Determination letter application. In any case in which correction of a Qualification Failure is made by plan amendment, as permitted under section 4.05, other than the adoption of an amendment designated by the Service as a model amendment or the adoption of a prototype or volume submitter plan for which the Plan Sponsor has reliance on the plan’s opinion or advisory letter as provided in Rev. Proc. 2008-6, 2008-1 I.R.B. 192, and the Plan Sponsor is submitting a determination letter request as permitted under section 6.05, the Plan Sponsor must submit a copy of the plan document in restated form, the appropriate application form (i.e., Form 5300, 5307 or 5310 ), the appropriate user fee concurrently and to the same address as the VCP submission, and the most recent version of the From 8717, User Fee for Employee Plan Determination, Opinion and Advisory Letter Request. Pursuant to section 12.04 of Rev. Proc. 2007-44, effective as of July 9, 2007, Form 6406, Short Form Application for Determination for Minor Amendment of Employee Benefit Plan, may not be used to apply for a determination letter. An application submitted with this form will no longer be accepted by the Service. The user fee for the determination letter application and the fee for the VCP submission must be submitted on separate checks made payable to the U.S. Treasury. See section 11.13 for the VCP mailing address.
Determination letter application. In any case in which correction of a Qualified Plan failure includes correction of a Plan Document Failure or correction of an Operational Failure by plan amendment as permitted under section 4.06, other than adoption of an amendment designated by the Service as a model amendment or a standardized or prototype plan, the Plan Sponsor must submit the amendment, the appropriate application form (i.e., Form 5300 series or Form 6406), and the appropriate user fee. The user fee for the determination letter application and the fee for a VCP submission which requires an upfront fee, for example, a VCO or VCS submission, must be submitted on separate certified or cashier’s checks made payable to the U.S. Treasury.
Determination letter application. In any case in which correction of a Qualification Failure includes correction of a Plan Document Failure or Demographic Failure, or an Operational Failure by plan amendment, as permitted under section 4.05, other than the adoption of an amendment designated by the Service as a model amendment or the adoption of a prototype or volume submitter plan for which the Plan Sponsor has reliance on the plan’s opinion or advisory letter as provided in Rev. Proc. 2003-6, 2003-1 I.R.B. 191, the Plan Sponsor must submit a copy of the amendment, the appropriate application form (i.e., Form 5300 series or Form 6406), and the appropriate user fee concurrently and to the same address as the VCP submission. The user fee for the determination letter application and the fee for the VCP submission must be submitted on separate checks made payable to the U.S. Treasury. See section 11.11 for the VCP mailing address.
Determination letter application. In any case in which correction of a Qualification Failure is made by plan amendment, as permitted under section 4.05, other than the adoption of an amendment designated by the Service as a model amendment or the adoption of a prototype or volume submitter plan for which the Plan Sponsor has reliance on the plan’s opinion or advisory letter as provided in Rev. Proc. 2006-6, 2006-1 I.R.B. 204, and the Plan Sponsor is submitting a determination letter request as permitted under section 4.06, the Plan Sponsor must submit a copy of the amendment, the appropriate application form (i.e., Form 5300 series) to the extent required by section 4.06, and the appropriate user fee concurrently and to the same address as the VCP submission. The user fee for the determination letter application and the fee for the VCP submission must be submitted on separate checks made payable to the U.S. Treasury. See section 11.12 for the VCP mailing address.
Determination letter application. In any case in which correction of a Qualification Failure is made by plan amendment, as permitted under section 4.05, other than the adoption of an amendment designated by the Service as a model amendment or the adoption of a prototype or volume submitter plan for which the Plan Sponsor has reliance on the plan’s opinion or advisory letter as provided in Rev. Proc. 2006-6, 2006-1 I.R.B. 204, and the Plan Sponsor is submitting a determination letter request as permitted under section 4.06, the Plan Sponsor must submit a copy of the amendment, the appropriate application form (i.e., Form 5300 series) to the extent required by section 4.06, and the appropriate user fee concurrently and to the same address as the VCP submission. The user fee for the determination letter application and the fee for the VCP submission must be submitted on separate checks made payable to the U.S. Treasury. See section 11.12 for the VCP mailing address. .04 Date fee due generally. Except as provided in sections 11.05 and 12.02(3), the VCP fee under section 12 and, if applicable, the determination letter user fee, must be included with the submission. The VCP fee and the determination letter user fee must be submitted on separate checks made payable to the U.S. Treasury. If the appropriate fees are not included in the submission, the submission will be returned.
Determination letter application. In any case in which correction of a Qualified Plan failure includes correction of a Plan Document Failure or correction of an Operational Failure by plan amendment as permitted under section 4.06, other than adoption of an amendment designated by the Service as a model amendment or a standardized or prototype plan, the Plan Sponsor must submit the amendment, the appropriate application form (i.e., Form 5300 series or Form 6406), and the appropriate user fee.
