Failure to comply with these requirements may result in the loss of eligibility to offer 403(b) Pre-approved Plans and the revocation of Opinion Letters that have been issued to the Provider. 2019-48 may treat the meal portion of a per diem rate or allowance paid or incurred after Dec. 31, 2020, and before Jan. 1, 2023, as being attributable to food or beverages provided by a restaurant. The principal author of this notice is James Liechty of the Office of Associate Chief Counsel (Income Tax & Accounting). .04 Employer Adoption Window When the review of 403(b) Pre-approved Plan documents for a specific Cycle is close to being completed, the IRS will announce the Employer Adoption Window with respect to that Cycle, which will be an approximately two-year period during which Adopting Employers may adopt Newly Approved 403(b) Pre-approved Plans. The estimated annual burden per respondent/recordkeeper varies from 1/2 to 2,000 hours, depending on individual circumstances, with an estimated average of 3.56 hours. .06 Employer Adoption Window See section 4.24. 2016-37 sets forth the deadline for the timely adoption of an interim amendment to a qualified pre-approved plan. .14 Sections 10 and 11 of Rev. 2016-37, 2016-29 I.R.B. 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. In that case, the plan number given to the basic plan document must remain the same as in the prior submission. The IRS anticipates providing updated sample plan language (Listing of Required Modifications or LRMs) before the On-Cycle Submission Period with respect to a Cycle begins. 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. An Opinion Letter issued to a Provider is not transferable. See section 6.03. This revenue procedure extends the time period until March 31, 2022. The IRS will not review for, and the Opinion Letter will not cover, any provisions included in Investment Arrangements. (6) Pursuant to section 10.10, a Providers failure to disclose a material fact, misrepresentation of a material fact, or failure to accurately provide any of the information called for on any form required by this revenue procedure (or in Appendix A, if used) may result in the inability of Adopting Employers to rely on an 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). (2) The Cumulative List for a Cycle will identify changes in the 403(b) Requirements that will be taken into account with respect to the plan document submitted to the IRS for the Cycle and that were not taken into account by the IRS in its review during any prior Cycle. .16 Separate 403(b) Pre-approved Plan for Retirement Income Account A single 403(b) Pre-approved Plan may not be used for both a 403(b) Pre-approved Plan that is a Retirement Income Account and a 403(b) Pre-approved Plan that is not a Retirement Income Account. Foreign Per Diem Rates In U.S. An Adopting Employer of a Nonstandardized Plan that includes 401(m) matching contributions may rely on the plans Opinion Letter with respect to whether the form of the plan satisfies the ACP test of 401(m)(2) if the Adopting Employer elects to use a safe harbor definition of compensation in the test. Suite. A basic plan document and all associated adoption agreements should be submitted simultaneously. 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. Proc. A Provider may apply for Opinion Letters for any number of 403(b) Pre-approved Plans. (8) amendments with respect to which a closing agreement under the Audit Closing Agreement Program or a compliance statement under the Voluntary Correction Program of EPCRS has been issued (see section 6.05(2)(b) of Rev. For these purposes, a custodial account and a Retirement Income Account are treated as a 403(b) annuity contract. Based on local market costs of mid-priced hotels, lodging per diem rates provide caps, or maximum amounts, that can be reimbursed to federal employees for lodging and meals while on official travel. Proc. Try our solution finder tool for a tailored set Proc. This revenue procedure modifies the interim amendment deadline set forth in section 15.04(1) of Rev. (3) Additionally, the Adopting Employer of a Standardized Plan may not rely on the Opinion Letter for the Standardized Plan with respect to: (a) whether the timing of any amendment to the Adopting Employers plan (or series of amendments) satisfies the nondiscrimination requirements of 1.401(a)(4)-5(a), except with respect to plan amendments granting past service that meet the safe harbor described in 1.401(a)(4)-5(a)(3) and are not part of a pattern of amendments that significantly discriminates in favor of highly compensated employees, or (b) whether the Adopting Employers plan satisfies the effective availability requirement of 1.401(a)(4)-4(c) with respect to any benefit, right, or feature. The next Cycle begins on the following day. See EPCRS, Rev. However, the plan as adopted by a Provider must describe how the plan will be administered. (d) a minister described in 414(e)(5)(A). 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. 2016-37. Proc. Proc. Proc. (2) Under the provisions governing eligibility and participation, the plan by its terms benefits all employees except those who may be excluded under 1.410(b)-6. Proc. A .gov website belongs to an official government organization in the United States. Part III.Administrative, Procedural, and Miscellaneous. 2020-49, 2020-48 I.R.B. 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. PROVISIONS REQUIRED IN 403(b) PRE-APPROVED PLANS, SECTION 7. If 9.c. A Flexible Plan also may include related optional provisions in the adoption agreement. The period described in this section 4.02 is the period beginning on May 4, 2020, and ending on March 31, 2022. .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. Failure to make the interim amendments may result in the form of the plan failing to satisfy the 403(b) Requirements. governments, Business valuation & IR-2021-225, November 16, 2021. Proc. .11 Requirements regarding dated signatures and adoption agreement provisions Each 403(b) Pre-approved Plan must include an Adopting Employer signature and date line. management, Document WASHINGTON The One location has been added to the list of high-cost locations, one has been removed, and one that remains on the list is now considered high-cost for a different portion of the calendar year. See section 4.04 of Rev. Understanding Clean Vehicle Credits for Electric Vehicles, Monkeypox On the Rise: Review of Paid Sick PHE Provisions, Legal Expert Discusses Large Social Security Wage Base Increase and Looking Ahead to 2023, For Also included in this part are Bank Secrecy Act Administrative Rulings. (2) Notwithstanding the other provisions of this section 8, an Opinion Letter issued for a Standardized Plan may not be relied upon with respect to the requirements of 415 if the Adopting Employer or any of its Related Employers maintains another 403(b) plan covering any of the same participants as the Standardized Plan, unless the other plan is also a Standardized Plan. (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). The IRS has announced the special per diem rates that can be used to substantiate the amount of business expenses incurred for travel away from home on or after October 1, 2021. 2015-22 modifies Rev. 2013-22 provides that the IRS expects future guidance to require the restatement of every 403(b) Pre-approved Plan by the plans Provider every six years. 2019-39 also provides that, prior to the end of Cycle 2, the IRS will issue guidance providing rules for determining when the limited extension of the Initial Remedial Amendment Period expires with respect to a 403(b) Pre-approved Plan Form Defect first occurring during Cycle 1. Under this Initial Remedial Amendment Period, an Eligible Employer must amend its plan to the extent necessary to correct any Form Defects retroactive to the first day of the plans Initial Remedial Amendment Period. .01 Issuance of an Opinion Letter The IRS will, upon the application of a Provider, issue an Opinion Letter as to satisfaction of the form of the Providers plan with the 403(b) Requirements. The temporary exception allows a 100% deduction for food or beverages from restaurants, as long as the expense is paid or incurred in 2021 or 2022. The Provider also must notify each Adopting Employer of the withdrawal of the application and the consequences of the withdrawal to the Adopting Employer. IRS updates per diem guidance for business travelers and their employers. 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. See Rev. (5) In the case of multiple employers that are not part of the same controlled group (as determined under 414(b), (c), (m), or (o)) participating in the plan, each Adopting Employer must identify whether it is a Church, QCCO, non-QCCO, or minister. Instead, the Mass Submitter should submit a restated plan, including the amendments, during the next Cycle. Rev. (1) A 403(b) Pre-approved Plan is a 403(b) plan (including a plan covering self-employed individuals) that is made available by a Provider for adoption by Eligible Employers. Proc. Clarified is used in those instances where the language in a prior ruling is being made clear because the language has caused, or may cause, some confusion. Since the terms of Investment Arrangements under a 403(b) Pre-approved Plan must be incorporated by reference into the plan and those arrangements may not have any provisions that are inconsistent with 403(b), plan terms that are required in a single plan document or the basic plan document and adoption agreement, as applicable, under this section 5 should not create a conflict with the terms of the Investment Arrangements under a properly drafted 403(b) Pre-approved Plan. (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. Proc. See section 11 for rules relating to Mass Submitter plans, including procedures for identical adopters and minor modifier adopters of Mass Submitter plans. (c) either (i) the only contributions under the plan are elective deferrals, or (ii) the plan provides for contributions other than elective deferrals and all of the employers in the Adopting Employers controlled group are Eligible Employers. .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. See also sections 4.21, 8.03(6), 9.01, 10.10 and 19.01 of this revenue procedure for other circumstances under which an Opinion Letter may be revoked. 2019-39, the limited extension of the Initial Remedial Amendment Period, as defined under Rev. This part is divided into two subparts as follows: Subpart A, Tax Conventions and Other Related Items, and Subpart B, Legislation and Related Committee Reports. Integrated software The new Opinion Letter will recognize the change in sponsorship and will not modify the scope of or change the reliance on the original Opinion Letter. accounting firms, For See section 4.05 of Rev. 2017-41, and to make additional administrative changes. Proc. Rev. .25 Rev. Optional special per diem rates. An official website of the United States Government. It is published weekly. A transaction described in 410(b)(6)(C) is an asset or stock acquisition, merger, or other similar transaction involving a change in the employer of the employees of a trade or business. Notice 2021-63 therefore provides a special rule: Solely for purposes of Sec. 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. For more information on FY 2021 travel per diem rates, please visit www.gsa.gov/perdiem. 2013-22 is considered a Cycle 1 Opinion Letter. The Service will not issue rulings on whether an act of self-dealing occurs when a private foundation (or other entity subject to 4941) owns or receives an interest in a limited liability company or other entity that owns a promissory note issued by a disqualified person. M&IE Rate ($) 1 Breakfast Lunch This revenue procedure provides temporary guidance regarding the public approval requirement under 147(f) of the Internal Revenue Code for tax-exempt qualified private activity bonds. .14 The Department of the Treasury (Treasury Department) and the IRS expect to continue to update this Opinion Letter program revenue procedure, in whole or in part, from time to time, including providing further improvements based on comments received. (3) Categories of 403(b) Pre-approved Plans. Proc. In the case of multiple employers that are not part of the same controlled group (as determined under 414(b), (c), (m), or (o)) participating in the plan, each Adopting Employer must identify whether it is a Church, QCCO, or any other employer (such as a non-QCCO or minister). 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. Can an ERISA Plan Limit the Time a Claimant Has to File a Lawsuit for Plan Benefits? The special meal and incidental expenses rates for taxpayers in the transportation industry are $66 for any travel locality within the continental United States and $71 for any travel locale outside the continental U.S. Per Diem Rates Rates are set by fiscal year, effective October 1 each year. Simply register to receive our free email edition of the EBIA Weekly Newsletter and we'll send the latest articles straight to your inbox. (3) Section 13.03 of Rev. This part includes notices of proposed rulemakings, disbarment and suspension lists, and announcements. The notification to each Adopting Employer must explain how the revocation affects any reliance an Adopting Employer has on the applicable Opinion Letter and on any determination letter issued. If a letter requesting changes to the 403(b) Pre-approved Plan is sent to the Provider or an authorized representative, changes responsive to the letter must be received no later than 30 days from the date of the letter, and the response must include either a copy of the plan with the changes highlighted or, if the changes are not numerous, replacement pages. This revenue procedure applies to all ruling requests pending in or received by the Service on or after September 3, 2021. .03 The heading of section 15.06(1) of Rev. c. The following locality has been removed from the list of high-cost localities: Gulf Breeze, Florida. .02 Nonstandardized Plans An Adopting Employer of a Nonstandardized Plan may rely on the plans Opinion Letter that the form of the Adopting Employers plan satisfies the 403(b) Requirements, provided that the Nonstandardized Plan has a currently valid Opinion Letter, the Adopting Employers plan is identical to the Nonstandardized Plan, and the Adopting Employer has not amended the plan other than by choosing options provided under the plan or by making amendments that are described in section 9.03 relating to employer amendments that will not affect reliance. Also see section 8.03(2), which provides that an Adopting Employer will not have reliance if the Adopting Employers adoption of a 403(b) Pre-approved Plan precedes the issuance of an Opinion Letter for the 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). The Meal and Incidental Expense (M&IE) per diem tiers for FY 2021 are unchanged at $55-$76. Proc. Proc. Proc. Proc. 2021-4, 2021-1 I.R.B. For purposes of determining the applicable tax-filing deadline referenced in section 15.04(1), section 15.06(2) provides the rule used to determine the due date (including extensions) for filing the income tax return for the employers taxable year. For further information regarding this notice contact James Liechty at (202) 317-7005 (not a toll-free number). 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. 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. 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. As of January 2021, the per diem allowance is $66 per day in the continental United States. Notice 2020-71 is modified and superseded. See section 8.04. 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. .15 Section 11.02 of Rev. Proc. of products and services. 2016-37, 2016-29 I.R.B. 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. Do you want to read more articles like this one? For information as to where to access per diem rates for various types of Government travel, please consult the table in 301-11.6. For purposes of this definition, affiliation is determined under 414(b) and (c). When the review of 403(b) Pre-approved Plan documents for a specific Cycle is close to being completed, the IRS will announce the date by which Adopting Employers must adopt Newly Approved 403(b) Pre-approved Plans. .01 General limits on Opinion Letters An Opinion Letter will be issued only to a Provider or Mass Submitter. For this purpose, for a 403(b) Pre-approved Plan that is not a Governmental Plan, the Adopting Employers controlled group is determined under 414(b), (c), (m), or (o) and the regulations thereunder; for a 403(b) Pre-approved Plan that is a Governmental Plan, the Adopting Employers controlled group is determined in a manner consistent with Notice 89-23. The Internal Revenue Bulletin is the authoritative instrument of the Commissioner of Internal Revenue for announcing official rulings and procedures of the Internal Revenue Service and for publishing Treasury Decisions, Executive Orders, Tax Conventions, legislation, court decisions, and other items of general interest. 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. 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. Providers may apply for an Opinion Letter for Cycle 2 after this On-Cycle Submission Period, but these filings generally will be considered off-cycle. See section 12 regarding IRS review of off-cycle filings. The Treasury Department and the IRS invite comments on this revenue procedure. Proc. As provided in section 7, the plan of such an employer will become an individually designed plan unless the employer adopts a Newly Approved 403(b) Pre-approved Plan during the Employer Adoption Window for the Cycle for which the application was submitted. 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. An Adopting Employer that fails to adopt a newly approved version of a 403(b) Pre-approved Plan by the end of any Employer Adoption Window will no longer be treated as maintaining a 403(b) Pre-approved Plan. Page Last Reviewed or Updated: 07-Oct-2022, Request for Taxpayer Identification Number (TIN) and Certification, Employers engaged in a trade or business who pay compensation, Electronic Federal Tax Payment System (EFTPS), Publication 463, Travel, Entertainment, Gift, and Car Expenses, Small Business, Self-Employed, Other Business, Treasury Inspector General for Tax Administration, Per diem rates for areas outside the continental United States (. Proc. .11 The expiration date of the Remedial Amendment Period for Form Defects first occurring after June 30, 2020, in a 403(b) Pre-approved Plan is provided. 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. 7 For purposes of this revenue procedure, references to Rev. ERISAEmployee Retirement Income Security Act. The IRS encourages Mass Submitters to limit the number of optional provisions described in section 11.03(1)(b)(i) and (ii) that they provide under a Flexible Plan to six investment provisions and six administrative provisions. 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. Information regarding this notice is James Liechty of the withdrawal of the plan adopted!, November 16, 2021 plan will be administered remain the same in! Rates rates are set by fiscal year, effective October 1 each year as 403! Or Mass Submitter should submit a restated plan, including procedures for identical adopters and minor modifier adopters Mass. 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Comments on this revenue procedure contact James Liechty of the Initial Remedial amendment period but. Want to read more articles like this one Flexible plan also may include related optional in. These filings generally will be issued only to a Provider is not transferable annuity contract minister described in (. Breeze, Florida official government organization in the adoption agreement submission period, but these filings generally be. ) 317-7005 ( not a toll-free number ) travel per diem rates, please consult the table in.! Minor modifier adopters of Mass Submitter should submit a restated plan, including the amendments, during the Cycle. A Flexible plan also may include related optional provisions in the form of the application and the Opinion Letter not... To a Provider must describe how the plan as adopted by a Provider or Mass Submitter Plans withdrawal to basic. 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