdiction of the Assistant Commissioner (Employee Plans and Exempt Organizations), the fee has been raised from $1,250 to $1,775.

(5) For initial applications for exempt status under section 501 of the Code from organizations that are not eligible for a reduced fee, the fee has been raised from $375 to $465, effective for applications postmarked or, if not mailed, received after June 30, 1993.

No other changes have been made in the amount of the user fees that currently apply under Rev. Proc. 90-17. However, the new fee schedule reflects new categories and fees provided for in revenue procedures that were published after Rev. Proc. 90-17.

02. Modifications to Rev. Proc. 90-17.

(1) Rev. Proc. 91-22, 1991-1 C.B. 526, provides for an additional category and amount payable for a user fee for an advance pricing agreement. These are contained in the fee schedule, in section 6.01(1)(c) below.

(2) Section 6.02 of Rev. Proc. 91-44, 1991-2 C.B. 733, provides that where an approved prototype simplified employee pension (SEP) is amended solely by the adoption of the model amendment reproduced therein, the user fee for a request for an opinion letter by a mass submitter, an identical adopter, or other sponsoring organization is one hundred dollars per plan document. That modification is included in the fee schedule, in section 6.06(5) below.

(3) Section 5 of Rev. Proc. 92-89, 1992-46 I.R.B. 27, makes the procedures set forth in Rev. Proc. 90-17 applicable to voluntary compliance fees under Rev. Proc. 92-89. The applicable fee, which depends on the assets of the plan and the number of plan participants, is set forth in section 6.07 below.

(4) Rev. Proc. 92-90, 1992-46 I.R.B. 30, revised the fee schedule to provide a new subcategory of reduced fees for ruling requests within the jurisdiction of the Chief Counsel in certain situations. The revised fees are set forth in the fee schedule, in section 6.01(2)(e), (f), and (g) below.

(5) Rev. Proc. 93-12, 1993-3 I.R.B. 14, provides a simplified method for master and prototype plan sponsoring organizations or mass submitters, regional prototype plan sponsors or mass submitters, volume submitter specimen plan sponsors, and sponsors of individually designed plans which have received favorable opinion, notification, advisory, or determination letters, to amend their plans to comply with section 401(a)(31) of the Code by adopting either a model amendment or a non-model amendment for approval by the Service. The applicable user fees are set forth in the fee schedule, in section 6.04(8), 6.05(3) 6.09(8) and (9), 6.10(2) and 6.11(3) below.

03. New Provisions.

(1) The note to section 6.01(1)(a) below provides that a taxpayer that receives an extension of time under section 301.9100-1 of the Procedure and Administration Regulations will be charged a separate user fee for the accounting period application, and the note to sections 6.01(1)(b) and 6.01(2)(g) provides that a taxpayer that receives an extension of time under section 301.9100-1 of these regulations will be charged a separate user fee for the accounting method application.

(2) Section 6.01(1)(d) below contains a user fee for requests for closing agreements on a proposed transaction or on a consummated transaction before a return for that transaction has been filed in which a letter ruling on that transaction is not requested or issued. The fee for such requests is $3,000.

(3) Section 6.01(2)(c) below provides a reduced fee of $500 for domestic partnerships and corporations whose "gross receipts or sales less returns and allowances" as reported on their federal income tax return for a full taxable year, plus any interest income not subject to tax under section 103 for that period, is less than $150,000.

(4) Section 6.02(7) below contains a user fee that applies to all requests for a letter ruling on an individually designed simplified employee pension (SEP). The fee for such requests is $1,775.

(5) Section 6.03 below contains a user fee for requests for administrative exemptions for participant-transactions that are in compliance with the regulations under section 404(c) of the Employee Retirement Income Security Act of 1974 (ERISA) but may result in prohibited transactions under section 4975 of the Code. The fee for such requests is $1,775.

(6) A note to the fee schedule, under the heading "Opinion Letters and Advisory Letters on Master and Prototype Plans" in section 6.04 below, describes how the definition of "sponsoring organization" in section 3.07 of Rev. Proc. 89-9 was broadened by Rev. Proc. 90-21.

(7) In the fee schedule, the heading for section 6.06 below, which applies to opinion letters on prototype individual retirement accounts and annuities and simplified employee pensions has been expanded to include a reference to salary reduction simplified employee pensions (SAR-SEPs).

(8) Section 6.08(4) below contains the user fee for requests for a letter ruling as to whether an organization exempt from federal income tax is required to file an annual return under section 6033 of the Code. The fee for such requests is $100.

(9) Section 6.08(5) below contains the user fee for requests for a letter ruling to modify the terms or stipulations stated in an initial letter ruling issued by the National Office recognizing the tax-exempt status of an organization. The fee for such requests is $100.

(10) Section 7.11(3) below, relating to exemptions, provides that the user fee requirements do not apply to requests for an opinion letter or a notification letter with respect to an amendment of a previously approved master or prototype plan or a previously approved regional prototype plan, where the plan is being amended only to the extent necessary to meet the requirements of section 3 of Rev. Proc. 93-10, 1993-5 I.R.B. 13 (relating to nonstandardized safe harbor plans).

SEC. 4. SCOPE

01. Except as provided in section 4.02 below, user fees apply to all requests for letter rulings, opinion letters, notification letters, determination letters, advisory letters, and advance pricing agreements submitted by or on behalf of taxpayers, sponsoring organizations or other entities as described in this revenue procedure. They also apply to requests for closing agreements described in section 6.01(1)(d) below, all requests for renewal of advance pricing agreements, and all requests under the Voluntary Compliance Reliance Program described in Rev. Proc. 92-89, 1992-46 I.R.B. 27. Requests to which a user fee is applicable must be accompanied by the appropriate fee as determined from the fee schedule set forth in section 6 of this revenue procedure. The fee may be refunded as set forth in section 7.10 below.

02. User fees do not apply to:

(1) Submissions with respect to the Model Amendment described in section 6 of Rev. Proc. 93-12, 1993-3 I.R.B. 14.

(2) Elections made pursuant to section 4 of Rev. Proc. 92-85, 1992-42 I.R.B. 32, pertaining to automatic extensions of time under section 301.9100-1 of the Procedure and Administration Regulations.

(3) Form 5305, Individual Retirement Trust Account. This model trust form may be used by an individual who wishes to adopt an individual retirement account under section 408(a) of the Code. It should not be filed with the Internal Revenue Service.

(4) Form 5305-A, Individual Retirement Custodial Account. This model custodial account form may be used by an individual who wishes to adopt an individual retirement account under section 408(a) of the Code. It should not be filed with the Internal Revenue Service.

(5) Requests for information letters.

(6) Change in accounting period or method permitted to be made by a published automatic change revenue procedure.

SEC. 5. DEFINITIONS

The following terms as used in this revenue procedure have the same meaning as they have in the pertinent revenue procedure referred to below and described in the appendix:

adoption agreement

The amount of the user fee payable with respect to each category or subcategory of submission is as set forth in the following schedule. It should be noted that the portions of the schedule contained in sections 6.02 through 6.12, regarding submissions to the Assistant Commissioner (Employee Plans and Exempt Organizations), do not apply to any request involving one or more issues with in the jurisdiction of the Associate Chief Counsel (Employee Benefits and Exempt Organizations); only the portion of the schedule contained in section 6.01 that pertains to such requests is applicable.

 Category                                               Fee

 (b) Changes in Accounting Methods

 (c) Requests for advance pricing agreements and

02. EMPLOYEE PLANS LETTER RULINGS.

 Except for reduced fees for "all other rulings" in

 (3) Change in funding method                           $275

 (4) Request for approval to become a nonbank

 (d) Letter ruling requests from organizations

03. REQUESTS FOR CERTAIN ADMINISTRATIVE EXEMPTIONS.

 Requests for administrative exemptions for

04. OPINION LETTERS AND ADVISORY LETTERS ON MASTER AND PROTOTYPE PLANS.

(The terms "mass submitter plan" "word-for-word identical adoption," and "minor modification" as used in this subsection are explained in section 18 of Rev. Proc. 89-9.)

NOTE: The definition of "sponsoring organization" in section 3.07 of Rev. Proc. 89-9 was modified by Rev. Proc. 90-21 to add to the categories therein a trade or professional organization exempt from federal income taxation under section 501(c)(6) of the Code that furnishes to those of its members that independently qualify as sponsoring organizations a standardized defined contribution plan intended for adoption by nonmember employers. Generally, the user fee for an opinion letter concerning such a plan is determined as if the plan were a mass submitter plan and as if each member using the plan were an identical adopter of the plan. Where the trade or professional organization sponsors a plan of a mass submitter, the user fee will be the sum of (a) the fee determined under this revenue procedure for a sponsoring organization's minor modification of a mass submitter's plan, and (b) the fee that would be required by this revenue procedure if each member using the plan were an identical adopter of a mass submitter's plan. For further information, see section 5.02 of Rev. Proc. 90-21.

 (1) Mass submitter plan, per basic plan document

 (The term "mass submitter regional prototype plan"

(The terms "mass submitter," "minor modification," and "word-for-word identical adoption," as used in this subsection are explained in section 7 of Rev. Proc. 87-50.)

 (1) Mass submitter plan, per plan document, new or

 (1) Plan sponsor with plan assets of less than

Except for reduced fees as provided in "all other letter rulings" in paragraph (6) below and exemptions provided in section 7.11, applications with respect to:

 (1) Change in accounting period (Form 1128)            $150

 (2) Change in accounting method (Form 3115)            $200

 (3) Advance approval of scholarship grant-making

09. EMPLOYEE PLANS DETERMINATION LETTERS.

(1) Defined benefit and defined contribution plans, including requests involving (i) affiliated service groups under section 414(m), and (ii) leased employee arrangements under section 414(n) (Form 5300):

 (a) Under 100 participants                             $700

 (2) Collectively bargained plans (Form 5303)           $800

 (6) Terminating plans (Form 5310):

 (7) Group trusts contemplated by Rev. Rul.

 (1) Volume submitter specimen plans                  $1,500

 (2) Adoption of non-model amendment by sponsor of

 (1) Sponsor's identical adoption of mass submitter's

 (1) Initial application for exemption under section

 (3) Request for final letter of termination

 Determination letters governed by Rev. Proc.

01. SUBMISSIONS INVOLVING SEVERAL OFFICES. If a request dealing with only one transaction involves more than one of the offices within the National Office of the Service (for example, one issue is under the jurisdiction of the Associate Chief Counsel (Domestic) and another issue is under the jurisdiction of the Assistant Commissioner (Employee Plans and Exempt Organizations)), only one fee applies, namely the highest fee that otherwise would apply to each of the offices involved.

02. SUBMISSIONS INVOLVING SEVERAL CATEGORIES. If a request dealing with only one transaction involves more than one category, only one fee applies, namely the highest fee that otherwise would apply to each of the categories involved.

03. SUBMISSIONS INVOLVING SEVERAL ISSUES. If a request dealing with only one transaction involves several issues, only one fee applies, namely the fee that applies to the particular category or subcategory involved. The addition of a new issue relating to the same transaction will not result in an additional fee, unless the issue places the transaction in a higher fee category.

04. SUBMISSIONS INVOLVING SEVERAL UNRELATED TRANSACTIONS. A separate fee will apply with respect to each unrelated transaction where a request involves several unrelated transactions or the request is changed by the addition of an unrelated transaction not contained in the initial submission.

05. SUBMISSIONS INVOLVING SEVERAL ENTITIES. Each entity involved in a transaction (for example, an exempt hospital reorganization) that desires a separate letter ruling in its own name must pay a separate fee regardless of whether the transaction or transactions may be viewed as related. However, see section 6.01(2)(e) above for a description of situations in which a reduced user fee is charged for substantially identical letter rulings, and section 6.01(2)(f) and (g) for a description of situations in which a reduced user fee is charged respectively for an identical accounting method change and an extension of time to file Form 3115 under section 301.9100-1 of the Procedure and Administration Regulations for the identical accounting method change.

06. METHOD OF PAYMENT. Each request to the Service for a letter ruling, determination letter, etc., must be accompanied by a check or money order, payable to the Internal Revenue Service, in the appropriate amount. (However, the user fee check or money order should not be attached to the Form 2553, Election by a Small Business Corporation, when it is filed at the Service Center. If on the Form 2553 the corporation requests a ruling that it be permitted to use a fiscal year under section 6.03 of Rev. Proc. 87-32, the Service Center will forward such request to the National Office. When the National Office receives the Form 2553 from the Service Center, it will notify the requester that the fee is due.) Requesters should not send cash.

07. MAILING ADDRESS FOR REQUESTING LETTER RULINGS, DETERMINATION LETTERS, ETC.

(1) A request for a letter ruling submitted pursuant to Rev. Proc. 93-1 should be sent to the Associate Chief Counsel (Domestic), the Associate Chief Counsel (Employee Benefits and Exempt Organizations), or the Associate Chief Counsel (International), as appropriate, at the following address:

     Internal Revenue Service

(2) A request for a determination letter submitted pursuant to Rev. Proc. 93-1 should be sent to the District Director of Internal Revenue whose office has or will have examination jurisdiction over the requester's return.

(3) A request for a letter ruling, opinion letter, advisory letter, or notification letter (with respect to a mass submitter's regional prototype plan) pursuant to Rev. Proc. 78-37, 79-18, 79-61, 79-62, 83-41, 87-50, 89-9, 89-13, 90-49, or 93-4, should be sent to the Assistant Commissioner (Employee Plans and Exempt Organizations) at the appropriate address set forth below. Requests may be hand delivered to the drop box at the 12th Street entrance of 1111 Constitution Avenue, N.W., Washington, D.C. No dated receipt will be given at the drop box.

(a) EMPLOYEE PLANS LETTER RULINGS:

     Internal Revenue Service

     Internal Revenue Service

     Internal Revenue Service

IF ENTITY IS IN:

09. EFFECT OF NONPAYMENT OR PAYMENT OF INCORRECT AMOUNT. It will be the general practice of the Service that:

(1) Except in the case of requests for determination letters or opinion letters as to the qualification of employee plans (see paragraph (2) below), the respective offices within the Service that are responsible for issuing letter rulings, determination letters, etc. will exercise discretion in deciding whether to immediately return submissions that are not accompanied by a properly completed check or money order or that are accompanied by a check or money order for less than the correct amount. In those instances where the submission is not immediately returned, the requester will be contacted and given a reasonable amount of time to submit the proper fee. If the proper fee is not received within a reasonable amount of time, the entire submission will then be returned. However, the respective offices of the Service, in their discretion, may defer substantive consideration of a submission until proper payment has been received.

(2) If a request for a determination letter or opinion letter as to the qualification of an employee plan is not accompanied by a properly completed check or money order (for example, a check has not been signed), or if the request is accompanied by a check or money order for less than the correct amount, the entire submission will be returned to the requester, along with the check or money order.

(3) An application for a determination letter will not be returned merely because Form 8717 or Form 8718 was not attached.

(4) The return of a submission to the requester may adversely affect substantive rights if the submission is not perfected and resubmitted to the Service within 30 days of the date of the cover letter returning the submission. Examples of this are: (a) where an application for a determination letter is submitted prior to the expiration of the remedial amendment period under section 401(b) of the Code and is returned because no user fee was attached, the submission will be timely if it is resubmitted by the expiration of the remedial amendment period or, if later, within 30 days after the application was returned; and (b) where an application for exemption under section 501(c)(3) is submitted before expiration of the period provided by section 1.508-1(a)(2) of the Income Tax Regulations and is returned because no user fee was attached, the submission will be timely if it is resubmitted before expiration of the period provided by section 1.508-1(a)(2) of the regulations or within 30 days, whichever is later.

(5) If a check or money order is for more than the correct amount, the submission will be accepted and the amount of the excess payment will be returned to the requester.

10. REFUNDS. In general, the fee will not be refunded unless the Service declines to rule on all issues for which a ruling is requested.

(1) The following are examples of situations in which the fee will not be refunded:

(a) The request for a letter ruling, determination letter, etc. is withdrawn at any time subsequent to its receipt by the Service, unless the only reason for withdrawal is that the Service has advised the requester that a higher user fee than was sent with the request is applicable and the requester is unwilling to pay the higher fee.

(b) The request is procedurally deficient, although accompanied by the proper fee or an overpayment and is not timely perfected by the requester. Where there is a failure to timely perfect the request, the case will be considered closed and the failure to perfect will be treated as a withdrawal for purposes of this revenue procedure.

(c) A letter ruling, determination letter, etc. is revoked in whole or in part at the initiative of the Service. The fee paid at the time the original letter ruling, determination letter, etc. was requested will not be refunded.

(d) The request contains several issues and the Service rules on some, but not all, of the issues. The highest fee applicable to the issues on which the Service rules will not be refunded.

(e) The requester asserts that a letter ruling the requester received covering a single issue is erroneous or not responsive (other than with respect to any issue on which the Service has declined to rule) and requests reconsideration. The Service, upon reconsideration, does not agree that the letter ruling is erroneous or not responsive. The fee accompanying the request will not be refunded.

(f) The situation is the same as described in subparagraph (e) immediately above except that the letter ruling covered several unrelated transactions. The Service, upon reconsideration, does not agree with the requester that the letter ruling is erroneous or not responsive with respect to all of the transactions, but does agree that it is erroneous with respect to one transaction. The fee accompanying the request for reconsideration will not be refunded except to the extent applicable to the transaction with respect to which the Service agrees the letter ruling was in error.

(g) The request is for a supplemental letter ruling, determination letter, etc. concerning a change of facts (whether significant or not) relating to the transaction rule on.

(h) The request is for reconsideration of an adverse or partially adverse letter ruling or a final adverse determination letter, and the requester submits arguments and authorities not submitted before the original letter ruling or determination letter was issued.

(2) The following are examples of situations in which the fee will be refunded:

(a) In a situation to which section 7.10(1)(h) above does not apply, the requester asserts that a letter ruling the requester received covering a single issue is erroneous or not responsive (other than with respect to any issue on which the Service declined to rule) and requests reconsideration. The Service agrees, upon reconsideration, that the letter ruling is erroneous or not responsive. The fee accompanying the requester's request for reconsideration will be refunded.

(b) In a situation to which section 7.10(1)(h) above does not apply, the requester requests a supplemental letter ruling, determination letter, etc. to correct a mistake that the Service agrees it made in the original letter ruling, determination letter, etc., such as a mistake in the statement of facts or in the citation of a Code section. Once the Service agrees that it made a mistake, the fee accompanying the request for the supplemental letter ruling, determination letter, etc., will be refunded.

(c) The requester requests and is granted relief under section 7805(b) of the Code in connection with the revocation in whole or in part, of a previously issued letter ruling, determination letter, etc. The fee accompanying the request for relief will be refunded.

11. EXEMPTIONS. The user fee requirement of this revenue procedure shall not apply to:

(1) Departments, agencies, or instrumentalities of the United States that certify that they are seeking a letter ruling, determination letter, opinion letter or similar letter on behalf of a program or activity funded by federal appropriations. The fact that a user fee is not charged shall have no bearing on whether an applicant is treated as an agency or instrumentality of the United States for purposes of any provision of the Internal Revenue Code.

(2) Requests as to whether a worker is an employee for federal employment taxes and income tax withholding purposes (chapters 21, 22, 23, and 24, subtitle C, of the Internal Revenue Code) submitted on Form SS-8, Information for Use in Determining Whether a Worker Is an Employee for Federal Employment Taxes and Income Tax Withholding, or its equivalent.

(3) Requests for an opinion letter or a notification letter with respect to an amendment of a previously approved master or prototype plan or a previously approved regional prototype plan, where the plan is being amended only to the extent necessary to meet the requirements of section 3 of Rev. Proc. 93-10, 1993-5 I.R.B. 13 (relating to nonstandardized safe harbor plans).

SEC. 8. QUESTIONS AS TO APPLICABILITY OR AMOUNT OF FEE

A requester that believes the user fee charged by the Service for its request for a letter ruling, determination letter, etc. is either not applicable or incorrect and wishes to receive a refund of all or part of the amount paid (see Refunds in section 7.10 above) may request reconsideration and, if desired, the opportunity for an oral discussion by sending a letter to the Internal Revenue Service at the applicable Post Office Box or other address given in section 7.07 above. Both the incoming envelope and the letter requesting such reconsideration should be prominently marked "USER FEE RECONSIDERATION REQUEST." No user fee is required for such requests. The request should be marked for the attention of:

IF THE MATTER INVOLVES PRIMARILY:

01. Rev. Proc. 90-17 is superseded.

02. The following revenue procedures, cited in the appendix, are modified by substituting for the references to Rev. Proc. 90-17 that they contain, corresponding references to this revenue procedure, and by substituting for the user fees that those revenue procedures provide for, the corresponding revised user fees set forth in this revenue procedure; Rev. Procs. 90-21, 90-27, 90-49, 91-22, 91-44, 92-20, 92-38, 92-60, 92-89, 93-1, 93-4, 93-6, and 93-12.

03. The following revenue procedures, cited in the appendix, are amplified to the extent that this revenue procedure provides for an additional requirement that must be satisfied in requesting a letter ruling, opinion letter, etc.: Rev. Procs. 75-26, 78-37, 79-18, 79-61, 79-62,80-27, 83-41, and 87-50.

SEC. 10. EFFECTIVE DATE

This revenue procedure is effective as of May 10, 1993, with the following exceptions:

01. Requests pending with the National Office or with district offices of the Service as of that date will not be subject to any increase in the user fee that applied to such requests at the time they were filed, but any reduction in that fee will apply to such requests.

02. The increase in the user fee for exempt organizations determination letter applications described in section 6.12(2) above, from $375 to $465, is effective only for applications postmarked or, if not mailed, received after June 30, 1993.

DRAFTING INFORMATION

The principal authors of this revenue procedure are John H. Turner and Richard M. Daly of the Employee Plans Technical and Actuarial Division. For further information regarding this revenue procedure, contact Mr. Turner or Mr. Daly at (202) 622-6214 (not a toll-free number). For further information on user fee matters within the jurisdiction of the Office of the Chief Counsel, contact Wayne Thomas at (202) 622-7560 (also not a toll-free number).

APPENDIX

Following is a list of revenue procedures relating to requests for letter rulings, determination letters, etc. that require payment of a user fee, or to requests under the Voluntary Compliance Resolution Program:

MATTERS UNDER THE JURISDICTION OF THE ASSOCIATE CHIEF COUNSEL (DOMESTIC), THE ASSOCIATE CHIEF COUNSEL (INTERNATIONAL), AND THE ASSOCIATE CHIEF COUNSEL (EMPLOYEE BENEFITS AND EXEMPT ORGANIZATIONS)

Rev. Proc. 91-22, 1991-1 C.B. 526, as corrected by Rev. Proc. 91-22A, 1991-1 C.B. 534, tells how to secure an advance pricing agreement from the Office of the Associate Chief Counsel (International) covering the prospective determination and application of transfer pricing methodologies for certain international transactions of foreign or domestic taxpayers.

Rev. Proc. 92-20, 1992-1 C.B. 685, provides the general procedures under section 1.446-1(e) of the Income Tax Regulations for obtaining the consent of the Commissioner of Internal Revenue to change a method of accounting for federal income tax purposes. It modifies and supersedes Rev. Proc. 84-74, 1984-2 C.B. 736.

Rev. Proc. 92-90, 1992-46 I.R.B. 30, tells what information must be submitted in order to qualify for the reduced user fee provided by section 6.01(2)(e), (f), or (g) of this revenue procedure.

Rev. Proc. 93-1, 1993-1 I.R.B. 10, provides revised procedures for issuing letter rulings, determination letters, and information letters, and for entering into closing agreements on specific issues under the jurisdiction of the Associate Chief Counsel (Domestic), the Associate Chief Counsel (Employee Benefits and Exempt Organizations), and the Associate Chief Counsel (International).

MATTERS UNDER THE JURISDICTION OF THE ASSISTANT COMMISSIONER (EMPLOYEE PLANS AND EXEMPT ORGANIZATIONS)

A. PROCEDURES APPLICABLE TO BOTH EMPLOYEE PLANS AND EXEMPT ORGANIZATIONS:

Rev. Proc. 93-4, 1993-1 I.R.B. 83, provides procedures for issuing letter rulings, information letters, etc. on matters relating to sections of the Code under the jurisdiction of the Assistant Commissioner (Employee Plans and Exempt Organizations).

B. PROCEDURES APPLICABLE TO EMPLOYEE PLANS MATTERS OTHER THAN ACTUARIAL MATTERS:

Rev. Proc. 75-26, 1975-1 C.B. 722, sets forth the general procedures of the Department of Labor and the Internal Revenue Service for the processing of applications for exemption under section 408(a) of the Employee Retirement Income Security Act of 1974 (ERISA) and section 4975(c)(2) of the Internal Revenue Code.

Rev. Proc. 87-50, 1987-2 C.B. 647, as modified by Rev. Proc. 91- 44, 1991-2 C.B. 733, and by Rev. Proc. 92-38, 1992-1 C.B. 859, sets forth the procedures of the Service relating to the issuance of rulings and opinion letters with respect to the establishment of individual retirement accounts and annuities (IRAs) under section 408 of the Code, the entitlement to exemption of related trusts or custodial accounts under section 408(e), and the acceptability of the form of prototype simplified employee pension (SEP) agreements under sections 408(k) and 415.

Rev. Proc. 89-9, 1989-1 C.B. 780, as modified by Rev. Proc. 90- 21, 1990-1 C.B. 499; Rev. Proc. 91-66, 1991-2 C.B. 870; Rev. Proc. 92-41, 1992-1 C.B. 870; and Rev. Proc. 93-9, 1993-2 I.R.B. 20; and as supplemented by Rev. Proc. 93-10, 1993-5 I.R.B. 13, sets forth the procedures of the Service pertaining to the issuance of opinion letters relating to master or prototype pension, profit-sharing and annuity plans involving sections 401 and 403(a) of the Code, as amended by the Tax Reform Act of 1986 (TRA '86), the Omnibus Budget Reconciliation Act of 1986 (OBRA '86), the Omnibus Budget Reconciliation Act of 1987 (OBRA '87), and the Technical and Miscellaneous Revenue Act of 1988 (TAMRA), and the status for exemption of related trusts or custodial accounts under section 501(a).

Rev. Proc. 89-13, 1989-1 C.B. 801, as modified by Rev. Proc. 90- 21, Rev. Proc. 91-66, Rev. Proc. 92-41, and Rev. Proc. 93-9, and as supplemented by Rev. Proc. 93-10, sets forth the procedures of the Service for issuing notification letters relating to the qualification, as to form, of certain regional prototype defined contribution plans and defined benefit plans, and provides guidance with respect to the issuance of determination letters to employers adopting such plans as to whether the plans as adopted qualify under sections 401 and 403(a) of the Code and as to whether any related trusts or custodial accounts are exempt under section 501(a).

Rev. Proc. 90-21 modified Rev. Procs. 89-9 and 89-13 regarding certain requirements for approval by the Service of master and prototype (M & P) pension, profit-sharing and annuity plans and regional prototype plans.

Rev. Proc. 91-44 modifies Rev. Proc. 87-50 and Notice 87-62, 1987-2 C.B. 374, to permit a mass submitter or sponsoring organization to obtain an opinion letter for a prototype simplified employee pension (SEP) agreement that provides for contributions pursuant to an employee's election as described in section 408(k)(6) of the Code. The revenue procedure provides a Model Amendment that a sponsor may use verbatim to add elective deferral provisions to an existing prototype SEP and also provides two other formats for sponsors to use to add elective deferral provisions to existing prototype SEPs or to use with new prototype SEPs that provide for elective deferrals.

Rev. Proc. 91-66, as modified by Rev. Proc. 92-60, Rev. Proc. 93-6 and Rev. Proc. 93-10 sets forth temporary procedures relating to the issuance of determination letters on the qualified status of pension, profitsharing, and annuity plans under sections 401 and 403(a) of the Code, as amended by the Tax Reform Act of 1986, the Omnibus Budget Reconciliation Act of 1986, the Omnibus Budget Reconciliation Act of 1987, the Technical and Miscellaneous Revenue Act of 1988, and the Omnibus Budget Reconciliation Act of 1989.

Rev. Proc. 92-24, 1992-1 C.B. 739, provides procedures for requesting determination letters on the effect on a plan's qualified status under section 401(a) of the Code of plan language that permits, pursuant to section 420 of the Code, the transfer of assets in a defined benefit plan to a health benefits account described in section 401(h).

Rev. Proc. 92-38, 1992-1 C.B. 859, provides notice that individual retirement arrangement trusts, custodial account agreements, and annuity contracts must be amended to provide for the required distribution rules in section 408(a)(6) or (b)(3) of the Code. In addition, Rev. Proc. 92-38 modifies the guidance in Rev. Proc. 87-50 with regard to opinion letters issued to sponsoring organizations, including mass submitters and sponsors of prototype IRAs.

Rev. Proc. 92-60, 1992-30 I.R.B. 15, provides procedures for requesting employee plan determination letters that take into account the requirements of the Tax Reform Act of 1986 (TRA '86), other than the nondiscrimination requirements of section 401(a)(4) and related sections of the Code, and TRA '86 determination letters relating to plans that benefit no highly compensated employees.

Rev. Proc. 92-89, 1992-46 I.R.B. 27, establishes the Voluntary Compliance Resolution Program, a temporary, experimental program which, in general, permits employers to voluntarily correct operational defects in their retirement plans and obtain a compliance statement which provides that the corrections are acceptable and that the Service will not pursue plan disqualification with respect to the operational violations identified in the statement. The program only applies for plans that received a determination letter under the Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA), the Tax Reform Act of 1984 (DEFRA), and the Retirement Equity Act of 1984 (REA).

Rev. Proc. 93-6, 1993-1 I.R.B. 135, provides procedures for issuing determination letters on the qualified status of employee plans under sections 401(a), 403(a), 409, and 4975(e)(7) of the Code.

Rev. Proc. 93-12, 1993-3 I.R.B. 14, provides a simplified method for master and prototype plan sponsoring organizations or mass submitters, regional prototype plan sponsors or mass submitters, volume submitter specimen plan sponsors, and sponsors of individually designed plans which have received favorable opinion, notification, advisory, or determination letters to amend their plans to comply with section 401(a)(31) of the Code by adopting either a model amendment or a non-model amendment for approval by the Service.

C. EMPLOYEE PLANS ACTUARIAL MATTERS:

Rev. Proc. 78-37, 1978-2 C.B. 540, sets forth the procedure by which a plan administrator or plan sponsor may obtain approval of the Secretary of the Treasury for a change in funding method as provided by section 412(c)(5) of the Code and section 302(c)(5) of the Employee Retirement Income Security Act of 1974 (ERISA).

Rev. Proc. 79-18, 1979-1 C.B. 525, outlines the procedure by which a plan administrator or plan sponsor may file notice with and obtain approval from the Secretary of the Treasury for a retroactive plan amendment described in section 412(c)(8) of the Code and section 302(c)(8) of ERISA.

Rev. Proc. 79-61, 1979-2 C.B. 575, outlines the procedure by which a plan administrator or plan sponsor may request and obtain approval for an extension of an amortization period in accordance with section 412(e) of the Code and section 304(a) of ERISA.

Rev. Proc. 79-62, 1979-2 C.B. 576, outlines the procedure by which a plan sponsor or administrator may request a determination that a plan amendment is reasonable and provides for only de minimis increases in plan liabilities in accordance with section 412(f)(2)(A) of the Code and section 304(b)(2)(A) of ERISA.

Rev. Proc. 83-41, 1983-1 C.B. 775, as modified by Rev. Proc. 88- 5, 1988-1 C.B. 587, and Rev. Proc. 88-29, 1988-1 C.B. 828, outlines the procedures of the Service with respect to applications for waivers of the minimum funding standard under either section 412(d) of the Code or section 303 of ERISA.

Rev. Proc. 90-49, 1990-2 C.B. 620, modifies and replaces Rev. Proc. 89-35, 1989-1 C.B. 917, in order to extend the effective date to contributions made for plan years beginning after December 31, 1989, to change the deadline for requesting rulings under the revenue procedure, to revise the information requirements for a ruling request made under the revenue procedure, to furnish a worksheet for actuarial computations, and to provide a special rule under which certain de minimis nondeductible employer contributions to a qualified defined benefit plan may be returned to the taxpayer without a formal ruling or disallowance from the Service.

D. PROCEDURES APPLICABLE TO EXEMPT ORGANIZATIONS MATTERS ONLY:

Rev. Proc. 80-27, 1980-1 C.B. 677, provides procedures under which recognition of exemption from federal income tax under section 501(c) of the Internal Revenue Code may be obtained on a group basis for subordinate organizations affiliated with and under the general supervision or control of a central organization. This procedure relieves each of the subordinates covered by a group exemption letter from filing its own application for recognition of exemption.

Rev. Proc. 90-27, 1990-1 C.B. 514, sets forth revised procedures with regard to applications for recognition of exemption from federal income tax under sections 501 and 521 of the Code.