The IRS recently issued Revenue Procedure 2015-6 (the “Rev. Proc.”), which describes the IRS’s revised procedures for requesting determination letters on the qualified status of retirement plans, including 401(k) plans, profit sharing plans, and defined benefit pension plans (“DL Request”). Changes to the DL Request procedures include new IRS procedures for addressing procedurally or technically deficient DL Requests, new documentation to be included with a DL Request, clarified requirements for DL Requests involving merged plans, and a change in the address to which DL Requests should be submitted. The Rev. Proc. is effective as of February 1, 2015 and supersedes the IRS’s prior DL Request procedures in Revenue Procedure 2014-6.
Revenue Procedure 2015-6 is available here.