The determination letter program (see Practice Note, Revised IRS Determination Letter Program for Qualified Plans).

Certain user fees, including the user fee for Form 5310 (Application for Determination for Terminating Plan).

The Voluntary Correction Program (VCP) submission fees (see Practice Note, Correcting Qualified Plan Errors Under EPCRS: Voluntary Correction with Service Approval Program: VCP).

General information about the types of advice provided by the IRS Tax Exempt and Government Entities Division, Employee Plans Rulings and Agreements Office (Employee Plans Rulings and Agreements).

General procedures for letter ruling and determination letter requests.

Specific procedures for determination letter requests.

The user fees for advice requested from Employee Plans Rulings and Agreements.

Section 8.02(3), Other Circumstances, has been added to provide a new category of transactions for which a determination letter may be requested.

Section 8.03(1) has been revised to include Internal Revenue Code Section 414(b), (c), and (m) (26 U.S.C. § 414(b), (c), and (m)) in the list of statutory provisions for which determination letters will not be issued under Rev. Proc. 2019-4.

Section 9.03 has been modified to clarify that a plan may be reviewed for, and a determination may be relied on with respect to, whether the plan terms satisfy a design-based safe harbor (26 C.F.R. §§ 1.401(a)(4)-2(b) and 1.401(a)(4)-3(b)) if the plan document includes a definition of compensation that satisfies the definition in 26 C.F.R. § 1.414(s)-1(c).

Section 10.04, which encouraged applicants to submit a reference list with their applications for determination letters, has been deleted.

Section 10.11 has been modified to include the revised procedures Employee Plans Rulings and Agreements uses for processing incomplete applications for determination letters.

Section 30.03(4) has been revised to remove a change in accounting method from the list of actions that do not require payment of a user fee.

Section 30.07(2) has been revised to require VCP submissions and user fees to be submitted using www.pay.gov, beginning April 1, 2019 (see Legal Update, Rev. Proc. 2018-52 Modifies EPCRS by Requiring Use of Pay.Gov for VCP Submissions and Fee Payments).

Section 30.07(3) has been revised to clarify that user fees for pre-approved plan submissions and letter rulings cannot be paid using www.pay.gov. Instead, taxpayers must send a check with their request for a letter ruling, opinion letter, or advisory letter.

Section 30.08 has been updated to clarify that Form 8950, Application for Voluntary Correction Program (VCP) Submission under the Employee Plans Compliance Resolution System (EPCRS) and Form 8951, User Fee for Application for Voluntary Correction Program (VCP) must be included in VCP submissions made before April 1, 2019.

Appendix A, .03 (opinion letters on master and prototype (M&P) plans submitted under Rev. Proc. 2015-36), .04 (advisory letters on volume submitter (VS) plans submitted under Rev. Proc. 2015-36), .07 (opinion letters on Code Section 403(b) prototype plans), and .08 (advisory letters on Code Section 403(b) VS plans) have been revised to remove certain submissions and user fees that no longer apply.

The user fee in Appendix A, .06(1)(c), for Form 5310 (Application for Determination for Terminating Plan), has been increased from $2,300 to $3,000 for applications submitted on or after July 1, 2019.

Section 4 has been updated to provide that Employee Plans Rulings and Agreements considers voluntary closing agreement requests to resolve certain issues that are not eligible for the EPCRS.

Section 6.03(b)(4) has been deleted to clarify that letter ruling requests cannot be submitted by fax.

Section 24.03 has been revised to provide that Employee Plans Rulings and Agreements will:

Question 30 of Appendix E, which concerned relief requested under Code Section 7805(b) (26 U.S.C. § 7805(b)), has been deleted.

References to Office of Associate Chief Counsel (Tax Exempt and Government Entities) have been replaced with Office of Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes).