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). Proc. 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. .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. Rev. 2021-3. See section 8. accounts, Payment, b. If the application form is available when the application is being submitted, the Provider should use the application form. The IRS may, in appropriate circumstances, request documentation of the assumption of sponsorship prior to issuing an Opinion Letter to the new entity. 136 (as modified by Rev. Territories and Possessions are set by the Department of Defense. consulting, Products & However, the rates vary depending on location. The special M&IE rates for taxpayers in the transportation industry are $69 for any locality of travel in the continental United States (CONUS) and $74 for any locality of travel outside the continental United States (OCONUS). 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. Employers can use the high-low method for substantiating lodging, meals, and incidental expenses, or for substantiating meal and incidental expenses only (M&IE). 2017-18, as modified by Notice 2020-35, expired on June 30, 2020. An Opinion Letter issued under this revenue procedure is referred to as a Cycle 2 Opinion Letter. This notice also modifies Notice 2020-71, 2020-40 I.R.B. Proc. management, Document Previously, the IRS issued Notice 2021-25PDF providing guidance under the Taxpayer Certainty and Disaster Relief Act of 2020, which added a temporary exception to the 50% limit on the amount that businesses may deduct for food or beverages. .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. 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. The IRS has announced the special per diem rates that can be used to substantiate the amount of business expenses incurred for travel away from home on or after October 1, 2021. services, https://www.irs.gov/pub/irs-drop/n-21-52.pdf, Social Security and Medicare Quickfinder Handbook, Agencies Increase 2023 Surprise Billing IDR Administrative Fee, IRS Proposes Permanent Relief From Physical Presence Requirement for Certain Electronic Signatures. Proc. 9340, 72 FR 41128). Explore all (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. (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. If 4.a. Proc. This revenue procedure provides temporary guidance regarding the public approval requirement under 147(f) of the Internal Revenue Code for tax-exempt qualified private activity bonds. Proc. .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. As a result, it will have a 403(b) Pre-approved Plan and be eligible for the Cycle system. They may not be relied upon as authoritative interpretations. Type(s) of contributions permitted under the Providers plan: _____a. PROVISIONS REQUIRED IN 403(b) PRE-APPROVED PLANS, SECTION 7. As a result of this modification, the interim amendment deadline set forth in section 15.06(1)(a) of Rev. 1 In general, capitalized terms are defined in section 4 of this revenue procedure. These monthly indexes are cumulated on a semiannual basis, and are published in the last Bulletin of each semiannual period. Proc. 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. If you have comments concerning the format or production of the Internal Revenue Bulletin or suggestions for improving it, we would be pleased to hear from you. Proc. 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 Providers plan (provided that an Opinion Letter has been issued with respect to the Mass Submitters plan). 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. (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 Submitters plan with the 403(b) Requirements. .10 Rev. There are, however, areas in which the Service will not issue letter rulings or determination letters. 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. Accordingly, section 4.02 of Rev. 26 CFR 601.201: Rulings and determination letters. 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. 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 plans Opinion Letter with respect to whether the form of the Adopting Employers plan satisfies the requirements of 401(m), unless the Adopting Employers plan provides for the safe harbor contributions under 401(m)(11) or 401(m)(12) to be made under another plan. Self-employment tax rate is 15.3% of net SE earnings, broken down asfollows: Social Security portion: Net SE earnings (up to limit) 12.4% Medicare portion: Net SE earnings 2.9% Additional Medicare tax of 0.9% on earned income over $200,000(Single, HOH, QW), $250,000 (MFJ), or $125,000 (MFS). See section 4.05 of Rev. .11 Requirements regarding dated signatures and adoption agreement provisions Each 403(b) Pre-approved Plan must include an Adopting Employer signature and date line. Proc. 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. Proc. 2016-37 sets forth a system of recurring remedial amendment cycles for qualified pre-approved plans, and sets forth plan amendment deadlines for interim and discretionary amendments made to these plans. If an application is withdrawn, the case may be referred to IRS Employee Plans Examinations. For information as to where to access per diem rates for various types of Government travel, please consult the table in 301-11.6. (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 location is presumed convenient for residents of the approving governmental unit if the public hearing is located in the approving governmental units capital or seat of government. .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. Generally, a space should be provided in the plan with instructions for the Adopting Employer to add language as necessary to satisfy 415. 2013-22, as modified by Rev. The principal author of this revenue procedure is Nathanael DeJonge of the Office of Associate Chief Counsel (Employee Benefits, Exempt Organizations and Employment Taxes). Pursuant to section 9.05(1), beginning on the first day of that plan year, Employer Xs plan is treated as an individually designed plan. 18 cents per mile driven for medical or moving purposes for qualified active duty members of the Armed Forces, up 4 cents from the rate for 2021. 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. Proc. 2021-4 (as updated annually). In response to these concerns, Rev. .18 Section 12 of Rev. The special meal and incidental expenses rates for taxpayers in the transportation industry are $66 for any travel locality within the continental United States and $71 for any travel locale outside the continental U.S. Thus, a separate 403(b) Pre-approved Plan is required for a plan that is intended to constitute a Retirement Income Account. .12 Interim 403(b) Pre-approved Plan See section 4.27(3)(a). ) or https:// means youve safely connected to the .gov website. Proc. (4) A separate application form (or Appendix A) must be submitted with respect to each adoption agreement for which an Opinion Letter is applied. This revenue procedure extends the time period until March 31, 2022. GSA The End Date of your trip can not occur before the Start Date. Proc. .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. Elective deferrals (other than Roth), _____e. brands, Corporate income However, the plan as adopted by a Provider must provide a method for investing assets. 2022 per diem rates Per diem rates effective July 2022 [PDF 635 KB] The per diem rates in lieu of the rates described in Notice 2021 -52 (the meal and incidental expenses only substantiation method) are $74 for travel to Connect with other professionals in a trusted, secure, 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. .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. Proc. We establish the per diem rates for the continental United States (CONUS), which includes the 48 contiguous states and the District of Columbia. Any ruling request pending with the Service on September 3, 2021, requesting a ruling on the issue described in section 3 of this revenue procedure will be closed and the user fee will be returned in full. This notice provides the 2021-2022 special per diem rates for taxpayers to use in substantiating the amount of ordinary and necessary business expenses incurred while traveling away from home. You may use the dropdown box below to select a country. 2017-41, 2017-29 I.R.B. ERISAEmployee Retirement Income Security Act. The Service is currently reviewing its prior ruling position on transactions described in section 3 of this revenue procedure. .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. is checked, complete the following information for the Mass Submitters plan on which this application is based, to the extent the information is available when this application is filed: 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). 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). 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. Rates for foreign countries are set by the State Department. You may use the dropdown box below to select a country. Please try again later. (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). Further, if more than one governmental unit is required to hold a public hearing, the hearings may be combined as long as the combined hearing affords the residents of all of the participating governmental units a reasonable opportunity to be heard. Proc. See section 22 of this revenue procedure regarding the deadline by which interim amendments must be adopted. (6) Pursuant to section 10.10, a Providers 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). 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. As provided in section 11.01 of Rev. 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. Proc. 5 For purposes of this revenue procedure, references to Rev. Generally, tax returns and tax return information are confidential, as required by 26 U.S.C. 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 plans Initial Remedial Amendment Period. Comprehensive 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 plans 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. See section 9 for the effect of certain plan amendments on a plans eligibility for the Cycle system. The US military pays its members per diem in accordance with the Joint Travel Regulations. Pursuant to section 5.08, the Provider will no longer have the authority to amend the plan on behalf of the Adopting Employer. An Opinion Letter issued to a Provider is not transferable. 2019-39, 2019-42 I.R.B. Proc. In the case of a plan maintained by more than one employer, the remedial amendment period ends on the last day of the tenth month following the last day of the plan year in which the remedial amendment period begins. 786, to change the portion of the year Sedona, Arizona is a high-cost locality under section 5 of Notice 2020-71. The IRSs 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 Employers plan. .04 Effect of employer amendments on a plans eligibility for the Cycle system Except as provided in section 9.05, employer amendments made to the 403(b) Pre-approved Plan will not affect the plans eligibility for the Cycle system. 2014 - 2023 FederalPay.org. .04 Section 15.06(1)(a) of Rev. .14 Sections 10 and 11 of Rev. .10 Governmental Plan A Governmental Plan is a governmental plan within the meaning of 414(d). ): 7. b. 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. To the extent feasible, lead plans and substantially identical plans should be submitted together. NONTRANSFERABILITY OF OPINION LETTER, SECTION 16. .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. 2016-37 is redesignated as section 15.06(2). Proc. Distinguished describes a situation where a ruling mentions a previously published ruling and points out an essential difference between them. 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. .12 Provider telephone numbers Each 403(b) Pre-approved Plan must include the Providers name, address, and telephone number (or a space for the address and telephone number of the Providers 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. .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. 2013-22 that began on the later of January 1, 2010, or the effective date of the plan, and that, pursuant to Rev. The application will be subject to a reduced user fee as provided in Appendix A of Rev. Revenue rulings and revenue procedures (hereinafter referred to as rulings) that have an effect on previous rulings use the following defined terms to describe the effect: Amplified describes a situation where no change is being made in a prior published position, but the prior position is being extended to apply to a variation of the fact situation set forth therein. 2017-18 provides that the last day of the Initial Remedial Amendment Period is March 31, 2020. 2017-41 provides for a single Opinion Letter program that combines and replaces the Master & Prototype (M&P) and Volume Submitter (VS) programs, under which M&P sponsors and VS practitioners, respectively, submitted their plans to the IRS for review. 2. 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. Unless otherwise provided by this revenue procedure, upon an Eligible Employers adoption of a 403(b) Pre-approved Plan, the plan becomes eligible for the Cycle system. The Service has determined that it is in the interest of sound tax administration not to issue rulings on such transactions while it reviews their proper tax treatment. Proc. .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. 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. See section 23.02. For more information on FY 2021 travel per diem rates, please visit www.gsa.gov/perdiem. .01 This revenue procedure sets forth the procedures of the Internal Revenue Service (IRS) for issuing Opinion Letters1 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). The Provider also must notify each Adopting Employer of the withdrawal of the application and the consequences of the withdrawal to the Adopting Employer. See section 4.27. In this case, the previously published ruling is first modified and then, as modified, is superseded. Proc. 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). If the new ruling does more than restate the substance of a prior ruling, a combination of terms is used. While the IRSs 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). However, section 23.02 of this revenue procedure extends the deadline for the initial amendment. Except for refunding bonds described in 147(f)(2)(D), a bond issue must be approved by the governmental unit issuing the bonds (or on behalf of which such bonds are issued) and by the governmental unit having jurisdiction over the area in which any facility to be financed by the issue is located. 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. Providers and Mass Submitters signatures under penalties of perjury (required if 4.c. (c) any plan not described in (a) or (b). 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