The preceding sentence applies to an Eligible Employer that adopts a 403(b) Pre-approved Plan that amends or restates a plan maintained by the Eligible Employer, as long as the form of the plan that is being amended or restated satisfies the 403(b) Requirements at the time of the adoption of the 403(b) Pre-approved Plan. .26 Retirement Income Account A Retirement Income Account is a defined contribution program established or maintained by a Church, including an organization described in 414(e)(3)(A), to provide benefits under 403(b) for an employee described in 403(b)(1) (including an employee described in 414(e)(3)(B)) or his or her beneficiaries, as described in 403(b)(9). See section 11 for rules relating to Mass Submitter plans, including procedures for identical adopters and minor modifier adopters of Mass Submitter plans. Nor does it prevent a 403(b) Pre-approved Plan from using Investment Arrangements that are more restrictive than required by 403(b) or the single plan document or the basic plan document and adoption agreement. Proc. .14 Crediting of service taking into account 414(b), (c), (m), and (o) Each 403(b) Pre-approved Plan that is not a Governmental Plan must credit all service with any employer aggregated with the Adopting Employer under 414(b), (c), (m), or (o) and the regulations thereunder, as service with the Adopting Employer maintaining the plan. 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. The plan also must state that the nondiscrimination requirements will be applied to any employee other than an employee of a QCCO or Church. .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. .02 Maintenance and availability of records of adopting employers A Provider must maintain, or have maintained on its behalf, for each of its plans, a record of the names, business addresses, and taxpayer identification numbers of all Adopting Employers. 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. Proc. Proc. .13 Definition of employee Each 403(b) Pre-approved Plan that is not a Governmental Plan must define an employee as any employee of the Adopting Employer maintaining the plan or any other Eligible Employer aggregated with that Adopting Employer under 414(b), (c), (m), or (o) and the regulations thereunder. or 4.b., checked): Under penalties of perjury, I declare that I have examined this application, including accompanying statements, and to the best of my knowledge and belief it is true, correct, and complete. However, a Provider need not maintain records with respect to employers that, to the best of the Providers knowledge, ceased to maintain its Pre-approved Plan more than three years earlier. The high-low M&IE rates increase to $74 (from $71) for travel to high-cost locations and to $64 (from $60) for travel to other locations. (5) In the case of multiple employers that are not part of the same controlled group (as determined under 414(b), (c), (m), or (o)) participating in the plan, each Adopting Employer must identify whether it is a Church, QCCO, non-QCCO, or minister. (3) Additionally, the Adopting Employer of a Standardized Plan may not rely on the Opinion Letter for the Standardized Plan with respect to: (a) whether the timing of any amendment to the Adopting Employers plan (or series of amendments) satisfies the nondiscrimination requirements of 1.401(a)(4)-5(a), except with respect to plan amendments granting past service that meet the safe harbor described in 1.401(a)(4)-5(a)(3) and are not part of a pattern of amendments that significantly discriminates in favor of highly compensated employees, or (b) whether the Adopting Employers plan satisfies the effective availability requirement of 1.401(a)(4)-4(c) with respect to any benefit, right, or feature. However, if, instead, Employer X decides to continue to be an individually designed plan, then, by the end of Cycle 3, Employer Xs plan must be amended to reflect all changes in 403(b) Requirements for which the Remedial Amendment Period applicable to individually designed plans will have expired;8 moreover, after Cycle 3, Employer Xs plan is subject to the Remedial Amendment Period rules for individually designed plans. Proc. 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. The notice includes (1) the special transportation industry meal and incidental expenses rates, (2) the rate for the incidental expenses only deduction, and (3) the rates and list of high-cost localities for the high-low substantiation method. discount pricing. For purposes of computing the amount allowable as a deduction for travel away from home, this notice is effective for meal and incidental expenses or for incidental expenses only paid or incurred on or after October 1, 2021. See section 8. 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. .15 Uniformed Services Employment and Reemployment Rights Act and 414(u) Each 403(b) Pre-approved Plan must include a provision reflecting the requirements of 414(u). NONTRANSFERABILITY OF OPINION LETTER, SECTION 16. Proc. (See the Form 5305 series, which provides model IRA documents that have been pre-approved by the IRS and for which an opinion letter is not needed. (Compare with modified, below). 2016-37, including the merger of the M&P and VS programs as provided in Rev. All published rulings apply retroactively unless otherwise indicated. .04 Section 15.06(1)(a) of Rev. For this purpose, for a 403(b) Pre-approved Plan that is not a Governmental Plan, the Adopting Employers controlled group is determined under 414(b), (c), (m), or (o) and the regulations thereunder; for a 403(b) Pre-approved Plan that is a Governmental Plan, the Adopting Employers controlled group is determined in a manner consistent with Notice 89-23. 2017-41, 2017-29 I.R.B. 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. 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. b. .02 This revenue procedure modifies the procedures for the 403(b) Pre-approved Plan program to be more similar to the procedures applicable under the 401(a) pre-approved plan program in several ways, including: simplifying the 403(b) Pre-approved Plan program by eliminating the distinction between prototype and volume submitter plans; providing that the IRS will issue a Cumulative List of Changes in the 403(b) Requirements (Cumulative List) identifying the 403(b) Requirements that the IRS will take into account in reviewing 403(b) Pre-approved Plans submitted for Cycle 2; making 403(b) Pre-approved Plan program provisions regarding reliance on an Opinion Letter more similar to the provisions applicable under the 401(a) pre-approved plan program, including provisions that permit the submission during the Employer Adoption Window of an application for a determination letter using Form 5307, Application for Determination for Adopters of Modified Volume Submitter Plans, by (1) an Adopting Employer of a Nonstandardized Plan that makes amendments to the plan that are not extensive, or (2) an Adopting Employer of any 403(b) Pre-approved Plan (whether a Standardized Plan or a Nonstandardized Plan) that adds language to satisfy the requirements of 415 due to the required aggregation of plans;2 and. See Rev. If a Mass Submitter repeatedly fails to identify the modifications, the IRS may deny permission to that Mass Submitter to submit additional modifications. Proc. 9 In order to satisfy the 403(b) Requirements, a plan must comply with all relevant 403(b) Requirements, not solely those on the applicable Cumulative List, which generally reflects only the most recent changes to the 403(b) Requirements. (6) a plan grandfathered under Rev. 2019-39, with respect to certain Form Defects first occurring during Cycle 1 will end on the last day of the Cycle in which an application for an Opinion Letter that considers the Form Defect may be submitted. For example, a Flexible Plan could include as an optional provision a provision permitting participant loans, provided that the provision satisfies the 403(b) Requirements and the plan is drafted so that the exclusion of the provision does not cause the plan to fail to satisfy the 403(b) Requirements. In the continental United States (CONUS), domestic per diem rates are established by the U.S. General Services Administration. .07 Applications for a minor modifier adopter of a Mass Submitters 403(b) Pre-approved Plan with respect to a Cycle will no longer be accepted after that Cycles Employer Adoption Window begins. This revenue procedure modifies the interim amendment deadline set forth in section 15.04(1) of Rev. Secure .gov websites use HTTPS In those based on positions taken in rulings to taxpayers or technical advice to Service field offices, identifying details and information of a confidential nature are deleted to prevent unwarranted invasions of privacy and to comply with statutory requirements. All rights reserved. Elective deferrals (other than Roth), _____e. EMPLOYER RELIANCE ON OPINION LETTER, SECTION 10. 2020-21 is modified as follows: .02 Time period. Additionally, a Cycle 1 403(b) Pre-approved Plan that is intended to be a Retirement Income Account may be amended to permit the participation of employees of certain church-related organizations, as described in 414(e)(3)(B), retroactive to the beginning of Cycle 2. is checked, are applications on behalf of at least 15 unaffiliated Providers who are sponsoring the identical basic plan document or Single Document Plan included with this application? 2021-3. By law, GSA sets these rates annually. (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 period described in section 4.02 of Rev. Proc. 2016-37 provides that, for a tax-exempt employer, the adoption deadline for an interim amendment set forth in section 15.04(1) and 15.05 applies, as modified by section 15.06(2). A Single Document Plan may include alternate paragraphs and options (including blanks to be completed by the Adopting Employer in accordance with specified parameters) that may be selected by an Adopting Employer. The likely respondents are banks, insurance companies, other financial institutions, law, actuarial, and consulting firms, employee benefit practitioners and Eligible Employers. .11 Rev. Territories and Possessions are set by the Department of Defense. .14 Mass Submitter A Mass Submitter is any person that: (1) has an established place of business in the United States where it is accessible during every business day, and (2) submits Opinion Letter applications on behalf of at least 15 unaffiliated Providers, each of which is offering, on a word-for-word identical basis, the same plan. Proc. Proc. .09 Adopting Employer modification to satisfy 415 Each 403(b) Pre-approved Plan must provide that plan provisions may be amended by the Adopting Employer to the extent necessary to satisfy 415 because of the required aggregation of multiple plans under that section. Pursuant to this revenue procedure, the On-Cycle Submission Period for Providers to submit applications for an Opinion Letter for Cycle 2 begins on May 2, 2022, and ends on May 1, 2023. The standard meal allowance, which is the federal meals and incidental expense (M&IE) per diem rate. The determination letter application must be filed during the applicable Employer Adoption Window (for example, a determination letter application for a Cycle 2 plan must be filed during the Cycle 2 Employer Adoption Window). Further, it sets forth a system of recurring Remedial Amendment Periods for correcting Form Defects in 403(b) Pre-approved Plans first occurring after the Initial Remedial Amendment Period (that is, after June 30, 2020), and provides a limited extension of the Initial Remedial Amendment Period for certain Form Defects. .14 Sections 10 and 11 of Rev. Please try again later. .14 No Opinion Letter for later plan amendments The IRS will not issue an Opinion Letter with respect to amendments made between applicable On-Cycle Submission Periods, and the Provider should not submit an application for an Opinion Letter with respect to plan amendments. This section 16 does not impose a requirement on a Provider to monitor compliance of an Adopting Employers plan with the 403(b) Requirements, but it provides that the Provider has a duty to inform the Adopting Employer if the Provider has knowledge that the Adopting Employers plan may no longer satisfy those requirements. 467, Rev. 172 (or its successor). Your online resource to get answers to your product and .01 In general This revenue procedure is effective on July 1, 2020, the day Cycle 2 began, and, except as otherwise stated, applies to applications for an Opinion Letter submitted solely with respect to Cycle 2 and subsequent Cycles. media, Press 775. 369. The Introduction at the beginning of this issue describes the purpose and content of this publication. 2013-22 is considered a Cycle 1 Opinion Letter. 2021-4 (updated annually) and a signed certification that all necessary amendments required by the IRS for the form of the Providers plan to continue to satisfy the 403(b) Requirements have been made and communicated to all Adopting Employers. For a taxpayer properly applying the rules of Revenue Procedure 2019-48,Notice 2021-63 provides a special rule that allows the taxpayer to treat the full meal portion of a per diem rate or allowance as being attributable to food or beverages from a restaurant beginning January 1, 2021, through December 31, 2022. The IRS began accepting Cycle 1 applications for opinion and advisory letters regarding the acceptability under 403(b) of the form of prototype plans and volume submitter plans, respectively, on June 28, 2013. .05 An Opinion Letter does not consider issues related to a plans coverage of multiple employers that are not in a single controlled group For a 403(b) Pre-approved Plan that is not a Governmental Plan, an Opinion Letter does not express an opinion, and may not be relied upon, with respect to whether the plan meets any requirements that apply due to a plans coverage of multiple employers that are not in a single controlled group for purposes of 414(b), (c), (m), or (o) and the regulations thereunder. See section 8.04. 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. Proc. See EPCRS, Rev. Similarly, for example, if an Adopting Employers Single Document Plan offers both Investment Arrangements that permit loans and Investment Arrangements that do not permit loans, then the single plan document must include provisions reflecting the 403(b) Requirements, including 1.403(b)-6, and 1.72(p)-1, and must provide that, to the extent permitted by the terms governing the applicable Investment Arrangement, participant loans are available. Meals and incidentals allowances are $20 for breakfast, $15 for lunch, $35 for dinner, and $10 for incidentals. 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. The IRS will not issue an Opinion Letter with respect to amendments made between applicable On-Cycle Submission Periods, and a Mass Submitter should not submit an application for an Opinion Letter with respect to plan amendments. The IRS anticipates providing updated LRMs before the On-Cycle Submission Period with respect to a Cycle begins. These provisions must be included in the adoption agreement of an Adoption Agreement Plan. 8 For an individually designed plan, the Remedial Amendment Period for a Form Defect related to a change in 403(b) Requirements generally ends on the last day of the second calendar year that begins after the issuance of the Required Amendments List in which the change in 403(b) Requirements appears. Each 403(b) Pre-approved Plan that is a Governmental Plan must define an employee as any employee of the Adopting Employer maintaining the plan or any other Eligible Employer aggregated with that Adopting Employer in a manner consistent with Notice 89-23. See section 21. This notice also modifies Notice 2020-71, 2020-40 I.R.B. .05 Section 15.06(2) of Rev. Section 1.403(b)-3(b)(3)(i) generally provides that a contract does not satisfy the requirements of 1.403(b)-3(a) (regarding exclusion of contributions from gross income) unless it is maintained pursuant to a plan. A basic plan document and all associated adoption agreements should be submitted simultaneously. .16 Section 11.03 of Rev. .02 Interim amendment requirement A 403(b) Pre-approved Plan must be operated in accordance with its written plan document. A Provider may include or delete optional provisions of a Mass Submitter plan, but once the Provider has decided to include an optional provision, it must offer that provision to all Adopting Employers. 2016-37 (that is, a disqualifying provision that results in the failure of the plan to satisfy the qualification requirements of the Code by reason of a change in those requirements that is effective after December 31, 2001, or that is integral to such disqualifying provision). Proc. See section 4.04 of Rev. 2016-37, 2016-29 I.R.B. The IRS anticipates establishing a program that would permit Adopting Employers to apply for a determination letter on Form 5300, Application for Determination for Employee Benefit Plan, under rules and procedures similar to the rules and procedures applicable to 401(a) pre-approved plans (see section 20.03 of Rev. Unless otherwise specified, the per diem locality is defined as "all locations within, or entirely surrounded by, the corporate limits of the key city, including independent entities located within those boundaries. Under the high-low method, the per diem rate for all 2020-21, effective May 4, 2020, provides temporary guidance regarding the public approval requirement under 147(f). Proc. If a Mass Submitter fails to identify a significant modification, the failure will be considered a material misrepresentation, and an Adopting Employer may not rely on the Opinion Letter that may be issued with respect to the plan for the modification or any other provision of the plan that may be affected by the modification. An official website of the U.S. General Services Administration. 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. Minor modifier adopter of Mass Submitter plan. .01 In general A Cycle 1 403(b) Pre-approved Plan that is intended to be a Retirement Income Account may be amended by a Provider, a Mass Submitter, or an Adopting Employer to permit the participation of an employee described in 414(e)(3)(B), retroactive to the beginning of Cycle 2, July 1, 2020. Upon written request, a Provider must provide to the IRS a list of Adopting Employers that indicates, to the best of the Providers knowledge, which of those employers continue to maintain the plan as a Pre-approved Plan and which of those employers have ceased to maintain its 403(b) Pre-approved Plan within the preceding three years. In addition, the Mass Submitter may then submit applications for an Opinion Letter under this section 11.01 for its other plans, regardless of the number of identical adopters of the other plans. (7) Any hardship distribution satisfies the safe harbor standards in the regulations under 401(k). This revenue procedure amplifies Rev. See section 4.26. By contrast, a change by a Provider of a plan meant to be adopted by a public school, as defined in section 5.17(1)(a), to remove any nondiscrimination provisions that do not apply to a public school from a Mass Submitters 403(b) Pre-approved Plan that was designed for a tax-exempt organization would not be considered a Minor Modification. See Rev. (ii) Administrative provisions A Mass Submitter may offer a variety of administrative provisions in its plan for Providers to include or delete from their version of the plan. (Also: 147, 1.147(f)-1). (b) Optional provisions A Flexible Plan may include optional provisions that comply with the requirements set forth in this paragraph. .01 General limits on Opinion Letters An Opinion Letter will be issued only to a Provider or Mass Submitter. Section 15.06 ( 1 ) of Rev and all associated adoption agreements should be simultaneously! Rules relating to Mass Submitter plans, including the merger of the General... See section 11 for rules relating to Mass irs per diem rates 2021 international plans its written plan document and all adoption! Adopters and minor modifier adopters of Mass Submitter repeatedly fails to identify the modifications the... Will be issued only to a Provider or Mass Submitter, 2020-40 I.R.B the Department Defense! 2020-21 is modified as follows:.02 Time period modifies notice 2020-71, 2020-40 I.R.B that Mass Submitter.. Procedure modifies the interim amendment requirement a 403 ( b ) Pre-approved plan be. 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