.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. Self-employment tax rate is 15.3% of net SE earnings, broken down asfollows: Social Security portion: Net SE earnings (up to limit) 12.4% Medicare portion: Net SE earnings 2.9% Additional Medicare tax of 0.9% on earned income over $200,000(Single, HOH, QW), $250,000 (MFJ), or $125,000 (MFS). The remedial amendment period begins on the date on which a change in qualification requirements becomes effective with respect to a plan or, in the case of a provision that is integral to a qualification requirement that has been changed, the first day on which the plan is operated in accordance with the provision as amended. The following is an exclusive list of the permittable optional provisions that a Flexible Plan may include: (i) Investment provisions A Mass Submitter may offer a variety of investment provisions in its plan for Providers to include or delete from their version of the plan. The Service is currently reviewing its prior ruling position on transactions described in section 3 of this revenue procedure. (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. The Mass Submitter must submit on behalf of each Provider a completed application form (or Appendix A) that includes a declaration by the Mass Submitter under penalties of perjury that the Provider will offer a plan that is word-for-word identical to a plan of the Mass Submitter, or a plan that is a Minor Modification of the Mass Submitters plan. Proc. 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. To assist Eligible Employers in achieving operational compliance, updates to the Operational Compliance List currently maintained on the IRS website include changes in 403(b) Requirements that are effective during a calendar year. Indicate whether the plan is a (check one): a. For example, a change that limits the number of participant loans or a change that adds a new choice of plan entry date would be considered a Minor Modification. The Provider must then notify each Adopting Employer of the revocation as soon as possible. The estimated frequency of responses is occasional. Box 2508 Cincinnati, OH 45201-2508. 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. 2019-39 provides that every 403(b) Pre-approved Plan will have a recurring Cycle. An Eligible Employer that adopts a Standardized Plan as an amendment to a plan other than a Standardized Plan may not rely on the Opinion Letter for the Standardized Plan with respect to whether a benefit, right, or feature that is prospectively eliminated satisfies the current availability requirements of 1.401(a)(4)-4, if applicable. Proc. For FY 2021, the standard Continental United States (CONUS) lodging rate will remain unchanged at $96, and 319 locations will receive a maximum lodging allowance higher than the standard allowance. Section 13 of Rev. Accordingly, the Treasury Department and the IRS continue to invite further comments on how to improve the Opinion Letter program. See section 10.02. .07 Separate applications required for Single Document Plans A separate plan and application is required for a Single Document Plan. See section 4.05 of Rev. As of January 2021, the per diem allowance is $66 per day in the continental United States. 2016-37 provides that, for a governmental plan within the meaning of 414(d), the adoption deadline for an interim amendment is: the later of (1) the deadline that would apply under the rules of section 15.04(1), or (2) 90 days after the close of the third regular legislative session of the legislative body with authority to amend the plan that begins on or after the date the amendment becomes effective. The per-diem amount you will be issued for meals and lodging depends on the location to which you are traveling. See section 13.02. 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. (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. Proc. .06 Use of same basic plan document by multiple plans; separate applications required for different categories of Adoption Agreement Plans. Employers using these rates to set per diem allowances can treat the amount of certain categories of travel expenses as substantiated without requiring that employees prove the actual amount they spent. The application must be sent to the address provided in section 20. 1 A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 202127 through 202152 is in Internal Revenue Bulletin 202152, dated December 27, 2021. (b) Optional provisions A Flexible Plan may include optional provisions that comply with the requirements set forth in this paragraph. 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. ", 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).". 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. The weekly Internal Revenue Bulletins are available at www.irs.gov/irb/. (Compare with modified, below). .01 In general This revenue procedure is effective on July 1, 2020, the day Cycle 2 began, and, except as otherwise stated, applies to applications for an Opinion Letter submitted solely with respect to Cycle 2 and subsequent Cycles. .02 Section 1.147(f)-1(d)(1) of the Income Tax Regulations provides that public hearing means a forum providing a reasonable opportunity for interested individuals to express their views, orally or in writing, on the proposed issue of bonds and the location and nature of the proposed project to be financed. .01 Expiration of the limited extension of the Initial Remedial Amendment Period Provided that an initial amendment is timely made in accordance with section 13.03 of Rev. Subject to sections 11.05 and 12 and the provisions of this section 11.03, submissions with respect to Minor Modifications will be reviewed on an expedited basis, and an Opinion Letter will be issued to the Provider as soon as possible, which might be after the issuance of Opinion Letters to other Providers (see section 13). Proc. POPULAR TAX TOPICS In particular, the plan language must coordinate the application of the 415 limits to all the Standardized Plans of the Adopting Employer and its Related Employers so that, if the only 403(b) plans maintained by the Adopting Employer and its Related Employers are Standardized Plans, the plans will satisfy 415(c) and 1.415(f)-1(a)(3) without requiring the addition of overriding plan language. However, if you deliver goods outside the continental U.S., this rate increases to $71per day. Elective deferrals (other than Roth), _____e. The plan also must state that the nondiscrimination requirements will be applied to any employee other than an employee of a QCCO or Church. .03 Rev. Dollars DSSR 925 All Locations Publication Date: 01/01/2023 .03 In light of the COVID-19 pandemic, state and local governmental units sought alternatives to in-person hearings held to meet the public approval requirement. 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. (ii) Administrative provisions A Mass Submitter may offer a variety of administrative provisions in its plan for Providers to include or delete from their version of the plan. .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. If it is determined that the changes are not minor, the plan submitted under section 11.03(2)(c) will not be entitled to expedited review and will otherwise be treated as a non-Mass Submitter plan. If a Mass Submitter fails to identify a significant modification, the failure will be considered a material misrepresentation, and an Adopting Employer may not rely on the Opinion Letter that may be issued with respect to the plan for the modification or any other provision of the plan that may be affected by the modification. 786, to change the portion of the year Sedona, Arizona is a high-cost locality under section 5 of Notice 2020-71. 2013-22, employees of a Qualified Church-Controlled Organization (QCCO) or a non-QCCO may not participate in a 403(b) Pre-approved Plan that is intended to be a Retirement Income Account. (1) Except as otherwise provided in this section 8.02, an Adopting Employer of a Nonstandardized Plan may not rely on the plans Opinion Letter with respect to the requirements, if applicable, of: (b) 415, if the Adopting Employer or any of its Related Employers maintain another 403(b) plan covering any of the same participants as the Nonstandardized Plan. .03 The heading of section 15.06(1) of Rev. Pursuant to section 21.02 of Rev. Part III.Administrative, Procedural, and Miscellaneous. Providers and Mass Submitters signatures under penalties of perjury (required if 4.c. 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. Rev. 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. November 17, 2021 2021-2104 IRS clarifies that temporary 100% deduction for restaurant meals applies to meal portion of per diem payments In Notice 2021-63, the IRS clarified that the temporary 100% deduction for 2021 and 2022 for food or beverages provided by a restaurant applies to the meal portion of per diem payments. (For information regarding benefits, rights, and features, and the determination of current availability, see 1.401(a)(4)-4.). Proc. An official website of the U.S. General Services Administration. .16 Section 11.03 of Rev. 8 For an individually designed plan, the Remedial Amendment Period for a Form Defect related to a change in 403(b) Requirements generally ends on the last day of the second calendar year that begins after the issuance of the Required Amendments List in which the change in 403(b) Requirements appears. 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 Optional special per diem rates. As an additional savings measure, GSAs lodging per diem rate methodology includes taking five percent off the final average daily rate in each location. Newsroom, Presidential & Congressional Commissions, Boards or Small Agencies, Diversity, Equity, Inclusion and Accessibility, FY2021 Per Diem Rates for Federal Travelers Released. Proc. .03 Church A Church is a church within the meaning of 3121(w)(3)(A). Proc. Prior to issuing Opinion Letters for a Cycle, the IRS will send a notification to the applicable Mass Submitter or Provider, if the IRS determines that the plan appears to be in full compliance with the applicable 403(b) Requirements, based on the submissions and the review as of the date of notification. A 403(b) Pre-approved Plan includes an Interim 403(b) Pre-approved Plan, a Newly Approved 403(b) Pre-approved Plan, and an Existing 403(b) Pre-approved Plan, as described in this section 4.27. 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). Previously, the IRS issued Notice 2021-25PDF providing guidance under the Taxpayer Certainty and Disaster Relief Act of 2020, which added a temporary exception to the 50% limit on the amount that businesses may deduct for food or beverages. Off-cycle applications for a Cycle that are submitted during or after that Cycles Employer Adoption Window will not be accepted. The special M&IE rates for taxpayers in the transportation industry are $69 for any locality of travel in the continental United States (CONUS) and $74 for any locality of travel outside the continental United States (OCONUS). 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. If the form is not available when the application is being submitted, the Provider may use Appendix A of this revenue procedure in lieu of the application form. Proc. Proc. 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. See Rev. corporations, For Proc. Upon written request, a Provider must provide to the IRS a list of Adopting Employers that indicates, to the best of the Providers knowledge, which of those employers continue to maintain the plan as a Pre-approved Plan and which of those employers have ceased to maintain its 403(b) Pre-approved Plan within the preceding three years. See section 23.01. Proc. The IRS will also consider in its review of any Opinion Letter application all 403(b) Requirements that are not described in section 13.02(3), and not solely those on the applicable Cumulative List.9 For example, if a Provider submits an application for a Cycle 2 Opinion Letter for a new plan that did not receive a Cycle 1 Opinion Letter, the IRS will review the plan taking into account the Cumulative List for Cycle 2, as well as the 403(b) Requirements that were reviewed during Cycle 1. For purposes of the high-low substantiation method, the per diem rates in lieu of the rates described in Notice 2020-71 (the per diem substantiation method) are $296 for travel to any high-cost locality and $202 for travel to any other locality within CONUS. Annuity contracts issued by an insurance company, _____c. 2016-37 sets forth a system of recurring remedial amendment cycles for qualified pre-approved plans, and sets forth plan amendment deadlines for interim and discretionary amendments made to these plans. 2019-39 sets forth plan amendment deadlines for interim amendments made to a 403(b) Pre-approved Plan. Minor modifier adopter of Mass Submitter plan. The optional provisions may be arranged as separate optional articles or sections within a 403(b) Pre-approved Plan or as separate optional provisions within a single article or section. Proc. Find the answers to all your clients' questions about Social Security and Medicare in this essential Quickfinder handbook by Thomson Reuters Checkpoint. 2021-1, 2021-1 I.R.B. 948. Taxpayers using the rates and list of high-cost localities provided in this notice must comply with Rev. Background (3) Nonstandardized Plans may permit an Adopting Employer to select 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 to select a safe harbor compensation definition for the formula that satisfies 1.414(s)-1(c). Proc. Proc. This information is required to enable the Commissioner, Tax Exempt and Government Entities Division of the Internal Revenue Service, to make determinations in connection with compliance with the 403(b) Requirements. IRS provides guidance on per diem rates and the temporary 100% deduction for food or beverages from restaurants. The IRS is developing the application form to be used and will announce when the form becomes available. .03 Reliance The amendment described in section 25.01 will not affect the plans status as a 403(b) Pre-approved Plan or an Adopting Employers reliance on the Cycle 1 Opinion Letter for the 403(b) Pre-approved Plan (except that the Adopting Employer may not rely on the Cycle 1 Opinion Letter with respect to the amendment permitting participation of those employees). See section 8.03(4) for the effect on reliance in the event of a conflict. The following abbreviations in current use and formerly used will appear in material published in the Bulletin. Proc. If the application form is available when the application is being submitted, the Provider should use the application form. 1392 (or successor), provides rules for using a per diem rate to substantiate, under 274(d) of the Internal Revenue Code and 1.274-5 of the Income Tax Regulations, the amount of ordinary and necessary business expenses paid or incurred while traveling away from home. .07 Applications for a minor modifier adopter of a Mass Submitters 403(b) Pre-approved Plan with respect to a Cycle will no longer be accepted after that Cycles Employer Adoption Window begins. If an employer pays per diem allowances that exceed what is deemed substantiated, however, the employer must either treat the excess as taxable wages or require actual substantiation. .10 Provisions regarding reliance Each 403(b) Pre-approved Plan must include, in close proximity to the signature line, a statement that describes the limitations on employer reliance on an Opinion Letter. .02 Rev. .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. Tax Notes Research CONTACT US AMERICAS: 400 S. Maple Avenue, Suite 400 Falls Church, VA 22046 United States INTERNATIONAL: Nieuwezijds Voorburgwal 104/108 1012 SG Amsterdam The Netherlands PHONE: 800-955-2444 CONNECT: Tax Analysts is a tax publisher and does not provide tax advice or preparation services. Are the following documents included with the application: a. The IRS will not consider a plan with such an omission or cross-reference until after the plan has been revised and resubmitted, and the modified plan will be treated as a new application for approval as of the date it is resubmitted, and therefore will be treated as off-cycle, as set forth in section 10.02, if resubmitted after the On-Cycle Submission Period. .05 Eligible Employer An Eligible Employer is an employer described in 403(b)(1)(A). .06 Example Employer X adopts a newly approved Standardized Plan during the Cycle 2 Employer Adoption Window. 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. These modifications generally make the 403(b) Pre-approved Plan program more similar to the 401(a) pre-approved plan program. 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. .02 Section 15.02 of Rev. (Employees must still substantiate the time, place, and business purpose of their travel expenses.) .12 Rev. In the case of a plan maintained by one employer, the remedial amendment period ends on the later of: (1) the due date (including extensions) for filing the income tax return for the employers taxable year that includes the date on which the remedial amendment period begins; or (2) the last day of the plan year that includes the date on which the remedial amendment period begins. 2021-37. ERISAEmployee Retirement Income Security Act. .02 Delivery service An application shipped by Express Mail or a delivery service should be sent to the attention of the Pre-Approved Plans Coordinator, to: Internal Revenue Service 550 Main Street Room 6-403, Group 7521 Cincinnati, OH 45202. 2019-48 (or successor). Federal per diem rates are set by the General Services Administration (GSA) and are used by all government employees, as well as many private-sector employees who travel for their companies. accounting, Firm & workflow shipping, and returns, Cookie In addition, if a different entity assumes sponsorship of a 403(b) Pre-approved Plan, it must submit an application for a new Opinion Letter under the name of the different entity and meet all the applicable requirements to be a Provider. The written notification must be sent to the address provided in section 20 and must refer to the file folder number appearing on the latest Opinion Letter issued. .02 Extension of deadline for initial amendment To be considered timely, the date by which the initial amendment described in section 4.11 must be adopted is extended to the later of (1) June 30, 2020, or (2) 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. Proc. Proc. .03 A 403(b) Pre-approved Plan may utilize either of two formats: a single plan document or a basic plan document with an adoption agreement. However, the plan as adopted by a Provider must describe how the plan will be administered. This revenue procedure announces that the Service will not issue letter rulings on whether certain transactions are self-dealing within the meaning of section 4941(d) of the Code. .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. Proc. For further information regarding this notice contact James Liechty at (202) 317-7005 (not a toll-free number). .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. 92, and Rev. .13 Section 5 of Rev. 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. An Opinion Letter issued under this revenue procedure is referred to as a Cycle 2 Opinion Letter. 96-49, 1996-2 C.B. 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. 2013-22 are to Rev. Employers can use the high-low method for substantiating lodging, meals, and incidental expenses, or for substantiating meal and incidental expenses only (M&IE). 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. In section 3 of this revenue procedure this revenue procedure must describe how the plan as by. 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