The freely available Adobe Acrobat Reader software is required to view, print, and search the guidance listed below. January 2024 – Present Rev. Proc. 2024-4, 2024-01 I.R.B. 160 Updates Rev. Proc. 2023-4, 2023-1 IRB 162, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division, Employee Plans Rulings and Agreements, and the procedures that apply to requests for determination letters and private letter rulings. Rev. Proc. 2024-32, 2024-34 I.R.B, 523 Updates the procedures in Rev. Proc. 2017-55 to set forth the procedure by which the sponsor of a defined benefit plan that is subject to the funding requirements of Section 430 may request approval from the IRS for the use of plan-specific substitute mortality tables in accordance with Section 430(h)(3)(C) and Section 1.430(h)(3)-2. This revenue procedure also specifies the date by which the use of a previously approved substitute mortality table must be terminated in conjunction with the replacement of the generally applicable mortality tables specified in Section 430(h)(3)(A) and Section 1.430(h)(3)-1. January 2023 – December 2023 Rev. Proc. 2023-4, 2023-01 I.R.B. 162 Updates Rev. Proc. 2022-4, 2022-1 IRB 161, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division, Employee Plans Rulings and Agreements, and the procedures that apply to requests for determination letters and private letter rulings. Rev. Proc. 2023-31, 2023-40 I.R.B.1057 Supersedes Rev. Proc. 2015-47, 2015-39 IRB 419, which sets forth procedures for filers of Forms 8955-SSA and 5500-EZ to request a hardship waiver of the requirement to file those forms electronically. Rev. Proc. 2023-37, 2023-51 I.R.B.1491 Sets forth the rules regarding qualified pre-approved plans and section 403(b) pre-approved plans, and combines, conforms, clarifies, and updates rules for those plans previously set forth in prior revenue procedures. January 2022 - December 2022 Rev. Proc. 2022-4, 2022-1 I.R.B. 161 Updates Rev. Proc. 2021-4, 2021-1 IRB 157, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division, Employee Plans Rulings and Agreements. Specifically, this revenue procedure updates the procedures that apply to requests for determination letters and private letter rulings, and the user fees applicable to submissions made for letter ruling requests and opinion letters on pre-approved plans. Rev. Proc. 2022-28, 2022-27 I.R.B. 65 Amplifies Rev. Proc. 2022-3, 2022-1 IRB 144, which sets forth areas of the Code relating to issues on which the IRS will not issue letter rulings or determination letters. This revenue procedure announces that the IRS will not issue letter rulings on whether certain transactions result in an employer reversion within the meaning of IRC Section 4980(c)(2). Rev. Proc. 2022-40, 2022-47 I.R.B. 487 Rev. Proc. 2022-40 provides the circumstances under which a plan sponsor may submit a determination letter application to the IRS with respect to a qualified individually designed plan, to permit the submission of determination letter applications for section 403(b) individually designed plans. January 2021 - December 2021 Rev. Proc. 2021-4, 2021-01 I.R.B. 157 Updates Rev. Proc. 2020-4, 2020-1 I.R.B. 148, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division, Employee Plans Rulings and Agreements, and the procedures that apply to requests for determination letters and private letter rulings. Rev. Proc. 2021-30, 2021-31 Updates the comprehensive system of correction programs for sponsors of retirement plans that are intended to satisfy the requirements of IRC Sections 401(a), 403(a), 403(b), 408(k), or 408(p), but that have not met these requirements for a period of time. This system, the Employee Plans Compliance Resolution System (“EPCRS”), permits Plan Sponsors to correct these failures and thereby continue to provide their employees with retirement benefits on a tax-favored basis. The components of EPCRS are the Self-Correction Program (“SCP”), the Voluntary Correction Program (“VCP”), and the Audit Closing Agreement Program (“Audit CAP”). Rev. Proc. 2021-37, 2021-38 I.R.B. 385 Sets forth the procedures of the IRS for issuing opinion letters regarding the satisfaction in form of Section 403(b) pre-approved plans with respect to the requirements of IRC Section 403(b) for the second remedial amendment cycle (Cycle 2). This revenue procedure also sets forth the rules for determining when remedial amendment periods expire for Section 403(b) pre-approved plans. Rev. Proc. 2021-38, 2021-38 I.R.B. 425 Modifies Rev. Proc. 2016-37 to extend the deadline for adopting an interim amendment for a Section 401(a) pre-approved plan to match the deadline for adopting an interim amendment for a Section 403(b) pre-approved plan, which is set forth in Rev. Proc. 2021-37. January 2020 – December 2020 Rev. Proc. 2020-4, 2020-01 I.RB. 148 Contains information on the types of advice provided by the Commissioner, Tax Exempt and Government Entities Division, Employee Plans Rulings and Agreements Office, including procedures for issuing determination letters and letter rulings. Rev. Proc. 2019-4 is superseded. Rev. Proc. 2020-9, 2020-02 I.R.B. 294 Clarifies which amendments are treated as integral to a plan provision that fails to satisfy the qualification requirements of the Code by reason of a change to those requirements made by the recently published regulations under Sections 401(k) and 401(m) relating to hardship distributions of elective deferrals. This revenue procedure also extends the deadline, applicable to pre-approved plans, for adopting an interim amendment relating to those regulations. Rev. Proc. 2020-10, 2020-02 I.R.B. 295 Rev. Proc. 2017-41 sets forth procedures for providers of pre-approved plans to obtain opinion letters, once every six years, for qualified pre-approved plans submitted with respect to the third (and subsequent) six-year remedial amendment cycles. Defined benefit and defined contribution pre-approved plans are under different six-year remedial amendment cycles. This revenue procedure provides that the third six-year remedial amendment cycle for pre-approved defined benefit plans begins on May 1, 2020 and ends on January 31, 2025. It also provides that the on-cycle submission period for providers to submit opinion letter applications begins on August 1, 2020 and ends on July 31, 2021. Rev. Proc. 2020-46, 2020-45 I.R.B. 995 Modifies and updates Rev. Proc. 2016-47, 2016-37 I.R.B. 346, which provides a list of permissible reasons for a taxpayer to self-certify eligibility for a waiver of the 60-day rollover requirement under certain eligible retirement plans. This revenue procedure modifies that list by adding a new reason: a distribution was made to a state unclaimed property fund. January 2019 - December 2019 Rev. Proc. 2019–4, 2019-1 I.R.B. 146 Contains revised procedures for determination letters and letter rulings issued by the Commissioner, Tax Exempt Agreements Office. Rev. Proc. 2018–4 is superseded. Rev. Proc. 2019-19, 2019-19 I.R.B. 1086 Modifies and supersedes Rev. Proc. 2018-52, the most recent prior consolidated statement of the correction programs under EPCRS. This update is a limited update and is published primarily to expand SCP eligibility to permit correction of certain Plan Document Failures and certain plan loan failures, and to provide an additional method of correcting Operational Failures by plan amendment under SCP. Rev. Proc. 2019-20, 2019-20 I.R.B. 1182 Provides for a limited expansion of the determination letter program with respect to individually designed plans. It also provides for a limited extension of the remedial amendment period under IRC Section 401(b) and Rev. Proc. 2016-37 under specified circumstances, and for special sanction structures that apply to certain plan document failures discovered by the IRS during the review of a plan submitted for a determination letter pursuant to this revenue procedure. January 2018 - December 2018 Rev. Proc. 2018–4, 2018-1 I.R.B. 146 Contains revised procedures for determination letters and letter rulings issued by the Commissioner, Tax Exempt and Government Entities Division, Employee Plans Rulings and Agreements Office. Rev. Proc. 2017–4 is superseded. Rev. Proc. 2018–19, 2018-14 I.R.B. 466 Modifies Rev. Proc. 2018–4, 2018–1 I.R.B. 146. Specifically, this revenue procedure changes one user fee set forth in Appendix A of Rev. Proc. 2018–4, Schedule of User Fees, with respect to applications on Form 5310, Application for Determination for Terminating Plan. That user fee is reduced from $3,000 to $2,300, effective January 2, 2018. Applicants who paid the $3,000 user fee listed in Rev. Proc. 2018–4 will receive a refund of $700. Rev. Proc. 2018–21, 2018-14 I.R.B. 467 Modifies the procedures of the IRS for issuing opinion and advisory letters for pre-approved master and prototype and volume submitter plans as provided in Rev. Proc. 2015–36. In particular, this revenue procedure modifies sections 6.03(7)(c) and 16.03(7)(c) of Rev. Proc. 2015–36 to allow pre-approved defined benefit plans containing a cash balance formula to provide for the actual rate of return on plan assets as the rate used to determine interest credits. Rev. Proc. 2018–42, 2018-36 I.R.B. 424 Modifies Rev. Proc. 2017–41 to extend the deadline for submitting on-cycle applications for opinion letters for pre-approved defined contribution plans for the third six-year remedial amendment cycle from October 1, 2018, to December 31, 2018. Rev. Proc. 2018–52, 2018-42 I.R.B. 611 Modifies and supersedes Rev. Proc. 2016–51, 2016–42 I.R.B. 465, which sets forth the Employee Plans Compliance Resolution System for sponsors of retirement plans that have failed to satisfy certain requirements under IRC Section 401(a), 403(a), 403(b), 408(k), or 408(p). It sets forth new procedures for using the www.pay.gov website to file VCP submissions and pay user fees. Beginning on April 1, 2019, the IRS will no longer accept paper VCP submissions or process user fees paid with a paper check. January 2017 - December 2017 Rev. Proc. 2017–2, 2017-1 I.R.B.106 These procedures explain when and how an Associate office within the Office of Chief Counsel provides technical advice, conveyed in technical advice memoranda (TAMs). It also explains the rights that a taxpayer has when a field office requests a TAM regarding a tax matter. Rev. Proc. 2016–2 superseded. Rev. Proc. 2017–4, 2017-1 I.R.B. 146 This procedure contains consolidated and revised procedures for determination letters and letter rulings issued by the Commissioner, Tax Exempt and Government Entities Division, Employee Plans Rulings and Agreements Office. Rev. Proc. 2016–4, Rev. Proc. 2016–6, and Rev. Proc. 2016–8 are superseded. Rev. Proc. 2017-18, 2017-5 I.R.B. 743 Provides that the last day of the remedial amendment period for IRC Section 403(b) plans, for purposes of section 21 of Rev. Proc. 2013–22, 2013–18 I.R.B. 985, is March 31, 2020. Rev. Proc. 2017–41, 2017-29 I.R.B. 92 Modifies and supersedes, in part, Rev. Proc. 2015–36, 2015–27 I.R.B. 20, which sets forth the procedures for issuing opinion and advisory letters on the form of qualified retirement plans submitted under the pre-approved plan program. The revenue procedure simplifies the current program by restructuring the current master and prototype and volume submitter pre-approved programs into a single program that increases the types of eligible plans and permits additional plan design options. Rev. Proc. 2017–43, 2017-31 I.R.B. 152 Revises procedures for applying for Treasury Department approval of a suspension of benefits under a multiemployer defined benefit pension plan that is in critical and declining status under Section 432(e)(9). Rev. Proc. 2017–55, 2017-43 I.R.B. 373 Sets forth the procedure by which the sponsor of a defined benefit plan that is subject to the funding requirements of IRC Section 430 may request approval from the IRS for the use of plan-specific substitute mortality tables in accordance with Section 430(h)(3)(C) and Section 1.430(h)(3)–2 of the Treasury Regulations. Rev. Proc. 2017–56, 2017-44 I.R.B. 465 Updates Rev. Proc. 2000–40 to take into account the provisions of IRC Section, which was enacted as part of the Pension Protection Act of 2006. This revenue procedure provides automatic approval for certain changes in funding method used for single-employer defined benefit plans for calculations described under Section 430. Rev. Proc. 2017–57, 2017-44 I.R.B. 474 Updates Rev. Proc. 2000–41 to take into account the enactment of subsequent legislation. This revenue procedure sets forth the procedure for obtaining approval of the IRS for a change in the funding method used for a defined benefit plan, as provided by IRC Section 412(d)(1) and Section 302(d)(1) of ERISA. This revenue procedure also sets forth the procedure for obtaining approval of the IRS to revoke an election relating to interest rates pursuant to IRC Section 430(h)(2)(D)(ii) or Section 430(h)(2)(E) and the corresponding sections of ERISA. January 2016 - December 2016 Rev. Proc. 2016-2, 2016-1 I.R.B. 105 This is the basic, annual EP/EO revenue procedure on technical advice. Rev. Proc. 2016-4, 2016-1 I.R.B. 142 This is the basic, annual EP/EO revenue procedure on letter rulings. Rev. Proc. 2016-6, 2016-1 I.R.B. 200 This is the annual EP determination letter revenue procedure. Rev. Proc. 2016-8, 2016-1 I.R.B. 243 This is the annual EP/EO revenue procedure on user fees. Rev. Proc. 2016-27, 2016-19 I.R.B. 725 Revised procedures for applications for a suspension of benefits under a multiemployer DB in critical and declining status under IRC Section 432(e)(9). Replace procedures in Rev. Proc. 2015–34. Plans must follow the procedures in this revenue procedure for applications submitted on or after April 26, 2016. Rev. Proc. 2016-37, 2016-29, I.R.B. 136 Modifies the IRS determination letter program for qualified plans to eliminate, as of January 1, 2017, the five-year remedial amendment cycle system for individually designed plans in Rev. Proc. 2007-44. Effective January 1, 2017, a sponsor of an individually designed plan may submit a determination letter application only for initial plan qualification, for qualification upon plan termination, and in certain other circumstances per Section 4.03(3). Gives an extended remedial amendment period under IRC Section 401(b) for individually designed plans. Rev. Proc. 2016-47, 2016-37 I.R.B. 346 Gives guidance for waivers of the 60-day rollover requirement in IRC Sections 402(c)(3) and 408(d)(3). Specifically, it offers a self-certification procedure (subject to verification on audit) that taxpayers may use to claim eligibility for a waiver under IRC Sections 402(c)(3)(B) or 408(d)(3)(I) for a rollover into a plan or IRA. A plan administrator, or an IRA trustee, custodian, or issuer, may rely on the certification in accepting and reporting receipt of a rollover contribution. Modifies Rev. Proc. 2003–16 by stating the IRS may grant a waiver during an examination of the taxpayer's income tax return. Has appendix with a model letter that taxpayers may use for self-certification. Rev. Proc. 2016-51, 2016-42 I.R.B. 465 Updates the Employee Plans Compliance Resolution System (EPCRS) correction programs for retirement plans under IRC Section 401(a), 403(a), 403(b), 408(k), or 408(p) that haven't met these requirements. Permits plan sponsors to correct plan failures and continue to provide their employees tax-favored retirement benefits. January 2015 - December 2015 Rev. Proc. 2015-2, 2015-1 I.R.B. 105 This is the basic, annual EP/EO revenue procedure on technical advice. Rev. Proc. 2015-4, 2015-1 I.R.B. 144 This is the basic, annual EP/EO revenue procedure on letter rulings. Rev. Proc. 2015-6, 2015-1 I.R.B. 194 This is the annual EP determination letter revenue procedure. Rev. Proc. 2015-8, 2015-1 I.R.B. 235 This is the annual EP/EO revenue procedure on user fees. Rev. Proc. 2015-22, 2015-11 I.R.B. 754 Contains a modification to Revenue Procedure 2013–22 (as modified by Revenue Procedure 2014–28 and modifications to Revenue Procedure 2015–8). In particular, this revenue procedure changes the addresses to which applications for opinion and advisory letters for Section 403(b) pre-approved plans should be submitted and inserts a user fee that was omitted from Rev. Proc. 2015–8. Rev. Proc. 2015-27, 2015-16 I.R.B. 914 Modifications to Rev. Proc. 2013–12 including miscellaneous changes to improve EPCRS, such as reducing VCP compliance fees for IRC Section 72(p) participant loan failures, and clarifying that there is flexibility in how a plan may recoup excess payments made to plan participants and that repayment by these individuals is not always required. See revisions to Rev. Proc. 2013–12 sections 6.06(3) and 6.06(4). This Revenue Procedure also requests comments on recoupment of these excess payments, commonly referred to as Overpayments under EPCRS. Rev. Proc. 2015-28, 2015-16 I.R.B. 920 Modifications to Rev. Proc. 2013–12 reflected in this revenue procedure include: (i) A new, special EPCRS safe harbor correction method for IRC Section 401(k) and Section 403(b) plans containing automatic contribution features (including automatic enrollment and automatic escalation of elective deferrals) where there is a problem with missed elective deferrals; and (ii) For all IRC Section 401(k) and Sections 403(b) plans new safe harbor correction methods that encourage early detection and correction of missed elective deferrals. Rev. Proc. 2015-32, 2015-24 I.R.B. 1063 Establishes a permanent program providing administrative relief to plan administrators and plan sponsors of certain retirement plans from the penalties otherwise applicable under IRC Sections 6652(e) and 6692 for failing to timely comply with the annual reporting requirements imposed under IRC Sections 6047(e), 6058, and 6059. Rev. Proc. 2015-34, 2015-27 I.R.B. 4 Prescribes the application process for approval of a proposed benefit suspension in accordance with IRC Section 432(e)(9)(G) and provides a model notice that a plan sponsor proposing a benefit suspension may use to satisfy the content and readability requirements of IRC Section 432(e)(9)(F)(ii) and (iii)(II). This revenue procedure does not affect the standards that will be applied in reviewing an application for a suspension of benefits under IRC Section 432(e)(9). Rev. Proc. 2015-36, 2015-27 I.R.B. 20 Sets forth the procedures of IRS for issuing opinion and advisory letters regarding the acceptability under IRC Code Sections 401, 403(a), and 4975(e)(7) of the form of pre-approved plans (that is, master and prototype (M&P) and volume submitter (VS) plans). This revenue procedure also extends to October 30, 2015, the deadline for submitting on-cycle applications for opinion and advisory letters for pre-approved defined benefit plans for the plans' second six-year remedial amendment cycle. The extension to October 30, 2015, applies to pre-approved defined benefit mass submitter lead and specimen plans, word-for-word identical plans, M&P minor modifier placeholder applications, and defined benefit non-mass submitter plans. Rev. Proc. 2015–47, 2015-39 I.R.B. 419 Sets forth procedures for plan administrators and plan sponsors that are required to file electronically Form 8955-SSA, "Annual Registration Statement Identifying Separated Participants With Deferred Vested Benefits," or Form 5500-EZ, "Annual Return of One-Participant (Owners and Their Spouses) Retirement Plan," to request a waiver of the electronic filing requirement due to economic hardship. January 2014 - December 31, 2014 Rev. Proc. 2014-4, 2014-1 I.R.B. 125 This is the basic, annual EP/EO revenue procedure on letter rulings. Rev. Proc. 2014-5, 2014-1 I.R.B. 169 This is the basic, annual EP/EO revenue procedure on technical advice. Rev. Proc. 2014-6, 2014-1 I.R.B. 198 This is the annual EP determination letter revenue procedure. Rev. Proc. 2014-8, 2014-1 I.R.B. 242 This is the annual EP/EO revenue procedure on user fees. Rev. Proc. 2014-28, 2014-16 I.R.B. 944 Modifies Rev. Proc. 2013–22 which sets forth the procedures for issuing opinion and advisory letters for Section 403(b) pre-approved plans. The IRS will accept applications through April 30, 2015. Rev. Proc. 2014-32, 2014-23 I.R.B. 1073 Temporary one-year pilot program giving administrative relief to plan administrators and plan sponsors of certain retirement plans from IRC Sections 6652(e) and 6692 penalties for failing to timely comply with the annual reporting requirements of IRC Sections 6047(e), 6058, and 6059. January 2013 - December 2013 Rev. Proc. 2013-4, 2013-1 I.R.B. 126 This is the basic, annual EP/EO revenue procedure on letter rulings. Rev. Proc. 2013-5, 2013-1 I.R.B. 170 This is the basic, annual EP/EO revenue procedure on technical advice. Rev. Proc. 2013-6, 2013-1 I.R.B. 198 This is the annual EP determination letter revenue procedure. Corrected by Announcement 2013-13, 2013-9 I.R.B. 532, and Announcement 2013-15, 2013, I.R.B. 652. Rev. Proc. 2013-8, 2013-1 I.R.B. 237 This is the annual EP/EO revenue procedure on user fees. Rev. Proc. 2013-12, 2013-4, I.R.B. 313 This revenue procedure updates the Employee Plans Compliance Resolution System ("EPCRS") and modifies and supersedes Rev. Proc. 2008-50. Announcement 2013-21, 2013-17, I.R.B. provides a revised Acknowledgement Letter (Appendix D). Rev. Proc. 2013-22, 2013-18 I.R.B. This revenue procedure sets forth the procedures of the IRS for issuing opinion and advisory letters for IRC section 403(b) pre-approved plans. January 2012 - December 2012 Rev. Proc. 2012-4, 2012-1 I.R.B. 125 PDF This is the basic, annual EP/EO revenue procedure on letter rulings. Rev. Proc. 2012-5, 2012-1 I.R.B. 169 PDF This is the basic, annual EP/EO revenue procedure on technical advice. Rev. Proc. 2012-6, 2012-1 I.R.B. 235 PDF This is the annual EP determination letter revenue procedure. Rev. Proc. 2012-8, 2012-1 I.R.B. 249 PDF This is the annual EP/EO revenue procedure on user fees. Rev. Proc. 2012-34. 2012-34 I.R.B. 280 PDF Provides the specifications for filing Form 8955-SSA, Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits, with Internal Revenue Service/Information Returns Branch (IRS/IRB) electronically through the Filing Information Returns Electronically (FIRE) system. Must be used to prepare current and prior year information returns filed beginning January 1, 2013, and received through FIRE by December 31, 2013. Rev. Proc. 2012–35, 2012-37 I.R.B. 341 PDF Provides guidance on changes to the Internal Revenue Service's letter-forwarding program. The IRS will no longer forward letters on behalf of plan sponsors or administrators of retirement plans or qualified termination administrators (QTAs) of abandoned plans under the Department of Labor's Abandoned Plan Program who are attempting to locate missing plan participants and beneficiaries. January 2011 - December 2011 Rev. Proc. 2011-4, 2011-1 I.R.B. 123 PDF This is the basic, annual EP/EO revenue procedure on letter rulings. Rev. Proc. 2011-5, 2011-1 I.R.B. 167 PDF This is the basic, annual EP/EO revenue procedure on technical advice. Rev. Proc. 2011-6, 2011-1 I.R.B. 195 PDF This is the annual EP determination letter revenue procedure. Rev. Proc. 2011-8, 2011-1 I.R.B. 237 PDF This is the annual EP/EO revenue procedure on user fees. Rev. Proc. 2011-44, 2011-39 I.R.B. 446 PDF This revenue procedure supplements the procedures for requesting a letter ruling under Code §414(e) relating to church plans. It requires plan participants and other interested persons to receive a notice in connection with the letter ruling request and provides procedures for the IRS to receive and consider comments relating to the ruling request from interested persons. Rev. Proc. 2011-49, 2011-44 I.R.B. 608 PDF This rev. proc. modifies and supersedes Rev. Proc. 2005-16. The second six-year remedial amendment cycle for pre-approved defined contribution plans began on February 1, 2011 and ends on January 31, 2017. IRS is accepting opinion and advisory letter applications for pre-approved defined contribution plans for the second six-year remedial amendment cycle. January 2010 - December 2010 Rev. Proc. 2010-4, 2010-1 I.R.B. 122 PDF This is the basic, annual EP/EO revenue procedure on letter rulings. Rev. Proc. 2010-5, 2010-1 I.R.B. 165 PDF This is the basic, annual EP/EO revenue procedure on technical advice. Rev. Proc. 2010-6, 2010-1 I.R.B. 193 PDF This is the annual EP determination letter revenue procedure. Rev. Proc. 2010-8, 2010-1 I.R.B. 234 PDF This is the annual EP/EO revenue procedure on user fees. Rev. Proc. 2010-48, 2010-50 I.R.B. 828 PDF Guidance on pre-approved IRAs and IRS's model IRAs, including information on optional amendments, procedures for applying for opinion letters and upcoming model IRAs. Rev. Proc. 2010-52, 2010-52 I.R.B. 927 PDF Procedures for multiemployer pension plan sponsors to request an extension of an amortization period. January 2009 - December 2009 Rev. Proc. 2009-4, 2009-1 I.R.B.118 PDF This is the basic, annual EP/EO revenue procedure on letter rulings. Rev. Proc. 2009-5, 2009-1 I.R.B.161 PDF This is the basic, annual EP/EO revenue procedure on technical advice. Rev. Proc. 2009-6, 2009-1 I.R.B.189 PDF This is the annual EP determination letter revenue procedure. Rev. Proc. 2009-8, 2009-1 I.R.B.229 PDF This is the annual EP/EO revenue procedure on user fees. Rev. Proc. 2009-36, 2009-35 I.R.B. 304 PDF This revenue procedure modifies Rev. Proc. 2007-44, 2007-28 I.R.B. 54, to provide that a remedial amendment cycle with respect to a governmental plan within the meaning of §414(d) of the Code ("governmental Plan") will not end before the expiration of the 91st day after the close of the first legislative session beginning more than 120 days after a determination letter is issued for the plan, provided the application for the determination letter was timely submitted to the Service. This revenue procedure also modifies Rev. Proc. 2007-44 to provide that the sponsor of an individually designed governmental plan may elect Cycle E (instead of Cycle C) as the initial (EGTRRA) remedial amendment cycle for the plan. Rev. Proc. 2009-43, 2009-40 I.R.B. 460 PDF Section 204 of WRERA permits a plan to revoke the election to treat the plan as being funded at the prior year's certified level with the approval of the Service. This revenue procedure provides that the Service will automatically approve a revocation request if certain requirements are met, including a deadline for making a decision to revoke; notice to employees and other interested parties; and consistent treatment of participating employers during the plan year. The revenue procedure provides special rules for the automatic approval of revocation requests that are made pursuant to the resolution of arbitration. The revenue procedure also states that the Service will consider revocation requests that do not satisfy the standard for automatic approval if the requests are submitted in accordance with our usual ruling letter procedures. January 2008 - December 2008 Rev. Proc. 2008-4, 2008-1 I.R.B. 121 PDF This is the basic, annual EP/EO revenue procedure on letter rulings. Rev. Proc. 2008-5, 2008-1 I.R.B. 164 PDF This is the basic, annual EP/EO revenue procedure on technical advice. Rev. Proc. 2008-6, 2008-1 I.R.B.192 PDF This is the annual EP determination letter revenue procedure. Rev. Proc. 2008-8, 2008-1 I.R.B. 233 PDF This is the annual EP/EO revenue procedure on user fees. Rev. Proc. 2008-50, 2008-35 I.R.B. 464 PDF This revenue procedure updates and expands the scope of Rev. Proc. 2006-27, 2006-1 C.B. 945, which sets forth the Employee Plans Compliance Resolution System ("EPCRS"). Rev. Proc. 2008-56, 2008-40 I.R.B. 826 PDF This revenue procedure relaxes certain restrictions that now apply to the issuance of opinion and advisory letters for new pre-approved plans under Rev. Proc. 2007-44. Those restrictions effectively limit the ability of sponsors of pre-approved plans (such as banks, insurance companies and law firms) to apply for opinion and advisory letters for new plans after March 31, 2008, and also limit the ability of adopting employers to rely on the letters issued for new plans. Rev. Proc. 2008-62, 2008-42 I.R.B. 935 PDF This revenue procedure sets forth the procedure by which the sponsor of a defined benefit plan, other than a multiemployer plan, may request and obtain approval for the use of plan-specific substitute mortality tables in accordance with §430(h)(3)(C) of the Internal Revenue Code (Code) and §303(h)(3)(C) of the Employee Retirement Income Security Act of 1974, as amended (ERISA). This revenue procedure is an update of Rev. Proc. 2007-37, 2007-25, I.R.B. 1433. Rev. Proc. 2008-67, 2008-48 I.R.B. 1211 PDF This revenue procedure sets forth the procedure by which the sponsor of a multiemployer pension plan may request and obtain approval of an extension of an amortization period in accordance with §431(d) of the Internal Revenue Code (Code) and §304(d) of the Employee Retirement Income Security Act of 1974, (ERISA). This revenue procedure supersedes Rev. Proc. 2004-44, 2004-31 I.R.B.134. January 2007 - December 2007 Rev. Proc. 2007-4, 2007-1 I.R.B. 118 PDF This revenue procedure is the basic EP and EO letter ruling procedure. Rev. Proc. 2007-5, 2007-1 I.R.B. 161 PDF This revenue procedure is the basic EP and EO technical advice procedure. Rev. Proc. 2007-6, 2007-1 I.R.B. 189 PDF This revenue procedure is the basic EP and EO determination letter procedure. Rev. Proc. 2007-8, 2007-1 I.R.B. 230 PDF This revenue procedure is the basic EP and EO user fee procedure. Rev. Proc. 2007-37, 2007-25 I.R.B. 1433 PDF This revenue procedure describes a method whereby certain employers may seek a ruling as to the acceptability of their substitute mortality tables. Rev. Proc. 2007-44, 2007-28 I.R.B. 54 This revenue procedure clarifies, modifies, and supersedes Rev. Proc. 2005-66 pertaining to staggered remedial amendment periods for determination, opinion, and advisory letters. Rev. Proc. 2007-49, 2007-30 I.R.B. 141 PDF This revenue procedure modifies certain aspects of Rev. Proc. 2006-27 PDF which is the Employee Plans Compliance Resolution System. Rev. Proc. 2007-71, 2007-51 I.R.B. 1184 PDF This revenue procedure contains model amendments that may be used by public schools in creating or amending their section 403(b) plans and also contains certain transition relief. January 2006 - December 2006 Rev. Proc. 2006-4, 2006-1 I.R.B. 132 PDF This revenue procedure is the basic EP and EO letter ruling procedure. Rev. Proc. 2006-5, 2006-1 I.R.B. 174 PDF This revenue procedure is the basic EP and EO technical advice procedure. Rev. Proc. 2006-6, 2006-1 I.R.B. 204 PDF This revenue procedure is the basic EP and EO determination letter procedure. Rev. Proc. 2006-8, 2006-1 I.R.B. 245 PDF This revenue procedure is the basic EP and EO user fee procedure. Rev. Proc. 2006-13, 2006-3 I.R.B. 315 PDF This revenue procedure provides safe harbors in determining the fair market value for certain conversions of an annuity from a traditional IRA to a Roth IRA. Rev. Proc. 2006-27, 2006-22 I.R.B. 945 PDF This revenue procedure modifies and supersedes Rev. Proc. 2003-44, the Employee Plans Compliance Resolution System for corrections. January 2005 - December 2005: Rev. Proc. 2005-4, 2005-1 I.R.B. 128 PDF This procedure is the basic EP/EO letter ruling and general information letter revenue procedure. Rev. Proc. 2005-5, 2005-1 I.R.B. 170 PDF This procedure is the basic EP/EO technical advice revenue procedure. Rev. Proc. 2005-6, 2005-1 I.R.B. 200 PDF This procedure is the basic EP determination letter revenue procedure. Rev. Proc. 2005-8, 2005-1 I.R.B. 243 PDF This procedure is the basic EP/EO user fee revenue procedure. Rev. Proc. 2005-16, 2005-10 I.R.B. 674 PDF This procedure describes the Master & Prototype and Volume Submitter programs of the EP function for pre-approved plans. Rev. Proc. 2005-23, 2005-18 I.R.B. 991 PDF This procedure provides guidance on the suspension of benefits following Central Laborers' Pension Fund v. Heinz. Rev. Proc. 2005-25, 2005-17 I.R.B. 962 PDF This procedure modifies and supersedes Rev. Proc. 2004-16 PDF for purposes of determining fair market value of a life insurance contract, an endowment contract, etc. Rev. Proc. 2005-66, 2005-37 I.R.B. 509 PDF This procedure implements the Service's staggered remedial amendment determination letter process for qualified plans. Rev. Proc. 2005-76, 2005-50 I.R.B. 1139 PDF This revenue procedure extends the period in Rev. Proc. 2005-23 by 1-year. January 2004 - December 2004: Rev. Proc. 2004-4, 2004-1 I.R.B. 125 PDF The basic EP/EO letter ruling and general information letter revenue procedure is updated. Rev. Proc. 2004-5, 2004-1 I.R.B. 167 PDF The basic EP/EO technical advice revenue procedure is updated. Rev. Proc. 2004-6, 2004-1 I.R.B. 197 PDF The basic EP determination letter revenue procedure is updated. Rev. Proc. 2004-8, 2004-1 I.R.B. 240 PDF The basic EP/EO user fee revenue procedure is updated. Rev. Proc. 2004-14, 2004-7 I.R.B. 489 PDF This revenue procedure modifies and supersedes Rev. Proc. 2003-23 by allowing both an ESOP and subchapter S corporation to repurchase shares of a subchapter S corporation directly rolled over to an IRA. Rev. Proc. 2004-15, 2004-7 I.R.B. 490 PDF This revenue procedure supersedes Rev. Proc. 94-41 and provides updated guidance on requesting waivers of the minimum funding standards. Rev. Proc. 2004-16, 2004-10 I.R.B. 559 PDF This revenue procedure provides interim guidelines on the proper method of valuing insurance contracts. Rev. Proc. 2004-25, 2004-16 I.R. B. 791 PDF This revenue procedure extends the remedial amendment period for certain disqualifying provisions. Rev. Proc. 2004-37, 2004-26 I.R.B. 1099 PDF This revenue procedure pertains to the taxation of benefits from a defined benefit plan to a non-resident alien. Rev. Proc. 2004-44, 2004-31 I.R.B. 134 PDF This revenue procedure supersedes Rev. Proc. 79-61 and pertains to extensions of the amortization period under section 412(e). Rev. Proc. 2004-56, 2004-35 I.R.B. 376 PDF This revenue procedure supersedes Rev. Proc. 98-41 PDF provides model amendments for certain section 457(b) plans, and requests comments by November 30, 2004. January 2003 - December 2003 Rev. Proc. 2003-10, 2003-2 I.R.B. 259 PDF This revenue procedure implements the substantive material in Notice 2003-2. Rev. Proc. 2003-13, 2003-4 I.R.B. 317 PDF This revenue procedure implements section 602 of EGTRRA which pertains to deemed IRAs. Rev. Proc. 2003-16, 2003-4 I.R.B. 359 PDF This revenue procedure implements section 644 of EGTRRA which pertains to certain waivers of the 60-day rollover rule. Rev. Proc. 2003-23, 2003-11 I.R.B. 599 PDF This revenue procedure pertains to the direct rollover from an ESOP of Subchapter S corporation stock to a participant's IRA. Rev. Proc. 2003-44, 2003-25 I.R.B. 1051 PDF This revenue procedure modifies and supersedes the existing EPCRS procedure. Rev. Proc. 2003-72, 2003-38 I.R.B. 578 PDF This revenue ruling extends the application date for certain pre-approved plans to request EP determination letters. Rev. Proc. 2003-86, 2003-50 I.R.B. 1211 PDF This revenue procedure amplifies Rev. Proc. 2002-21 PDF pertaining to PEOs and sets forth certain transitional rules. January 2002 - December 2002 Rev. Proc. 2002-4, 2002-1 I.R.B. 127 PDF This revenue procedure is the basic letter ruling and information procedure for the EP and EO functions. Rev. Proc. 2002-5, 2002-1 I.R.B. 173 PDF This revenue procedure is the basic technical advice procedure for the EP and EO functions. Rev. Proc. 2002-6, 2002-1 I.R.B. 203 PDF This revenue procedure is the determination letter procedure for the EP function. Rev. Proc. 2002-8, 2002-1 I.R.B. 252 PDF This revenue procedure is the basic user fee procedure for the EP and EO functions. Rev. Proc. 2002-10, 2002-4 I.R.B. 401 PDF This revenue procedure establishes a program for the updating of all IRAs, SEPs and SIMPLEs. Rev. Proc. 2002-21, 2002-19 I.R.B. 911 PDF This revenue procedure sets forth certain relief provisions for Professional Employee Organizations (leasing organizations). Rev. Proc. 2002-29, 2002-24 I.R.B. 1176 PDF This revenue procedure contains model qualified plan amendments under §401(a)(9) of the Code. Rev. Proc. 2002-35, 2002-24 I.R.B. 1187 PDF This revenue procedure contains a streamlined procedure for GUST non-amenders. Rev. Proc. 2002-47, 2002-29 I.R.B. 133 PDF This revenue procedure updates the Employee Plans Compliance Resolution System. Rev. Proc. 2002-73, 2002-49 I.R.B. 932 PDF This revenue procedure extends the time for making certain amendments to certain qualified plans. January 2001 - December 2001 Rev. Proc. 2000-41, 2000-42 I.R.B. 371 PDF Update of Rev. Proc. 78-37, changes in funding methods. Rev. Proc. 2001-4, 2001-1 I.R.B. 121 PDF Basic TE/GE revenue procedure for EP and EO letter ruling requests. Rev. Proc. 2001-5, 2001-1 I.R.B. 164 PDF Basic TE/GE revenue procedure for EP and EO technical advice requests. Rev. Proc. 2001-6, 2001-1 I.R.B. 194 PDF Basic TE/GE revenue procedure for EP determination letter requests. Rev. Proc. 2001-8, 2001-1 I.R.B. 239 PDF User fees that pertain to TE/GE programs. Rev. Proc. 2001-17, 2001-7 I.R.B. 589 PDF Modifies and supersedes Rev. Proc. 2000-16 pertaining to EP corrections programs (EPCRS). Rev. Proc. 2001-53, 2001-47 I.R.B. 506 PDF This revenue procedure lists a number of time-sensitive acts, including approximately 32 employee benefit issues, that may be postponed by reason of service in a combat zone or a Presidentially-declared disaster. Rev. Proc. 2001-55, 2001-49 I.R.B. 552 PDF This revenue procedure extends the remedial amendment period for making EP determination letter requests. October 2000 - December 2000 Rev. Proc. 2000-40, 2000-42 I.R.B. 357 PDF Additional automatic changes in funding methods, consolidation of 3 revenue procedures.
