Amendment by Provider. The Provider may amend any part of the Plan. However, for purposes of reliance on an opinion or determination letter, the provider will no longer have the authority to amend the plan on behalf of the employer as of the date (a) the employer amends the plan to incorporate a type of plan described in section 6.03 of Rev. Proc. 2017-41 that is not permitted under the Pre-approved program, or (b) the Internal Revenue Service notifies the employer, in accordance with section 8.06(3) of Rev. Proc. 2017-41, that the plan is an individually designed plan due to the nature and extent of employer amendments to the plan. For purposes of amendments by the Provider, the mass submitter shall be recognized as the agent of the Provider and shall have the right to amend the Plan and submit it to the Internal Revenue Service. If the Provider does not adopt the amendments made by the mass submitter, it will no longer be a Provider of a Plan identical to or a minor modifier of the mass submitter plan.
Amendment by Provider
