.04 Section 15.06(1)(a) of Rev. b. The list of high-cost localities in this notice differs from the list of high-cost localities in section 5 of Notice 2020-71. a. 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. Revenue rulings and revenue procedures (hereinafter referred to as rulings) that have an effect on previous rulings use the following defined terms to describe the effect: Amplified describes a situation where no change is being made in a prior published position, but the prior position is being extended to apply to a variation of the fact situation set forth therein. 2019-39 provides that, except as otherwise provided by statute, or in regulations or other guidance published in the Internal Revenue Bulletin, and provided that an interim amendment (if applicable) is made timely and in good faith with the intent of complying with the 403(b) Requirements, the Remedial Amendment Period with respect to a 403(b) Pre-approved Plan Form Defect first occurring after the Initial Remedial Amendment Period will end no earlier than the end of Cycle 2 and that the IRS intends to issue guidance providing additional rules for determining the end of the Remedial Amendment Period. Section 2.13. Territories and Possessions are set by the Department of Defense. This does not preclude the adoption of a 403(b) Pre-approved Plan (including a Standardized Plan) if different Investment Arrangements under a plan have different features or prevent the inclusion of additional provisions in the terms of the Investment Arrangements under the plan or other documents incorporated by reference. See section 21. .02 Extended deadline for interim and initial amendments Sections 22 and 23.02, relating to deadlines for interim and initial amendments, are effective for Form Defects first occurring on or after July 1, 2020, the day Cycle 2 began. Any Provider that does not wish to make the amendments made by a Mass Submitter may switch to another Mass Submitter or may submit an application for an Opinion Letter on its own behalf during the next applicable On-Cycle Submission Period for 403(b) Pre-approved Plans. Similarly, a later deadline is provided for a 403(b) Pre-approved Plan that is a Governmental Plan. See Rev. .13 Investment Arrangement An Investment Arrangement is a funding arrangement under a 403(b) plan. .10 Effect of failure to disclose material fact or to accurately provide information A failure to disclose to the IRS a material fact, a misrepresentation of a material fact in the application, or the failure to accurately provide any of the information called for on any form or Appendix A required by this revenue procedure may result in the inability of Adopting Employers to rely on the Opinion Letter (for example, if there is a failure to disclose a material fact, the IRS may revoke the Opinion Letter due to the failure). 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. Proc. .03 Inclusion of Investment Arrangements in the 403(b) Pre-approved Plan A 403(b) Pre-approved Plan includes the Investment Arrangements under the plan in addition to the single plan document or the basic plan document and adoption agreement. In this case, the Adopting Employer will lose reliance on the Opinion Letter as of the date participation in the 403(b) Pre-approved Plan ends 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 date on which participation in the 403(b) Pre-approved Plan ends. A Flexible Plan also may include related optional provisions in the adoption agreement. These monthly indexes are cumulated on a semiannual basis, and are published in the last Bulletin of each semiannual period. .05 Eligible Employer An Eligible Employer is an employer described in 403(b)(1)(A). The per-diem amount you will be issued for meals and lodging depends on the location to which you are traveling. 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. Enter the number you have assigned to the adoption agreement for which this application is filed. .14 No Opinion Letter for later plan amendments The IRS will not issue an Opinion Letter with respect to amendments made between applicable On-Cycle Submission Periods, and the Provider should not submit an application for an Opinion Letter with respect to plan amendments. 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). Accordingly, section 4.02 of Rev. .15 Minor Modification See section 11.03(2). (b) The IRS reserves the right to determine if the changes described in paragraph (a) of this section 11.03(2) are minor (for example, if the changes are not numerous and do not require an in-depth technical review). (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. For more information on FY 2021 travel per diem rates, please visit www.gsa.gov/perdiem. Except as provided in section 6 of this notice, this notice is effective for per diem allowances for lodging, meal and incidental expenses, or for meal and incidental expenses only, that are paid to any employee on or after October 1, 2021, for travel away from home on or after October 1, 2021. 2019-39 sets forth plan amendment deadlines for interim amendments made to a 403(b) Pre-approved Plan. In this case, (1) the basic plan document must include provisions reflecting the 403(b) Requirements, including 1.403(b)-6, and 1.72(p)-1, and (2) the basic plan document and adoption agreement, as completed by the Adopting Employer, must provide that, to the extent permitted by the terms governing the applicable Investment Arrangement, participant loans are available. (6) All benefits, rights, and features under the plan (other than those, if any, that have been prospectively eliminated) are currently available to all employees benefiting under the plan. An Opinion Letter found to be in error or not in accord with the current procedures of the IRS or the IRSs current interpretation of applicable law may be revoked. Proc. The Department of the Treasury and the IRS intend to revise Rev. Proc. 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. Proc. 775. Entering the first letter of the country name will jump to that portion of the listing. Proc. c. The following locality has been removed from the list of high-cost localities: Gulf Breeze, Florida. The Provider must have a procedure to notify an Adopting Employer of amendments and restatements of the plan and to inform the Adopting Employer, when applicable, of the need to timely adopt or amend the plan, including in the case of both initial adoption and restatement of the plan. 92, and Rev. Section 403(b) Pre-approved Plan basic plan document number or Single Document Plan number (Each of the Providers or Mass Submitters basic plan documents or Single Document Plans must be assigned a 2-digit number, starting with 01. See section 23 of Rev. .20 Opinion Letter An Opinion Letter is a written statement issued by the IRS to a Provider or Mass Submitter that the form of a 403(b) Pre-approved Plan satisfies the 403(b) Requirements. .07 Existing 403(b) Pre-approved Plan See section 4.27(3)(c). This revenue procedure sets forth the procedures of the IRS for issuing opinion letters regarding the satisfaction in form of 403(b) pre-approved plans with respect to the requirements of 403(b) of the Internal Revenue Code for the second remedial amendment cycle (Cycle 2). 2013-22 establishes an Initial Remedial Amendment Period, which permits an Eligible Employer to retroactively correct defects in the form of its written 403(b) plan in order to satisfy the written plan requirement in the 403(b) regulations by timely adopting a 403(b) Pre-approved Plan or by otherwise timely amending its plan. 2019-48 (or successor) for transition rules for the last 3 months of calendar year 2021. Pursuant to this revenue procedure, the On-Cycle Submission Period for Providers to submit applications for an Opinion Letter for Cycle 2 begins on May 2, 2022, and ends on May 1, 2023. When there are changes to 403(b) Requirements that affect the provisions of the written plan document, the adoption of interim amendments generally will be required in accordance with the rules set forth in section 11.04 of Rev. All published rulings apply retroactively unless otherwise indicated. Background .08 Section 21.05 of Rev. Notice 2020-71 is modified and superseded. The following abbreviations in current use and formerly used will appear in material published in the Bulletin. 2017-41 sets forth procedures of the Internal Revenue Service (IRS) for issuing opinion letters regarding the qualification in form of pre-approved plans. (1) The IRS will, upon the application by a Mass Submitter, issue an Opinion Letter as to the satisfaction of the form of the Mass Submitters plan with the 403(b) Requirements. See section 22 of this revenue procedure regarding the deadline by which interim amendments must be adopted. .26 Retirement Income Account A Retirement Income Account is a defined contribution program established or maintained by a Church, including an organization described in 414(e)(3)(A), to provide benefits under 403(b) for an employee described in 403(b)(1) (including an employee described in 414(e)(3)(B)) or his or her beneficiaries, as described in 403(b)(9). In the case of an initial submission of a 403(b) Pre-approved Plan under this revenue procedure, the Mass Submitters application also must be accompanied by applications for an Opinion Letter filed on behalf of the requisite number of Providers that are offering the same plan on a word-for-word basis as provided in section 11.02, unless the Mass Submitter has already satisfied this requirement in connection with a previous application under this revenue procedure involving another 403(b) Pre-approved Plan. 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. If an application is withdrawn, the case may be referred to IRS Employee Plans Examinations. Proc. However, if that person also applies for an Opinion Letter with respect to a 403(b) Pre-approved Plan that is not a Retirement Income Account, the person would need to meet the 15-Eligible-Employer requirement for the plan that is not a Retirement Income Account. See section 10.02. 944, and Rev. The Internal Revenue Service (IRS) separates expenses 2021-4, 2021-1 I.R.B. Thus, if a prior ruling held that a principle applied to A but not to B, and the new ruling holds that it applies to both A and B, the prior ruling is modified because it corrects a published position. 575), and Rev. However, the rates vary depending on location. .09 Material furnished to Adopting Employers A Provider must furnish each Adopting Employer with a copy of the approved 403(b) Pre-approved Plan, copies of any subsequent amendments, and the most recently issued Opinion Letter for the plan from the IRS. .02 Nonapplicability of this revenue procedure to 401, 403(a), or 4975(e)(7) plans and to IRAs (including traditional IRAs, Roth IRAs, SEPs, and SIMPLE IRAs) An Opinion Letter will not be issued under this revenue procedure for 401, 403(a), or 4975(e)(7) plans (see Rev. See section 10.04 of this revenue procedure for additional application submission requirements for interim amendments. Proc. .05 Expediting review of substantially identical plans The IRS reserves the right to review applications in any order that will expedite the processing of Opinion Letter applications, subject to section 12 regarding off-cycle filing. The specified period for which Sedona, Arizona is a high cost locality under section 5, paragraph 2 of Notice 2020-71 is modified to be October 1, 2020 - December 31, 2020; March 1, 2021 - April 30, 2021; and September 1, 2021 - September 30, 2021. .02 Reduced procedural requirements for Providers that use Mass Submitter plans A Provider of a plan of a Mass Submitter must obtain an Opinion Letter. Proc. 2016-37 is revised to read as follows: Special deadlines for governmental employers. Section 16.01 of Rev. (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. .23 Related Employers For a plan that is not a Governmental Plan, Related Employers means all employers that are aggregated with the Adopting Employer under 414(b) and (c) (each as modified by 415(h)), (m), and (o) and the regulations thereunder. Taxpayers using the rates and list of high-cost localities provided in this notice must comply with Rev. 2019-39 provides a limited extension of the Initial Remedial Amendment Period, so that the Initial Remedial Amendment Period will end no earlier than the end of Cycle 2. A Flexible Plan adopted by a Provider that differs from the Mass Submitter plan only because the Provider has deleted certain optional provisions from its plan in conformance with the Mass Submitters representation described in this paragraph will be treated as a word-for-word identical plan to the Mass Submitter plan. In addition, the deadline for the initial amendment related to that extension for certain Form Defects is delayed until the later of June 30, 2020, or the end of the second calendar year following the calendar year in which the change in 403(b) Requirements is effective with respect to a plan. However, the terms of the single plan document or the basic plan document and adoption agreement, as applicable, must satisfy the requirements of applicable law and sections 5.03 through 5.17 (and sections 5.18 and 5.19, if applicable) independent of any Investment Arrangements under the plan or any other documents incorporated by reference. New Zealand per diem rates provide for a maximum of $165 excluding GST for accommodation. This part includes notices of proposed rulemakings, disbarment and suspension lists, and announcements. The 2022 mileage rate will automatically show in the travel and expense reimbursement system (Concur) effective July 1, 2022. 2013-22 provides that an employer that adopts a volume submitter plan and amends the terms of the approved specimen plan loses reliance on the advisory letter only to the extent of the amendment (as long as, after the amendment, the plan remains substantially similar to the terms of the approved specimen plan), but that the employer has no option to obtain a determination letter on the amended portions of the plan. The IRS is developing the application form to be used and will announce when the form becomes available. Proc. Proc. 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. The location is presumed convenient for residents of the approving governmental unit if the public hearing is located in the approving governmental units capital or seat of government. See section 23.01. Proc. .01 Provider plan amendments generally Providers are required to amend their 403(b) Pre-approved Plans to ensure that the form of their plans continues to satisfy the 403(b) Requirements. For information as to where to access per diem rates for various types of Government travel, please consult the table in 301-11.6. 698; Rev. The amendment must be made in good faith with the intent of complying with the 403(b) Requirements. However, the plan may deny an allocation to an employee who is eligible to participate if the employee terminates service during the plan year with not more than 500 hours of service and is not an active employee on the last day of the plan year. More for For example, if a plan document for a Mass Submitter Flexible Plan includes an optional provision that would permit loans under a Providers plan, the adoption agreement may also include an optional provision that would enable an Adopting Employer to elect whether loans will be available under the plan it adopts. Looking for U.S. government information and services? 2016-37, which is applicable to a governmental plan within the meaning of 414(d), and which is determined by reference to the interim amendment deadline for a plan that is not a governmental plan, is modified. 2020-21 and modifies and supersedes Rev. Proc. The principal author of this revenue procedure is Nathanael DeJonge of the Office of Associate Chief Counsel (Employee Benefits, Exempt Organizations and Employment Taxes). research, news, insight, productivity tools, and more. shipping, and returns, Cookie If you have comments concerning the format or production of the Internal Revenue Bulletin or suggestions for improving it, we would be pleased to hear from you. In response to these concerns, Rev. Taxpayers should refer to section 6.05 of Revenue Procedure 2019-48 to determine the meal portion of a per diem rate or allowance paid or incurred. brands, Corporate income (2) Alternatively, by mail to: Internal Revenue Service, Attn: CC:PA:LPD:PR (Rev. 2013-22, 2013-18 I.R.B. .22 Qualified Church-Controlled Organization or QCCO A Qualified Church-Controlled Organization or QCCO is a church-controlled tax-exempt organization described in 501(c)(3) that is a qualified church-controlled organization within the meaning of 3121(w)(3)(B). providing details regarding the system of cyclical Remedial Amendment Periods that follows the Initial Remedial Amendment Period. 2020-40, 2020-38 I.R.B. After the original ruling has been supplemented several times, a new ruling may be published that includes the list in the original ruling and the additions, and supersedes all prior rulings in the series. 2016-37, 2016-29 I.R.B. (See also 1.415(c)-1(d) and 1.415(f)-1(f) for special rules applicable to 403(b) plans.) 2016-37 sets forth the deadline for the timely adoption of an interim amendment to a qualified pre-approved plan. 786, to correct the portion of the year Sedona, Arizona is a high-cost locality under section 5 of Notice 2020-71. Proc. 2017-41, as modified by Rev. .25 Remedial Amendment Period The Remedial Amendment Period is the period during which a 403(b) plan may be amended to comply retroactively with the 403(b) Requirements. 2020-10, 2020-2 I.R.B. 2016-37 is revised to read as follows: In the case of an interim amendment, an employer (or an M&P sponsor or VS practitioner, if applicable) is considered to have timely adopted the amendment if the plan amendment is adopted by the end of the second calendar year following the calendar year in which the change in qualification requirements is effective with respect to the plan. 2017-18 provides that the last day of the Initial Remedial Amendment Period is March 31, 2020. Suspended is used in rare situations to show that the previous published rulings will not be applied pending some future action such as the issuance of new or amended regulations, the outcome of cases in litigation, or the outcome of a Service study. As provided in those letters, the IRS considered changes set forth in the final regulations under 403(b) and the applicable requirements of the 2012 Cumulative List of Changes in Plan Qualification Requirements set forth in Notice 2012-76, 2012-52 I.R.B. 2019-39 establish a system of cyclical 403(b) Pre-approved Plan Remedial Amendment Periods following the expiration of the Initial Remedial Amendment Period (that is, after June 30, 2020). When the IRS sends a notification to the applicable Mass Submitter with respect to the Mass Submitters plan indicating that the IRS has determined that the plan appears to be in full compliance with the applicable 403(b) Requirements, the Mass Submitter must submit a copy of the Mass Submitters plan with the modifications highlighted, as well as a statement indicating the location and effect of each change. Unless otherwise provided by this revenue procedure, upon an Eligible Employers adoption of a 403(b) Pre-approved Plan, the plan becomes eligible for the Cycle system. If a Provider has knowledge that an Adopting Employers plan may no longer satisfy the 403(b) Requirements and the Provider does not submit a request to correct the failure to satisfy the 403(b) Requirements under EPCRS, the Provider must notify the Adopting Employer that the plan may no longer satisfy the 403(b) Requirements, advise the Adopting Employer that adverse tax consequences may result from the plans failure to satisfy 403(b), and inform the Adopting Employer about the availability of EPCRS. Proc. 2020-49, 2020-48 I.R.B. The preceding sentence applies to an Eligible Employer that adopts a 403(b) Pre-approved Plan that amends or restates a plan maintained by the Eligible Employer, as long as the form of the plan that is being amended or restated satisfies the 403(b) Requirements at the time of the adoption of the 403(b) Pre-approved Plan. This annual 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, specifically (1) the special transportation industry meal and incidental expenses (M&IE) rates, (2) the rate for the incidental expenses only deduction, and (3) the rates and list of high-cost localities for purposes of the high-low substantiation method. Proc. The IRS anticipates providing updated LRMs before the On-Cycle Submission Period with respect to a Cycle begins. Proc. Proc. Under the high-low method, the per diem rate for all policy, Privacy .03 Section 15.04(1) of Rev. 2013-22 noted that the IRS was not establishing a determination letter program for 403(b) plans at that time, so that an employer adopting a 403(b) Pre-approved Plan would not be able to apply for an individual determination letter for the plan. 2017-18, 2017-5 I.R.B. The collection of information included in this revenue procedure has been reviewed and approved by the Office of Management and Budget in accordance with the Paperwork Reduction Act (44 U.S.C. More information for businesses seeking coronavirus-related tax relief can be found at IRS.gov. For example, modified and superseded describes a situation where the substance of a previously published ruling is being changed in part and is continued without change in part and it is desired to restate the valid portion of the previously published ruling in a new ruling that is self contained. Proc. (1) Beginning of Remedial Amendment Period Under this system, unless otherwise specified in guidance published in the Internal Revenue Bulletin, a Remedial Amendment Period for a Form Defect in a 403(b) individually designed plan first occurring after the Initial Remedial Amendment Period, begins: (a) in the case of a provision of, or absence of a provision from, a new plan, the date the plan is put into effect; (b) in the case of an amendment to an existing plan (other than a Form Defect that is related to a change in 403(b) Requirements, or that is integral to such a change), the date the plan amendment is adopted or put into effect, whichever is earlier; (c) in the case of a provision that fails to satisfy the 403(b) Requirements by reason of a change in those requirements, the date on which the change becomes effective with respect to the plan; or. The principal author of this revenue procedure is Angelique Carrington of the Office of Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes). Per-diems are fixed amounts to be used for lodging, meals, and incidental expenses when traveling on official Proc. The End Date of your trip can not occur before the Start Date. 2017-41 provides for a single Opinion Letter program that combines and replaces the Master & Prototype (M&P) and Volume Submitter (VS) programs, under which M&P sponsors and VS practitioners, respectively, submitted their plans to the IRS for review. .25 Rev. An Adopting Employer of a Nonstandardized Plan that meets the safe harbor requirements described in 401(m)(11) or 401(m)(12) may rely on the plans Opinion Letter with respect to whether the form of the Adopting Employers plan satisfies the requirements of 401(m), unless the Adopting Employers plan provides for the safe harbor contributions under 401(m)(11) or 401(m)(12) to be made under another plan. .21 Rev. Section 4.01(3) of Rev. (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. Proc. .17 Section 11.04 of Rev. The meal portion is based on the average costs of three daily meals at dining establishments typically used by federal employees in that location. You may use the dropdown box below to select a country. The basic plan document includes all of the nonelective provisions applicable to all Adopting Employers, and the adoption agreement includes the options that may be selected by each Adopting Employer. As a result, it will have a 403(b) Pre-approved Plan and be eligible for the Cycle system. Upon receipt of the application for an Opinion Letter, the IRS will, as soon as administratively feasible, issue an Opinion Letter with respect to the Providers plan (provided that an Opinion Letter has been issued with respect to the Mass Submitters plan). Proc. Proc. Foreign Per Diem Rates In U.S. Failure to comply with the requirements imposed on the Provider by this revenue procedure may result in the loss of eligibility to be a Provider and the revocation of Opinion Letters that have been issued to the Provider. See section 8.04. Integrated software The plan submitted for a Form 5307 determination letter will be reviewed based on the Cumulative List applicable to the underlying 403(b) Pre-approved Plan. Thus, for example, a Governmental Plan, a plan of a Church or QCCO, and a plan of a non-QCCO that use separate adoption agreements may be associated with the same basic plan document. Additionally, the IRS requests that applications be submitted by thumb or flash drive instead of being submitted as paper files, and that the documents be saved in Microsoft Word or Adobe Acrobat PDF format. .06 Employer Adoption Window See section 4.24. Rev. Section 403(b) Pre-approved Plan adoption agreement number (Each different adoption agreement associated with a single basic plan document must be assigned a 3-digit number, beginning with 001. Proc. A per diem rate can be used for the combined costs of Lodging and M&IE. Proc. .02 Additional provisions Section 5.18 sets forth additional provisions required for all Standardized Plans. Revocation may be effected by a notice to the Provider to which the Opinion Letter was originally issued. This information will be used to determine whether a plan is entitled to favorable tax treatment. .05 The On-Cycle Submission Period for Cycle 2 will begin on May 2, 2022, and end on May 1, 2023. This revenue procedure extends the time period until March 31, 2022. 2019-39 provides a limited extension of the Initial Remedial Amendment Period with respect to certain 403(b) Pre-approved Plan Form Defects first occurring during Cycle 1, so that the Initial Remedial Amendment Period will end no earlier than the end of Cycle 2. .03 section 15.04 ( 1 ) ( a ) of Rev localities section... Types of Government travel, please consult the table in 301-11.6 notice must comply with Rev list of localities. 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