If a plan with a Plan Document Failure is submitted under the VCP, is the Plan Sponsor required to concurrently submit an application for a determination letter?
A determination letter submission is required if you are correcting for a “non-amender failure,” other than through the adoption of an amendment designated by the Service as a model amendment or the adoption of a prototype or volume submitter plan for which the Plan Sponsor has reliance on the plan’s opinion or advisory letter. A non-amender failure refers to the failure to amend the plan to reflect a change in a qualification requirement within the plan’s applicable remedial amendment period. In other situations (i.e., failures that are not non-amender failures), a determination letter submission will not be issued unless a Qualification Failure is being corrected by the adoption of a retroactive amendment during a year that coincides with the plan’s cycle year or the year of the plan’s termination, and the Plan Sponsor submits a determination letter request with its VCP filing. (see Q&A #2 above).
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