IRS Revenue Procedure 2017-4 Revises Determination Letter Procedures | Practical Law
The Internal Revenue Service (IRS) issued Revenue Procedure 2017-4, which provides updated procedures for determination letter requests and the user fee program.
Employers may request determination letters on whether covered employees are leased employees only to the extent the employer is otherwise eligible to apply for a determination letter under Revenue Procedure 2016–37.
Employers maintaining individually designed plans may no longer request determination letters on whether a plan sponsor is part of an affiliated service group (for more information on the affiliated service group rules, see Practice Note, Controlled Group and Affiliated Service Group Rules).
Plans no longer have the alternative of requesting a determination letter in conjunction with a minimum funding waiver request. Requests for minimum funding waivers may still be submitted to the IRS Office of Associate Chief Counsel (Tax Exempt and Government Entities) as requests for private letter rulings (see Practice Note, Minimum Funding Standards for Defined Benefit Plans).
Revenue rulings, information letters, and waivers of the minimum funding standard are no longer issued by IRS Employee Plans Rulings and Agreements but by the IRS Office of Associate Chief Counsel.
The procedures for requesting relief under Internal Revenue Code Section 7805(b) have been modified to reflect a delegation of authority within the IRS.
The procedures for user fees have been modified to reflect:
the elimination of the five-year remedial amendment period under Section 4 of Revenue Procedure 2016–37; and