This revenue procedure also sets forth the rules for determining when Remedial Amendment Periods expire for 403(b) Pre-approved Plans. corporations, For .18 Section 12 of Rev. Proc. See section 8.04. 2019-48 (or successor). To be considered timely, section 13.03 of Rev. The following types of amendments will not cause an Adopting Employer to lose reliance on an Opinion Letter: (1) amendments to the plan to add or change a provision (including choosing among options in the plan) or to specify or change the effective date of a provision, provided the Adopting Employer is permitted to make the modification or amendment under the terms of the 403(b) Pre-approved Plan, as well as under 403(b), and, in the case of a Standardized Plan, the provision is identical to a provision in the 403(b) Pre-approved Plan, except for the effective date; (2) sample or model amendments published by the IRS that specifically provide that their adoption will not cause a plan to fail to be identical to the 403(b) Pre-approved Plan; (3) amendments that adjust the limitations under 415, 402(g), 401(a)(17), and 414(q)(1)(B) to reflect annual cost-of-living increases; (4) plan language completed by the Adopting Employer if the overriding language is necessary to satisfy 415 because of the required aggregation of multiple plans under that section, in accordance with section 5.09; (5) interim amendments or discretionary amendments, as described in sections 11 and 12 of Rev. .12 Rev. However, this notification will only indicate that the plan appears to meet the applicable 403(b) Requirements under review as of the date of the notification. financial reporting, Global trade & Proc. Proc. .02 Notification to employers A Provider that intends to discontinue sponsorship of a 403(b) Pre-approved Plan that has one or more Adopting Employers must inform each Adopting Employer of the date on which the Provider will discontinue sponsorship, and that the Adopting Employers plan will cease to be a 403(b) Pre-approved Plan and convert to an individually designed plan on that date. A Provider may include or delete optional provisions of a Mass Submitter plan, but once the Provider has decided to include an optional provision, it must offer that provision to all Adopting Employers. Section 13 of Rev. Proc. Proc. _____c. The estimated number of respondents and/or recordkeepers is 8,188. 2019-39 provides that an Eligible Employer adopting a 403(b) Pre-approved Plan generally must adopt an interim amendment with respect to a change in 403(b) Requirements. (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. 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. Proc. 136, as modified by Rev. 2013-22 provides that the IRS will announce, in subsequent guidance, the expiration date of the Initial Remedial Amendment Period for all Eligible Employers. 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. The IRS will not issue an Opinion Letter with respect to amendments made between applicable On-Cycle Submission Periods, and a Mass Submitter should not submit an application for an Opinion Letter with respect to plan amendments. Proc. 828, for administrative procedures for seeking an opinion letter for individual retirement arrangements under 408.). 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. See section 8.04. Proc. See section 23.01. Proc. 2016-37 defines an interim amendment as an amendment with respect to a disqualifying provision described in section 5.03 of Rev. 2019-39 provides that the initial amendment must be adopted by the later of (a) the expiration of the Initial Remedial Amendment Period (that is, June 30, 2020), or (b) the end of the calendar year following the calendar year in which the change in 403(b) Requirements is effective with respect to the plan. Proc. 2017-18, 2017-5 I.R.B. A ruling may also be obsoleted because the substance has been included in regulations subsequently adopted. Pursuant to section 21.02 of Rev. .03 Rev. Unpublished rulings will not be relied on, used, or cited as precedents by Service personnel in the disposition of other cases. Elective deferrals (other than Roth), _____e. 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. 2013-22 provides, in general, that the form of a plan will be treated as satisfying the requirements of the 403(b) regulations as of the first day of the plans Initial Remedial Amendment Period if (1) on or before that day, the Eligible Employer adopts a written plan that is intended to satisfy the 403(b) Requirements, and (2) on or before the last day of the Initial Remedial Amendment Period, the employer amends the plan to the extent necessary to correct any Form Defects retroactive to the first day of the Initial Remedial Amendment Period. 2016-37, which provides a special rule for determining the tax-filing deadline applicable to a tax-exempt employer that is no longer relevant in light of the modified interim amendment deadline, is deleted. 2019-39 provide that the period covered by the Initial Remedial Amendment Period is referred to as Cycle 1 and that Cycle 2 begins after the Initial Remedial Amendment Period expires. 2020-40 and Notice 2020-35. .13 Section 5 of Rev. 3. No options (including blanks to be completed) may be provided in the basic plan document portion of the Adoption Agreement Plan (except as provided in section 11.03(1) regarding Flexible Plans). (3) Notwithstanding the preceding provisions of this section 4.21, any person that has an established place of business in the United States where it is accessible during every business day may be a Provider that offers a plan that is word-for-word identical to a plan of a Mass Submitter (as an identical adopter) or a plan that includes Minor Modifications to a plan of a Mass Submitter (as a minor modifier adopter) regardless of the number of Eligible Employers that are expected to adopt the plan. Find current rates in the continental United States ("CONUS Rates") by searching below with city ", Per diem localities with county definitions shall include"all locations within, or entirely surrounded by, the corporate limits of the key city as well as the boundaries of the listed counties, including independent entities located within the boundaries of the key city and the listed counties (unless otherwise listed separately).". 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. By law, GSA sets these rates annually. Applications for a plan that is word-for-word identical to a Mass Submitters 403(b) Pre-approved Plan for a Cycle may be submitted until the IRS informs the Mass Submitter that word-for-word identical applications will no longer be accepted, which is expected to be shortly before the issuance of Opinion Letters for the next Cycle. 948, and Rev. Pursuant to section 9.05(1), beginning on the first day of that plan year, Employer Xs plan is treated as an individually designed plan. 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. EBIA Comment:The per diem rules can greatly simplify the process of substantiating business travel expense amounts. Revenue rulings represent the conclusions of the Service on the application of the law to the pivotal facts stated in the revenue ruling. 2016-37 and Rev. Proc. .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). 467, Rev. Usage is subject to our Terms and Privacy Policy. .17 Section 11.04 of Rev. (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. Beginning October 1, 2021, the high-low per diem rate that can be used for lodging, meals, and incidental expenses increases to $296 (from $292) for travel to high-cost locations and increases to $202 (from $198) for travel to other locations. 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. Meals and incidentals allowances are $20 for breakfast, $15 for lunch, $35 for dinner, and $10 for incidentals. 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). If the Provider does not wish to enable Adopting Employers to make loans available under their plans, the Provider would delete from the Providers plan the optional provisions in both the plan document and the adoption agreement. Official websites use .gov 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. Proc. Additionally, a Cycle 1 403(b) Pre-approved Plan that is intended to be a Retirement Income Account may be amended to permit the participation of employees of certain church-related organizations, as described in 414(e)(3)(B), retroactive to the beginning of Cycle 2. 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. Proc. Proc. accounts, Payment, .01 Adopting Employer An Adopting Employer is an Eligible Employer that adopts a 403(b) Pre-approved Plan offered by a Provider, including a plan that is word-for-word identical to, or a Minor Modification of, a plan of a Mass Submitter. The plan may provide options as to whether some or all of the employees described in 1.410(b)-6 are excluded, provided that the criteria for excluding employees described in 1.410(b)-6 apply uniformly to all employees. The term is also used when it is desired to republish in a single ruling a series of situations, names, etc., that were previously published over a period of time in separate rulings. Proc. The Department of the Treasury and the IRS intend to revise Rev. 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 Section 403(b) plan that is not a Governmental Plan For a 403(b) Pre-approved Plan that is not a Governmental Plan, a Provider (or the Adopting Employer, if applicable) is considered to have adopted an interim amendment described in section 9.02 timely if the amendment is adopted by the end of the second calendar year following the calendar year in which the change in 403(b) Requirements is effective with respect to the plan. 2019-39. 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. Foreign Per Diem Rates by Location DSSR 925. Within 30 days following the date the notification is provided, either the Mass Submitter may revise the plan so that the modifications are minor and resubmit the revised plan, or the Provider may submit the application form (or Appendix A) and an additional user fee in an amount equal to the difference between a non-Mass Submitter plan application user fee and a minor modifier adopter application user fee. Such an application may be filed at the time of the assumption of plan sponsorship by the new Provider, and the filing is not limited to the applicable On-Cycle Submission Period. 2020-40, 2020-38 I.R.B. Rates for Alaska, Hawaii, U.S. 2017-18 further provides that a plan that does not satisfy the 403(b) Requirements in form on any day during the Initial Remedial Amendment Period will be considered to have satisfied those requirements if, on or before March 31, 2020, all provisions of the plan that are necessary to satisfy 403(b) have been adopted and made effective in form and operation from the beginning of the Initial Remedial Amendment Period.6. Looking for U.S. government information and services? .05 Plan must satisfy 403(b) Requirements independent of Investment Arrangements The IRSs review of a 403(b) Pre-approved Plan will consider only the terms of the single plan document or the basic plan document and adoption agreement, as applicable. Proc. The likely respondents are banks, insurance companies, other financial institutions, law, actuarial, and consulting firms, employee benefit practitioners and Eligible Employers. Thus, the representation must indicate whether a Providers plan may include only one of a certain group of optional provisions, may include only a specific combination of provisions, or may exclude the provisions entirely. See section 10.11. Proc. Per diem (Latin for "per day" or "for each day") or daily allowance is a specific amount of money that an organization gives an individual, typically an employee, per day to cover living 2013-22, a defect in the form of a plan is a provision, or the absence of a required provision, that causes the plan to fail to satisfy the 403(b) Requirements. 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. 2020-21, 2020-22 I.R.B. See section 22. Section 16.01 of Rev. 2017-41, 2017-29 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). Although sample language is designed for use in plans that use an adoption agreement format, in order to expedite processing, Providers are encouraged to refer to the sample language as a guide in drafting Single Document Plans. Only one copy of the basic plan document should be provided. Rul. The incidentals portion is calculated as the cost of meals plus 10% of the combined lodging and A per diem rate can be used for the combined costs of Lodging and M&IE. Changes in high-cost localities. Proc. Proc. See sections 4.06 and 5.04 of Rev. The period described in this section 4.02 is the period beginning on May 4, 2020, and ending on March 31, 2022. Phone: (803) 734-2121 However, the rates vary depending on location. .08 Sample language The IRS anticipates providing updated LRMs before the On-Cycle Submission Period with respect to a Cycle begins. Also included in this part are Bank Secrecy Act Administrative Rulings. 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. 2013-22 are to 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. Entering the first letter of the country name will jump to that portion of the listing. This notice, which replacesIRS Notice 2020-71(see our Checkpointarticle), announces rates for use under the optional high-low substantiation method, special rates for transportation industry employers, and the rate for taxpayers taking a deduction only for incidental expenses. 2020-40, 2020-38 I.R.B. See section 11 for rules relating to Mass Submitter plans. shipping, and returns, Cookie .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. .05 Section 15.06(1)(b) of Rev. The per diem rates in lieu of the rates described in Notice 2021 -52 (the meal and incidental expenses only substantiation method) are $74 for travel to .10 An employee described in 414(e)(3)(B) is permitted to participate in a 403(b) Pre-approved Plan that is intended to be a Retirement Income Account. Every 403(b) Pre-approved Plan must therefore incorporate by reference the terms of the Investment Arrangements under the plan. The Mass Submitter must certify under penalties of perjury that the plan of the Provider, except for the delineated changes, is word-for-word identical to the plan for which the Mass Submitter will be receiving or has received an Opinion Letter. Comments should be submitted in writing and should include a reference to Rev. In the case of a change in entity with respect to a Provider, an Opinion Letter issued to the Provider may not be utilized by the changed entity. .01 Provisions required in all 403(b) Pre-approved Plans Each 403(b) Pre-approved Plan must comply with the requirements set forth in sections 5.03 through 5.17. Notice 2021-63 therefore provides a special rule: Solely for purposes of Sec. .12 The amendment deadline for an interim amendment to a 403(b) Pre-approved Plan that is not a Governmental Plan is the end of the second calendar year following the calendar year in which the change in 403(b) Requirements is effective. 2020-21 is extended. 2016-37 sets forth the deadline for the timely adoption of an interim amendment to a qualified pre-approved plan. Accordingly, section 4.02 of Rev. EMPLOYER RELIANCE ON OPINION LETTER, SECTION 10. Proc. For further information regarding this notice contact James Liechty at (202) 317-7005 (not a toll-free number). .11 Rev. 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. .04 Cycle A Cycle is a Remedial Amendment Cycle, as defined in section 4.24. .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. 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. For a 403(b) Pre-approved Plan that is a Governmental Plan, an Opinion Letter does not express an opinion, and may not be relied upon, with respect to whether the plan meets any requirements that apply due to a plans coverage of multiple employers that are not aggregated in a single controlled group in a manner consistent with Notice 89-23. WASHINGTON The U.S. General Services Administration (GSA) today released the fiscal year (FY) 2021 travel per diem rates, which will take effect on October 1, 2020. Proc. management, More for accounting 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. 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. Proc. Proc. 2021-30 (or its successor), for correcting a Form Defect after the expiration of the Remedial Amendment Period for the Form Defect. Proc. Can an ERISA Plan Limit the Time a Claimant Has to File a Lawsuit for Plan Benefits? Accordingly, the provisions described in sections 5.03 through 5.17 (and sections 5.18 and 5.19, if applicable) must be included in the single plan document or the basic plan document or adoption agreement, as appropriate, of every 403(b) Pre-approved Plan, regardless of the terms of any Investment Arrangements under the plan or any other documents that may be incorporated by reference. .02 Interim amendment requirement A 403(b) Pre-approved Plan must be operated in accordance with its written plan document. Proc. 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. .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. In addition, an Opinion Letter will not be issued under this revenue procedure for prototype plans intended to meet the requirements for individual retirement arrangements under 408. (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. .15 Uniformed Services Employment and Reemployment Rights Act and 414(u) Each 403(b) Pre-approved Plan must include a provision reflecting the requirements of 414(u). (3) Except as provided in the applicable Cumulative List, the IRS generally will not consider in its review of any Opinion Letter application any: (a) guidance issued after approximately 90 days (the exact date being stated in the Cumulative List) prior to the date the applicable Cumulative List is issued; (b) statutes enacted after approximately 90 days (the exact date being stated in the Cumulative List) prior to the date the applicable Cumulative List is issued; (c) statutes that are first effective in the year in which the On-Cycle Submission Period begins for which there is no guidance identified on the applicable Cumulative List (regardless of when they are enacted); or. Proc. Standardized and Nonstandardized Plans may not be combined in one Single Document Plan. 2013-22 is modified and superseded regarding Opinion Letter applications submitted with respect to a 403(b) Pre-approved Plans second (and subsequent) Cycles. 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. 2017-41, and to make additional administrative changes. 6 See section 2.20 of this revenue procedure for the extension of the expiration date of March 31, 2020, to June 30, 2020, by Notice 2020-35, 2020-25 I.R.B. 948. .02 Section 15.02 of Rev. Proc. (2) Alternatively, by mail to: Internal Revenue Service, Attn: CC:PA:LPD:PR (Rev. 2019-39 establishes a system of recurring Remedial Amendment Periods for 403(b) individually designed plan Form Defects first occurring after the Initial Remedial Amendment Period expires (that is, after June 30, 2020). Per Diem Rates Rates are set by fiscal year, effective October 1 each year. 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. Revoked describes situations where the position in the previously published ruling is not correct and the correct position is being stated in a new ruling. Investment provisions are those provisions that describe the plans methods of investing assets, including provisions such as the availability of loans and self-directed investments. This revenue procedure applies to disqualifying provisions that are effective with respect to a plan after December 31, 2020. 2021-37, this Bulletin. 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. 2016-37 is revised to read as follows: Special deadlines for governmental employers. Follows: special deadlines for governmental employers the listing defined in section 4.24 ( b ) of Rev applies. Revise irs per diem rates 2021 international Cycle begins PR ( Rev March 31, 2022 obsoleted because the substance has included. Also be obsoleted irs per diem rates 2021 international the substance has been included in regulations subsequently.... Be relied on, used, or cited as precedents by Service personnel the! Procedure also sets forth the rules for determining when Remedial amendment period for the timely adoption of an amendment. Opinion letter for individual retirement arrangements under the plan ruling may also be because... 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