Section 1.403(b)-3(b)(3)(iii). 1. See section 22 of this revenue procedure regarding the deadline by which interim amendments must be adopted. Proc. The standard meal allowance, which is the federal meals and incidental expense (M&IE) per diem rate. Provided an interim amendment (as described in section 9.02 of this revenue procedure) is made timely, except as otherwise provided by statute, regulations, or other guidance published in the Internal Revenue Bulletin, the Remedial Amendment Period for a Form Defect first occurring after the Initial Remedial Amendment Period, expires at the later of (1) the end of the Cycle that includes the date on which the Remedial Amendment Period would have ended if the plan were an individually designed plan, or (2) the end of the first Cycle in which an application for an Opinion Letter that considers the Form Defect may be submitted. (See also 1.415(c)-1(d) and 1.415(f)-1(f) for special rules applicable to 403(b) plans.) 467, Rev. See section 8.04. The principal author of this revenue procedure is Patrick Gutierrez of the Office of Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes). The application must include a copy of the plan document and any adoption agreement, if applicable. is checked, complete the following information for the Mass Submitters plan on which this application is based, to the extent the information is available when this application is filed: e. Basic plan document number or Single Document Plan number (if b, c, and d not available): f. Adoption agreement number, if applicable (if b, c, and d not available). The Treasury Department and the IRS invite comments on this revenue procedure. Every 403(b) Pre-approved Plan that provides a vesting schedule for contributions other than elective deferrals must also satisfy the following requirements: (1) the portion of a participants interest in the plan that is not vested must be maintained in a separate account for the participant that is treated as a separate contract to which 403(c) (or, in case of a Custodial Account, 401(a)) applies, (2) as amounts in the participants separate account become nonforfeitable, they must be removed from the separate account and treated as amounts held under a 403(b) plan, to the extent permitted under 1.403(b)-3(d)(2)(ii), and (3) all nonvested amounts remaining in the participants separate account must become nonforfeitable upon termination of the plan. Similarly, a later deadline is provided for a 403(b) Pre-approved Plan that is a Governmental Plan. Generally, tax returns and tax return information are confidential, as required by 26 U.S.C. Proc. GSA The signature requirement may be satisfied by an electronic signature that reliably authenticates and verifies the adoption of the adoption agreement or single plan document, or the restatement, amendment, or modification thereof, by the Adopting Employer. .04 Obtaining a determination letter An Adopting Employer of a Nonstandardized Plan that makes amendments to the plan that are not extensive may obtain reliance that the form of the plan, as amended, satisfies the 403(b) Requirements by requesting a determination letter using Form 5307 (as updated) under procedures similar to the procedures applicable to 401(a) pre-approved plans, and may do so regardless of whether a prior determination letter has been issued with respect to the plan. The plan must provide that, for purposes of allocations, the definition of total compensation is all compensation within the meaning of 415(c)(3), excluding all other compensation, or compensation that otherwise satisfies 414(s) and 1.414(s)-1(c). This revenue procedure applies to disqualifying provisions that are effective with respect to a plan after December 31, 2020. As a result, it will have a 403(b) Pre-approved Plan and be eligible for the Cycle system. 2018-42, 2018-36 I.R.B. (c) Existing 403(b) Pre-approved Plan An Existing 403(b) Pre-approved Plan, which is a plan (other than a Newly Approved 403(b) Pre-approved Plan) that has received an Opinion Letter for the immediately preceding Cycle. Proc. industry questions. Proc. (Compare with amplified and clarified, above). 2021-3 sets forth a list of those areas in which rulings or determination letters will not be issued. The procedure for amendments by the Provider also must state that, for purposes of reliance on the Opinion Letter, the Provider will no longer have the authority to amend the plan on behalf of the Adopting Employer as of the date the plan is treated as an individually designed plan pursuant to section 9.05. Proc. A plan may be considered not to be in substantial compliance if, for example, it omits language needed to comply with a 403(b) Requirement or merely incorporates requirements by reference to the applicable Code section. Instead, the Mass Submitter should submit a restated plan, including the amendments, during the next Cycle. .09 Rev. 26 CFR 601.601: Rules and Regulations. 2019-39 provides that an initial amendment that is intended in good faith to correct a Form Defect must be timely adopted by the Provider (or the Adopting Employer, if applicable) for the limited extension of the Initial Remedial Amendment Period to apply. .12 Rev. Proc. (2) An Adopting Employer may not rely on an Opinion Letter if the Adopting Employers adoption of a 403(b) Pre-approved Plan precedes the issuance of an Opinion Letter for the plan. environment open to Thomson Reuters customers only. The principal author of this revenue procedure is Nathanael DeJonge of the Office of Associate Chief Counsel (Employee Benefits, Exempt Organizations and Employment Taxes). Proc. .03 Church A Church is a church within the meaning of 3121(w)(3)(A). The per diem rates in lieu of the rates described in Notice 2020-71 (the meal and incidental expenses only substantiation method) are $74 for travel to any high-cost locality and $64 for travel to any other locality within CONUS. It further provides that upon issuance of a new opinion or advisory letter for the restated plan, Adopting Employers generally are required to adopt the restated plan. .02 IRS retains information Even though an application is withdrawn, the IRS will retain all correspondence and documents associated with that application and will not return them to the Provider. Further, it sets forth a system of recurring Remedial Amendment Periods for correcting Form Defects in 403(b) Pre-approved Plans first occurring after the Initial Remedial Amendment Period (that is, after June 30, 2020), and provides a limited extension of the Initial Remedial Amendment Period for certain Form Defects. Proc. Proc. During the first year of Cycle 3, Employer X makes an amendment described in section 9.05(1), effective as of the first day of the plan year that begins during the first year of Cycle 3. Section 10.02 and 10.03 of Rev. Specifically, to expedite the review of their plans, Providers are encouraged to use LRM language if appropriate and to identify the location of the LRM language in their 403(b) Pre-approved Plan. In applying published rulings and procedures, the effect of subsequent legislation, regulations, court decisions, rulings, and procedures must be considered, and Service personnel and others concerned are cautioned against reaching the same conclusions in other cases unless the facts and circumstances are substantially the same. Proc. .01 Scope of review The IRS will review the plans that have been submitted during the On-Cycle Submission Period for a Cycle (as well as later identical adopter applications and applications that are off-cycle that the IRS will review in accordance with section 12) taking into account the applicable Cumulative List for the Cycle. 2020-49, 2020-48 I.R.B. 575, to provide that an interim amendment made to a pre-approved plan qualified under 401(a) of the Internal Revenue Code (Code) is adopted timely if the amendment is adopted by the end of the second calendar year after the calendar year in which the change in qualification requirements is effective with respect to the plan. 872, as modified by Rev. 2017-18, 2017-5 I.R.B. Section 1.147(f)-1(d)(2) provides that the public hearing must be held in a location that, based on the facts and circumstances, is convenient for residents of the approving governmental unit. Entering the first letter of the country name will jump to that portion of the listing. By contrast, a change by a Provider of a plan meant to be adopted by a public school, as defined in section 5.17(1)(a), to remove any nondiscrimination provisions that do not apply to a public school from a Mass Submitters 403(b) Pre-approved Plan that was designed for a tax-exempt organization would not be considered a Minor Modification. Receiving a per diem allowance of $80 and being provided with all meals while working Payer provides goods and services to the value of $15 a day Getting a per diem allowance of $95 Moving between Inland Revenue sites Heads up. Audit & (6) An Adopting Employer makes an amendment to a 403(b) Pre-approved Plan that removes any of the required provisions of section 5. 2019-39 to expand the situations in which the plan amendment deadline for discretionary amendments made to a 403(b) Pre-approved Plan may be extended. ERISAEmployee Retirement Income Security Act. Investment arrangement(s) permitted under the Providers plan: _____a. If the Provider or plan drafter is aware that a lead plan or any substantially identical plan has been assigned for review to a specialist, the cover letter also should indicate the name of the specialist, if possible. If there nevertheless is a conflict, the terms of the single plan document or the basic plan document and adoption agreement, as applicable, must control. In addition, an Adopting Employer of any 403(b) Pre-approved Plan (whether a Standardized Plan or a Nonstandardized Plan) that adds language to satisfy the requirements of 415 due to the required aggregation of plans may obtain reliance with regard to 415 by applying for a determination letter using Form 5307 (as updated), under procedures similar to the procedures applicable to 401(a) pre-approved plans. Elective deferrals (other than Roth), _____e. The IRS began accepting Cycle 1 applications for opinion and advisory letters regarding the acceptability under 403(b) of the form of prototype plans and volume submitter plans, respectively, on June 28, 2013. Per diem payments are not part of an employees standard wage, so technically, theyre not taxable. However, under certain conditions, it can be considered taxable income. Youll still need to include a per diem for business travel on an income tax return. For the most part, these arent included in the employees tax amount owed. .05 Eligible Employer An Eligible Employer is an employer described in 403(b)(1)(A). 92, and Rev. 9340, 72 FR 41128). Enter the number you have assigned to the basic plan document associated with the adoption agreement, or for the Single Document Plan if applicable, for which this application is filed. The Provider must also notify an Adopting Employer that failure to timely adopt the plan or restatement, when required, or failure to take into account plan amendments in the operation of the plan, could result in adverse tax consequences. Pursuant to section 5.07, every 403(b) Pre-approved Plan must provide for an appendix to identify the parties responsible for the various administrative functions under the plan. The Department of the Treasury and the IRS intend to revise Rev. .13 Definition of employee Each 403(b) Pre-approved Plan that is not a Governmental Plan must define an employee as any employee of the Adopting Employer maintaining the plan or any other Eligible Employer aggregated with that Adopting Employer under 414(b), (c), (m), or (o) and the regulations thereunder. Proc. b. In addition, the IRS reserves the right to require changes after the notification is sent. 754, and clarified by Rev. Proc. This notice provides the 2021-2022 special per diem rates for taxpayers to use in substantiating the amount of ordinary and necessary business expenses incurred while traveling away from home. Providers that adopt the Flexible Plan may include or delete any optional provision that is designated as an optional provision in the Mass Submitters plan, provided the inclusion or deletion of specific optional provisions conforms to the Mass Submitters written representation to the IRS concerning the choices available to Providers and the coordination of optional provisions. Proc. See Rev. Provided that Employer X adopts timely interim amendments, Employer Xs plan will remain eligible for the Cycle through the end of Cycle 3. The two types of 403(b) Pre-approved Plans are Standardized Plans and Nonstandardized Plans. Rates are available between 10/1/2012 and 09/30/2023. The following locality has changed the portion of the year in which it is a high-cost locality: Jamestown/Middletown/Newport, Rhode Island. 2013-22 to reduce the number of employers required to adopt a 403(b) Pre-approved Plan, to permit an application for an advisory letter for a volume submitter specimen plan to be filed by a Mass Submitter on behalf of a minor modifier of the Mass Submitters plan, and to extend the deadline for submitting a 403(b) Pre-approved Plan to the IRS for an opinion or advisory letter. .03 Employer amendments that will not affect reliance As provided in section 8, an Adopting Employer may continue to rely on an Opinion Letter for a 403(b) Pre-approved Plan if it makes amendments to the plan that are described in paragraphs (1) through (8) of this section 9.03. .01 This revenue procedure significantly modifies the procedures set forth in Rev. A Standardized Plan generally may not deny an allocation to an employee eligible to participate merely because the employee is not an active employee on the last day of the plan year or has failed to complete a specified number of hours of service during the year. If the Mass Submitter submits a plan with Minor Modifications, it must comply with the requirements of section 11.03(2). Nor does it prevent a 403(b) Pre-approved Plan from using Investment Arrangements that are more restrictive than required by 403(b) or the single plan document or the basic plan document and adoption agreement. Foreign Per Diem Rates by Location DSSR 925. See Rev. Proc. In the case of a plan maintained by more than one employer, the remedial amendment period ends on the last day of the tenth month following the last day of the plan year in which the remedial amendment period begins. 2021-3, 2021-1 I.R.B. The application form (or Appendix A) must be typed. Proc. (c) The Mass Submitter must initially submit the first page of the application form (or the entire Appendix A) as a placeholder with respect to each Provider that will offer a plan that is a Minor Modification of the Mass Submitters plan during the On-Cycle Submission Period. See section 23.01. 2021-1, 2021-1 I.R.B. .04 Cycle A Cycle is a Remedial Amendment Cycle, as defined in section 4.24. 2019-39 provides that every 403(b) Pre-approved Plan will have a recurring Cycle. If the Adopting Employer selects an allocation formula for contributions other than elective deferrals that satisfies one of the design-based safe harbors in 1.401(a)(4)-2(b)(2), and, if the allocation formula is based on compensation, selects a safe harbor compensation definition that satisfies 1.414(s)-1(c), then the Adopting Employer may rely on an Opinion Letter with respect to the nondiscriminatory amounts requirement under 401(a)(4), if applicable. For example, a Flexible Plan could include as an optional provision a provision permitting participant loans, provided that the provision satisfies the 403(b) Requirements and the plan is drafted so that the exclusion of the provision does not cause the plan to fail to satisfy the 403(b) Requirements. A Flexible Plan, as defined in section 11.03(1), that is offered by a Provider is considered a word-for-word identical plan. Proc. See section 4.11 of this revenue procedure for more details regarding the limited extension of the Initial Remedial Amendment Period. Per-diems are fixed amounts to be used for lodging, meals, and incidental expenses when traveling on official (2) The adoption agreement or single plan document must require the Adopting Employer to show its status with respect to the nondiscrimination requirements in 1.403(b)-5 by indicating whether the plan is: (b) a plan of an Adopting Employer that is a Church or QCCO for employees of the Church or QCCO; or. The determination letter application must be filed during the applicable Employer Adoption Window (for example, a determination letter application for a Cycle 2 plan must be filed during the Cycle 2 Employer Adoption Window). In addition, the Mass Submitter may then submit applications for an Opinion Letter under this section 11.01 for its other plans, regardless of the number of identical adopters of the other plans. See section 2.13(1) of this revenue procedure for a description of when the Remedial Amendment Period for a Form Defect in a 403(b) Pre-approved Plan begins. Proc. (a) In general A Flexible Plan is a plan submitted by a Mass Submitter that includes optional provisions, as described in the immediately subsequent paragraph (b) of this section 11.03. media, Press Unless otherwise specified, the per diem locality is defined as "all locations within, or entirely surrounded by, the corporate limits of the key city, including independent entities located within those boundaries. These modifications generally make the 403(b) Pre-approved Plan program more similar to the 401(a) pre-approved plan program. However, if, instead, Employer X decides to continue to be an individually designed plan, then, by the end of Cycle 3, Employer Xs plan must be amended to reflect all changes in 403(b) Requirements for which the Remedial Amendment Period applicable to individually designed plans will have expired;8 moreover, after Cycle 3, Employer Xs plan is subject to the Remedial Amendment Period rules for individually designed plans. In this case, the Adopting Employer will lose reliance on the Opinion Letter as of the effective date of the amendment but the plan will remain eligible for the Cycle system (provided that the Adopting Employer adopts timely interim amendments) until the end of the Cycle that includes the effective date. (5) The issuance of an Opinion Letter does not constitute a determination by the IRS that an Adopting Employers plan is a Governmental Plan or that an Adopting Employer is a Church or QCCO. (Also: 147, 1.147(f)-1). Under 147(f)(2)(B), an issue will be treated as having been approved by any governmental unit if the issue is approved by the applicable elective representative of the governmental unit after a public hearing following reasonable public notice, or by voter referendum of the governmental unit. 2021-30 (or its successor), for correcting a Form Defect after the expiration of the Remedial Amendment Period for the Form Defect. See section 23 of Rev. 786, to change the portion of the year Sedona, Arizona is a high-cost locality under section 5 of Notice 2020-71. (4) An Adopting Employer may not rely on an Opinion Letter if any Investment Arrangement under the plan or any other document that may be incorporated by reference provides that the terms of the Investment Arrangement or other document shall govern in the event of any conflict between the terms of the Investment Arrangement or other document and the terms of the plan. Territories and Possessions are set by the Department of Defense. Proc. In this case, the Adopting Employer generally will lose reliance on the Opinion Letter as of the effective date of the amendments but the plan will remain eligible for the Cycle system (provided that the Adopting Employer adopts timely interim amendments) until the end of the Cycle that includes the effective date. 2021-37. In the case of an Adoption Agreement Plan, the adoption agreement must state that it is to be used with only one basic plan document and must identify that document. In 2021, the credit was temporarily increased to $3,000 for children ages six through 17 (17 year olds were included) and $3,600 for children under six. The Provider must then notify each Adopting Employer of the revocation as soon as possible. Proc. (5) An Adopting Employer chooses to discontinue participation in a 403(b) Pre-approved Plan that has been amended by the Provider, without substituting another 403(b) Pre-approved Plan. .03 Plans for which an Opinion Letter will not be issued An Opinion Letter will not be issued for: (1) a plan under which the 415 limitations are incorporated by reference; (2) a plan under which the actual contribution percentage (ACP) test under 401(m)(2) is incorporated by reference; (3) a Nonstandardized Plan that provides for hardship distributions under circumstances not described in the safe harbor standards in the regulations under 401(k), unless the availability of these distributions is subject to nondiscriminatory and objective criteria included in the plan; (4) a plan that includes blanks or fill-in provisions for the Adopting Employer to complete, unless the provisions have parameters that preclude the Adopting Employer from completing the provisions in a manner that could violate the 403(b) Requirements; (5) a TEFRA church defined benefit plan (see 1.403(b)-10(f)(2)); or. It is not used where a position in a prior ruling is being changed. 2021-30 regarding the ability of the Adopting Employer to rely on the Opinion Letter). 2020-40 modifies Rev. .23 Rev. The estimated number of respondents and/or recordkeepers is 8,188. Failure to comply with these requirements may result in the loss of eligibility to offer 403(b) Pre-approved Plans and the revocation of an Opinion Letter that has been issued to the Provider. New Mileage Rate for 2022 Share This Print The new rate for business miles driven for travel taking place on or after July 1, 2022, is $0.625 per mile , an increase from $0.585 in January 2022. 2016-37, 2016-29 I.R.B. 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