SERVICE TO ACCEPT DETERMINATION LETTER APPLICATIONS FOR ESOPs.

Rev. Proc. 92-60

SECTION 1. PURPOSE

01 This revenue procedure allows:

011 sponsors of pension, profit-sharing, stock bonus and annuity plans to request a determination of qualified status under sections 401(a) and 403(a) of the Internal Revenue Code that takes into account the requirements of TRA (i.e., the Tax Reform Act of 1986 (TRA '86), Pub. L. 99-514 and later laws amending the Internal Revenue Code), including those first effective for the 1989 plan year or later, other than the nondiscrimination requirements of sections 401(a)(4), 401(a)(17), 401(l), 410(b), 414(r), and 414(s) of the Code. Similar procedures that allowed plan sponsors to request determinations that took into account only those qualification requirements in effect prior to 1989 were previously available in Rev. Proc. 88-42, 1988-2 C.B. 613;

012 sponsors of governmental plans described in section 414(d) of the Code to request a determination of qualified status that takes into account all the requirements of TRA other than the nondiscrimination requirements of section 401(a)(4), 401(a)(17), 401(a)(26), 401(l), 410(c)(2), 414(r), and 414(s) of the Code; and

013 sponsors of plans that do not benefit any highly compensated employees to request a determination of qualified status that takes into account all the requirements of TRA, including those first effective for the 1989 plan year or later, whether or not the plan is eligible to be submitted under the procedures contained in Rev. Proc. 91-66, 1991-2 C.B. 870.

02 This revenue procedure modifies Rev. Proc. 91-66 by:

021 providing that stock bonus plans and ESOPs (including "KSOPs", but excluding "HSOPs") are eligible to be submitted for a determination of qualified status that takes into account all the requirements of TRA, including those first effective for the 1989 plan year or later;

022 modifying Schedule B (Disaggregation) of Demonstration 1 -- Section 401(a)(26) Worksheet that is included in Appendix A of Rev. Proc. 91-66 to reflect the fact that ESOPs are now eligible;

023 clarifying and, as a result of the eligibility of ESOPs, modifying the eligibility and demonstration requirements under Rev. Proc. 91-66 relating to the availability of benefits, rights, and features; and

024 providing that the Service will no longer issue determination letters that do not take into account any of the requirements of TRA.

03 Plan sponsors (including governmental plan sponsors and sponsors of plans that benefit highly compensated employees) will continue to be eligible to request determination letters that take into account all the requirements of TRA, including the requirements of section 401(a)(4) and related sections of the Code, under the procedures contained in Rev. Proc. 91-66, as modified by this revenue procedure, provided the eligibility requirements therein are satisfied.

SEC. 2. BACKGROUND

01 Rev. Proc. 88-42 contained special procedures that allowed a plan sponsor to obtain a determination letter that included consideration of only those qualification requirements (including requirements added by TRA) that were effective with respect to the plan for a plan year beginning before January 1, 1989. At the time Rev. Proc. 88-42 was issued, the Service was not able to issue determination letters that took into consideration the requirements of TRA that first became effective in 1989 or later.

02 Rev. Proc. 88-42 was superseded by Rev. Proc. 91-41, 1991-2 C.B. 697, under which plans meeting the design-based safe harbors in proposed nondiscrimination regulations and certain other criteria were able to obtain determination letters that took into account all the requirements of TRA, including those first effective in 1989 or later. This was done in anticipation that procedures permitting the issuance of determination letters to plans not eligible under Rev. Proc. 91-41 would be issued relatively shortly thereafter.

03 Rev. Proc. 91-41 was superseded by Rev. Proc. 91-66 as a result of the issuance of final regulations under section 401(a)(4) of the Code. Rev. Proc. 91-66 essentially restated the procedures in Rev. Proc. 91-41, conforming them to the new final regulations. Under Rev. Proc. 91-66, a plan, including a governmental plan, is eligible to receive a determination letter that takes into account all the requirements of TRA, including those first effective in 1989 or later, if the plan meets a design-based nondiscrimination safe harbor under the final regulations and satisfies certain other requirements. Sec. 3 of Rev. Proc. 91-66 describes the conditions that must be satisfied in order for a plan to be eligible to receive a determination letter under the procedure. These conditions state that stock bonus plans and ESOPs are not eligible.

04 Announcement 92-29 1992-9 I.R.B. 37, announced a delay in the effective date of the nondiscrimination regulations under sections 401(a)(4) 401(a)(17) 401(1), 410(b), 414(r), and 414(s) of the Code. For plan years prior to the delayed effective date, taxpayers may rely on a reasonable, good faith interpretation of these sections.

05 Rev. Proc. 92-6, 1992-1 I.R.B. 105, contains the Service's general procedures for requesting determination letters on the qualified status of employee plans under sections 401(a) and 403(a) of the Code. Section 2.03 of Rev. Proc. 92-6 states that the Service's "no rule" policy regarding KSOPs will continue until further notice. Section 3.02(4) of Rev. Proc. 92-6 also enunciates the Service's present "no rule" policy regarding HSOPs.

06 Section 1.401(a)(4)-1(c)(13) of the Income Tax Regulations provides that the rules of section 401(a)(4) apply to governmental plans within the meaning of section 414(d), except as provided in sections 1.401(a)(4)-11(f) and 1.401(a)(4)-13(b). Section 1.401(a)(4)-13(b) provides that in the case of governmental plans described in section 414(d) section 401(a)(4) is considered satisfied for plan years beginning before the later of January 1, 1993, or 90 days after the opening of the first legislative session beginning on or after January 1, 1993, of the governing body with authority to amend the plan, if that body does not meet continuously. Announcement 92-29 provided that the time described in section 1.401(a)(4)-13(b) would be extended.

SEC. 3. PROCEDURES FOR REQUESTING TRA DETERMINATION LETTERS THAT DO NOT TAKE INTO ACCOUNT NONDISCRIMINATION REQUIREMENTS (NONGOVERNMENTAL PLANS)

01 The procedures in this section apply to nongovernmental plans. For procedures applicable to governmental plans and plans that do not benefit any highly compensated employees, see sections 4 and 5, respectively.

02 Under the procedures described in this section, a plan sponsor may request that a determination letter reflect consideration of all qualification requirements that are in effect with respect to the plan, other than the nondiscrimination requirements of sections 401(a)(4), 401(a)(17), 401(1), 410(b), 414(r), and 414(s) of the Code.

03 A plan sponsor may request a determination of the type described in the preceding paragraph by completing and attaching to its application the designation contained in Appendix A of this revenue procedure. No additional certifications or demonstrations (other than a demonstration that the plan satisfies the requirements of section 401(a)(26) of the Code) need be submitted with the application. Furthermore, the applicant should enter "N/A" in that portion of the application that calls for a demonstration that the plan meets the coverage requirements of section 410(b) (e.g., question 9 of Form 5300). However, the applicant must submit a demonstration that the plan satisfies section 401(a)(26). Demonstration 1 -- Section 401(a)(26) Worksheet -- in Appendix A of Rev. Proc. 91-66, as modified by this revenue procedure (see section 7.06, below) may be used for this demonstration.

04 Among the qualification requirements effective in 1989 that the Service will consider in reviewing an application described in section 3.02, above, are section 401(a)(26) and the regulations thereunder and section 411(a)(2), as amended by TRA '86, and the regulations thereunder. The Service will also review such applications for compliance of the plan's form with the requirements of section 415, as amended, and, if applicable, sections 401(k) and (m), as amended, and the regulations thereunder. The Service will not review such applications to determine whether they meet the following requirements: sections 401(a)(4), 401(a)(17), 401(1), 410(b), 414(r), and 414(s).

05 A determination letter that is issued in response to an application described in section 3.02, above, will contain a statement to the effect that the nondiscrimination requirements of sections 401(a)(4), 401(a)(17), 401(l), 410(b), 414(r), and 414(s) of the Code have not been considered in the determination. Plan sponsors may not rely on such determination letters with respect to whether a plan satisfies these nondiscrimination requirements. Further, the letter will contain a statement that it will cease to be valid as of the first day of the first plan year in which the regulations pertaining to these nondiscrimination requirements are effective.

06 It is expected that when a plan that has received a determination letter described in the preceding paragraph is subsequently submitted for a determination under section 401(a)(4), etc., the applicant will be required to pay the full determination letter user fee with the later submission.

SEC. 4. PROCEDURES FOR REQUESTING TRA DETERMINATION LETTERS THAT DO NOT TAKE INTO ACCOUNT NONDISCRIMINATION REQUIREMENTS (GOVERNMENTAL PLANS)

01 The procedures in this section apply to governmental plans. For procedures applicable to nongovernmental plans and plans that do not benefit any highly compensated employees, see sections 3 and 5, respectively.

02 Under the procedures described in this section, a sponsor of a governmental plan within the meaning of section 414(d) of the Code may request a determination letter that takes into account the requirements of TRA, including those first effective for the 1989 plan year or later, other than the nondiscrimination requirements of sections 401(a)(4), 401(a)(17), 401(a)(26), 401(l), 410(c)(2), 414(r), and 414(s) of the Code.

03 A governmental plan sponsor may request a determination of the type described in the preceding paragraph by attaching to its application the designation contained in Appendix A of this revenue procedure, completed through line 1 only. No additional certifications or demonstrations need be submitted with the application. Furthermore, the applicant should enter "N/A" in that portion of the application that calls for a demonstration that the plan meets the coverage requirements (e.g., question 9 of Form 5300).

04 The Service will not review governmental plan applications described in section 4.02, above, with respect to any of the following requirements: sections 401(a)(4), 401(a)(17), 401(a)(26), 401(l), 410(c)(2), 414(r), and 414(s).

05 A determination letter that is issued in response to a governmental plan application described in section 4.02, above, will contain a statement to the effect that the nondiscrimination requirements of sections 401(a)(4), 401(a)(17), 401(a)(26), 401(l), 410(c)(2), 414(r), and 414(s) of the Code have not been considered in the determination. Plan sponsors may not rely on such determination letters with respect to whether a plan satisfies these nondiscrimination requirements. Further, the letter will contain a statement that it will cease to be valid as of the first day of the first plan year in which the plan ceases to be automatically deemed, under regulations, to satisfy these nondiscrimination requirements.

06 It is expected that when a governmental plan that has received a determination letter described in the preceding paragraph is subsequently submitted for a determination under section 401(a)(4), etc., the applicant will be required to pay the full determination letter user fee with the later submission.

SEC. 5. PROCEDURES FOR REQUESTING TRA DETERMINATION LETTERS FOR PLANS THAT DO NOT BENEFIT ANY HIGHLY COMPENSATED EMPLOYEES

01 The procedures in this section apply to any plan that does not benefit any highly compensated employee.

02 Under the procedures described in this section, a plan sponsor may request a determination letter that takes into account all the requirements of TRA, including those first effective for the 1989 plan year or later, even though the plan fails to satisfy the eligibility criteria of Rev. Proc. 91-66, as modified by this revenue procedure.

03 A plan sponsor may request a determination of the type described in section 5.02, above, by completing and attaching to its application the designation contained in Appendix A of this revenue procedure, in which it demonstrates that the plan benefits no highly compensated employees. No additional certifications or demonstrations (other than a demonstration that the plan satisfies the requirements of section 401(a)(26) of the Code) need be submitted with the application. Furthermore, the applicant should enter "N/A" in that portion of the application that calls for a demonstration that the plan meets the coverage requirements of section 410(b) (e.g., question 9 of Form 5300). However, the applicant must submit a demonstration that the plan satisfies section 401(a)(26). Demonstration 1 -- Section 401(a)(26) Worksheet -- in Appendix A of Rev. Proc. 91-66, as modified by this revenue procedure (see section 7.06, below) may be used for this demonstration.

04 A determination letter that is issued in response to an application described in section 5.02, above, will not contain a caveat with respect to the nondiscrimination requirements of TRA. However, such a letter may not be relied on with respect to whether the plan satisfies the minimum coverage and nondiscrimination requirements with respect to former employees. Of course, such a letter may no longer be relied on once there has been a material change in the facts on which the determination is based (e.g., an employee covered by the plan becomes a highly compensated employee).

05 A sponsor of a plan that benefits no highly compensated employees may request a determination letter under the procedures in Rev. Proc. 91-66, as modified by this revenue procedure, instead of the procedures described in this section, provided the plan meets the eligibility criteria of Rev. Proc. 91-66. Also, a sponsor of such a plan may request a determination letter under the procedures described in section 3 or 4 of this revenue procedure (as applicable) rather than under the procedures described in this section.

SEC. 6. GENERAL INSTRUCTIONS

01 The general procedures contained in Rev. Proc. 92-6 and the instructions in this section apply to all applications submitted under sections 3, 4, and 5 of this revenue procedure. The procedures in Rev. Proc. 91-66 do not apply to applications submitted under this revenue procedure.

02 If the plan has received a favorable determination letter in the past, the application must include a copy of the latest determination letter, if available. If the letter is not available, an explanation must be included in the certification.

03 The application form that is used to request a determination letter under this revenue procedure must have a revision date of February, 1990, or later ("new form"). The following new forms are required to be filed for applications for determination letters under this revenue procedure regardless of whether the application relates to the initial qualification or amendment of a plan:

(1) Individually Designed Plan

05 Applications filed under this revenue procedure must include the appropriate user fee determined under Rev. Proc. 90-17, and should include Form 8717, User Fee for Employee Plan Determination Letter Requests. However, a user fee will not be required for an application relating to an ongoing plan that is filed under this revenue procedure if the applicant has previously paid a user fee for a determination letter application involving the same plan and the prior application was still pending with the Service on July 27, 1992. In order to avoid the imposition of an additional user fee on the new application, the applicant must certify that a user fee was previously paid and that this condition has been met by printing "Application Eligible for Waiver of User Fee Under Rev. Proc. 92-60" in bold letters on the top of the white copy of the first page of the new application form.

06 When a plan (other than an M&P or regional prototype plan) that has been amended is first submitted under this revenue procedure, the application must include a copy of the restated plan. Pages of amendments, in lieu of the restated plan, will not be accepted. A working copy of the plan in a restated form is acceptable. (For this purpose, a "working copy" of a plan means one complete, self-contained document. Thus, a copy of the old plan, with separate amendments that must be integrated into the plan document, will not be acceptable.) The effective dates for required amendments must be clearly identified.

07 Any application relating to an ongoing plan that is filed on an application form with a revision date earlier than February, 1990, will be returned to the applicant.

SEC. 7. MODIFICATION OF REV. PROC. 91-66

01 Section 3.02(1)(a) of Rev. Proc. 91-66, relating to the types of plans eligible for a determination letter under the revenue procedure, is modified by deleting the parenthetical phrase "(other than a stock bonus or employee stock ownership plan)". Notwithstanding this change, the "no rule" policy with respect to "HSOPs" enunciated in Rev. Proc. 92-6 will continue to apply until further notice.

02 Section 3.03(1) of Rev. Proc. 91-66, relating to the current availability requirements that a plan must meet to be eligible for a determination letter under the revenue procedure, is modified to read as follows:

"with the exception of optional forms of benefits, or other rights or features (other than ancillary benefits) that are treated as satisfying the requirements of section 1.401(a)(4)-4 of the regulations under the rule in section 1.401(a)(4)-4(d)(1) ("merger or acquisition benefits") and, in an ESOP, diversification rights required by section 401(a)(28) of the Code that are limited to qualified participants as defined in section 401(a)(28)(B)(iii), all benefits, rights, and features under the plan with respect to benefits accrued on or after the first day of the first plan year beginning in 1992 must be currently available to all employees under the plan. In determining whether a benefit, right, or feature is available to an employee, the same criteria apply as in determining whether an optional form of benefit is currently available to an employee in the plan under section 1.401(a)(4)-4(b) of the regulations (see, however, Notice 91-38, 1991-2 C.B. 636);

03 Sections 3.06 and 5.11 of Rev. Proc. 91-66 are modified to provide that the Service will not accept applications under Notice 86-13 that are submitted on or after July 27, 1992.

04 Section 5.05 of Rev. Proc. 91-66, relating to required application forms, is modified by the addition of the following:

"(5) ESOP Form 5300 or Form 5303, as

"if the applicant requests a determination that optional forms of benefits, rights and features that are not currently available to all employees under the plan satisfy current availability, a demonstration that each such optional form of benefit, or other right or feature that is not currently available to all employees under the plan meets the current availability requirement of section 1.401(a)(4)-4(b) of the regulations. In the case of required diversification rights under an ESOP, satisfaction of this requirement may be demonstrated by showing that the availability of such rights are limited to qualified participants within the meaning of section 401(a)(28)(B)(iii) of the Code. With respect to benefits, rights or features other than ancillary benefits, in lieu of demonstrating that the requirements of section 1.401(a)(4)-4(b) of the regulations are met, the applicant may provide a demonstration that the requirements of the special rule contained in section 1.401(a)(4)-4(d)(1) (relating to mergers and acquisitions) are met. These requirements must be demonstrated without taking into account the rules in section 1.401(a)(4)-9(c) of the regulations, pertaining to plan restructuring."

06 Schedule B -- Disaggregation -- of Demonstration 1 -- Section 401(a)(26) Worksheet -- in Appendix A of Rev. Proc. 91-66 is replaced by the worksheet schedule contained in Appendix B of this revenue procedure. The worksheet has been revised to add a new question 7 that reflects the mandatory disaggregation of the ESOP and non-ESOP portions of a plan for purposes of section 401(a)(26) of the Code.

SEC. 8. EFFECT ON OTHER DOCUMENTS

Rev. Proc. 91-66 is modified as described in section 7 of this revenue procedure.

SEC. 9. EFFECTIVE DATE

Except as provided in section 7.03, above, this revenue procedure is effective with respect to determination letter applications filed on or after August 17, 1992.

DRAFTING INFORMATION

The principal author of this revenue procedure is James Flannery of the Employee Plans Technical and Actuarial Division. For further information regarding this revenue procedure, please contact the Employee Plans Technical and Actuarial Division's taxpayer assistance telephone service between the hours of 1:30 p.m. and 4 p.m. Eastern Time, Monday through Thursday by calling (202) 622-6074/6075/6076. (These telephone numbers are not toll-free numbers).

APPENDIX A

DESIGNATION OF PLANS SUBMITTED UNDER REV. PROC. 92-60

Plan Name:

1. Enter a checkmark on the appropriate line (Check one, and only one, line):

a. This is a governmental plan and the plan sponsor is requesting a determination under section 4 of Rev. Proc. 92-60 that takes into account the requirements of TRA, other than the requirements of sections 401(a)(4), 401(a)(17), 401(a)(26), 401(l), 410(c)(2), 414(r), and 414(s) of the Code. (If you check this line, do not complete the rest of this designation.)

b. This plan is a nongovernmental plan and the plan sponsor is requesting a determination under section 3 of Rev. Proc. 92-60 that takes into account the requirements of TRA, other than the requirements of sections 401(a)(4), 401(a)(17), 401(l), 410(b), 414(r), and 414(s) of the Code.

c. The plan sponsor is requesting a determination under section 5 of Rev. Proc. 92-60 for a plan that benefits no highly compensated employees.

(If you checked this line, answer the following questions as to whether the plan benefits any highly compensated employees. If, on the basis of any alternatives not reflected in the following questions, you believe the plan nevertheless meets the condition in c., above, that it not benefit any highly compensated employees, please attach a separate demonstration of how the plan meets this condition. In this case, you need not respond to the following questions regarding highly compensated employees.

For the purpose of these questions, use a determination year that is either the plan year in which the application is filed or the immediately preceding plan year. The determination of whether the plan benefits highly compensated employees generally requires separate look-back year and determination year calculations for the applicable determination year. The look-back year is generally the 12-month period immediately preceding the determination year. However, in accordance with A-14 of section 1.414(q)-1T of the regulations, the employer may elect to make the look-back year calculation for a determination year on the basis of the calendar year ending with or within the determination year. In this case, the determination year calculation for the determination year is made on the basis of the period (if any) by which the determination year extends beyond the plan year. If this election has been made, and the determination year is the calendar year, only the look-back year calculation is required.

Check here if, in accordance with the plan, the employer is electing to make the look-back year calculation for the determination year on the basis of the calendar year ending with or within the determination year:

The responses to the following questions are given to determine whether the plan benefits any highly compensated employees for the determination year ending on _____ (MMDDYY) and are based on the look-back year calculation for the 12-month look-back year ending on _____ (MMDDYY) and, if applicable, the determination year calculation for the period beginning on _____ (MMDDYY) and ending on _____ (MMDDYY).

Does the plan benefit any employee who performed services for the employer during the determination year who (check the appropriate response):

(i) Was a 5-percent owner during the look-back year?

Yes _____ No _____

(ii) Received compensation above $75,000 (indexed at the same time and in the same manner as the section 415(b)(1)(A) dollar limitation) during the look-back year?

Yes _____ No _____

(iii) Received compensation above $50,000 (indexed at the same time and in the same manner as the section 415(b)(1)(A) dollar limitation) during the look-back year and was a member of the top- paid group for the look-back year (see A-9 of section 1.414(q)-1T of the regulations)?

Yes _____ No _____

(iv) Was an "includible officer" during the look-back year (see section 414(q)(1)(D) and 414(q)(8), as amended by TAMRA, Pub.L. 100- 647, and A-10 of section 1.414(q)-1T of the regulations)?

Yes _____ No _____

(v) Was a 5-percent owner during the determination year?

Yes _____ No _____

ANSWER "NO" TO QUESTION (V) IF YOU HAVE ELECTED TO MAKE THE LOOK-BACK YEAR CALCULATION ON THE BASIS OF THE CALENDAR YEAR ENDING WITH OR WITHIN THE DETERMINATION YEAR AND THE DETERMINATION YEAR IS THE CALENDAR YEAR.

(vi) Is both (A) described in (ii), (iii), or (iv), above, when "determination year" is substituted for "look-back year" therein, and (B) one of the 100 most highly compensated employees during the determination year?

Yes _____ No _____

ANSWER "NO" TO QUESTION (VI) IF YOU HAVE ELECTED TO MAKE THE LOOK-BACK YEAR CALCULATION ON THE BASIS OF THE CALENDAR YEAR ENDING WITH OR WITHIN THE DETERMINATION YEAR AND THE DETERMINATION YEAR IS THE CALENDAR YEAR. (IN THE CASE WHERE THE DETERMINATION YEAR CALCULATION IS BEING MADE ON THE BASIS OF THE LAG PERIOD BY WHICH THE DETERMINATION YEAR EXTENDS BEYOND THE CALENDAR YEAR, SEE A-14(b)(2) OF SECTION 1.414(q)-1T OF THE REGULATIONS.)

NOTE: ANY "YES" RESPONSE TO (I) THROUGH (VI) ABOVE GENERALLY MEANS THE PLAN IS INELIGIBLE FOR SUBMISSION UNDER THE PROCEDURES IN SECTION 5 OF REV. PROC. 92-60.)

2. Does this plan automatically satisfy the requirements of section 401(a)(26)? Yes _____ No _____

If "no", attach a demonstration that the plan satisfies the requirements of section 401(a)(26) in the format shown in Demonstration 1 of Appendix A of Rev. Proc. 91-66, labeled as "Demonstration 1". If "yes", attach Schedule A from Appendix A of Rev. Proc. 91-66 in lieu of Demonstration 1.

2a. Are you required or do you choose to disaggregate the plan for purposes of section 401(a)(26) under the disaggregation rules of the regulations?

Yes _____ No _____

If "yes", attach a separate Schedule B from Appendix B of this revenue procedure as part of Demonstration 1.

APPENDIX B

SCHEDULE B -- DISAGGREGATION

NAME OF PLAN:

Enter an "X" in the appropriate column.

1. Is this a multiemployer plan?

Yes _____ No _____

2. If you answered "yes" to the preceding question, do you treat the portion of the plan that benefits only employees included in a unit covered by a collective bargaining agreement (CBA) as a separate plan that satisfies section 401(a)(26) for the plan year?

Yes _____ No _____

(NOTE THAT AN EMPLOYEE IS NOT TO BE CONSIDERED INCLUDED IN A UNIT OF EMPLOYEES COVERED BY A COLLECTIVE BARGAINING AGREEMENT FOR A YEAR IF FOR THAT YEAR MORE THAN 2% OF THE EMPLOYEES COVERED PURSUANT TO THE AGREEMENT ARE PROFESSIONALS.)

(If "yes," skip to question 5 and answer the remainder of the questions on this schedule solely with respect to that portion of the plan that covers employees not included in a unit covered by a CBA.)

3. Does this plan benefit both employees included in a unit covered by a CBA and other employees?

Yes _____ No _____

4. If you answered "yes" to the preceding question, do you:

a. treat the portion of the plan that benefits employees included in a unit covered by a CBA as separate from the portion covering employees not included in a unit covered by a CBA for purposes of section 401(a)(26)?

Yes _____ No _____

b. treat the portion of a plan that benefits employees included in a unit covered by one CBA as a plan that is separate from the portion benefiting employees included in a unit covered by another CBA for purposes of section 401(a)(26)?

Yes _____ No _____

(IF YOU ANSWERED "YES" TO EITHER QUESTION 4.A. OR QUESTION 4.B., YOU MUST PROVIDE SEPARATE SECTION 401(a)(26) WORKSHEETS FOR EACH SEPARATE PORTION OF THE PLAN.)

5. Does this plan benefit employees who have failed to satisfy the highest minimum age and/or service conditions permissible under section 410(a)(1)?

Yes _____ No _____

6. If you answered "yes" to the preceding question, do you treat that portion of the plan that benefits employees described in question 5 as separate for purposes of section 401(a)(26)?

Yes _____ No _____

(IF "YES," PROVIDE SEPARATE SECTION 401(a)(26) WORKSHEETS FOR THE PORTION OF THE PLAN BENEFITING EMPLOYEES DESCRIBED IN QUESTION 5 AND THE OTHER PORTION(S) OF THE PLAN.)

7. Does this plan include a portion that is an ESOP as well as a portion that is not an ESOP?

Yes _____ No _____

(IF "YES," PROVIDE SEPARATE SECTION 401(a)(26) WORKSHEETS FOR THE PORTION OF THE PLAN THAT IS AN ESOP AND THE OTHER PORTION OF THE PLAN.)

8. Is this a multiple employer plan or is this a multiemployer plan that benefits employees of more than one employer who are not included in a unit covered by a CBA?

Yes _____ No _____

(IF "YES," EACH EMPLOYER MUST SUBMIT A SECTION 401(a)(26) WORKSHEET FOR ITS OWN EMPLOYEES NOT INCLUDED IN A UNIT COVERED BY A CBA.)

(NOTE: ANSWER QUESTION 9 ONLY IF THIS SCHEDULE RELATES TO AN APPLICATION THAT IS SUBMITTED UNDER REV. PROC. 92-60. QUESTION 9 DOES NOT APPLY TO APPLICATIONS SUBMITTED UNDER REV. PROC. 91-66.)

9. Does this plan benefit employees of more than one qualified separate line of business?

Yes _____ No _____

(ANSWER "NO" IF YOU ARE NOT APPLYING THE REQUIREMENTS OF SECTION 401(a)(26) SEPARATELY WITH RESPECT TO THE EMPLOYEES OF EACH QUALIFIED SEPARATE LINE OF BUSINESS OR IF THE PLAN IS BEING TESTED UNDER THE SPECIAL RULE FOR EMPLOYER-WIDE PLANS IN SECTION 1.414(r)-1(c)(3)(ii) OF THE REGULATIONS. IF "YES," YOU MUST SUBMIT SEPARATE SECTION 401(a)(26) WORKSHEETS FOR EACH PORTION OF THE PLAN THAT BENEFITS EMPLOYEES OF ONLY ONE QUALIFIED SEPARATE LINE OF BUSINESS.)