Common use of Determination letter application Clause in Contracts

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.