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 (. The GSA website lists these rates by location. (3) An Adopting Employer amends a 403(b) Pre-approved Plan (including its adoption agreement, if applicable) more than one year after the date the Adopting Employer initially adopted the 403(b) Pre-approved Plan to incorporate a type of plan not permitted in the Opinion Letter program, as described in section 6.03. 97-29, 1997-1 C.B. .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. The per diem rates are $74 for travel to any high-cost location and $64 for travel to any other location within the continental U.S, in place of the rates indicated in Notice 2020-71. 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. See section 10 for the instructions for Opinion Letter applications. 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). (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. Revocation of an Opinion Letter may be applied retroactively. .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. The weekly Internal Revenue Bulletins are available at www.irs.gov/irb/. Receiving a per diem allowance of $80 and being provided with all meals while working Payer provides goods and services to the value of $15 a day Getting a per diem allowance of $95 Moving between Inland Revenue sites Heads up. .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. In relevant part, section 12 of Rev. ", 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).". Join the our free mailing list to receive an update when 2024 rates are available. .05 Eligible Employer An Eligible Employer is an employer described in 403(b)(1)(A). Proc. 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. 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. (3) An Adopting Employer may not rely on an Opinion Letter if the adoption agreement or other elective provisions in the plan are not completed correctly by the Adopting Employer. .18 Provisions applicable to Standardized Plans In addition to the requirements set forth in sections 5.03 through 5.17, each Standardized Plan must either provide that the only contributions that an Adopting Employer may elect to provide under the plan are elective deferrals or meet the following requirements: (1) Under 1.415(f)-1(a)(3), all 403(b) annuity contracts purchased by an employer for a participant are treated as one 403(b) annuity contract for purposes of 415. 2021-4, 2021-1 I.R.B. (1) An Adopting Employer of a Standardized Plan may rely on the Standardized Plans Opinion Letter that the form of the Adopting Employers plan satisfies the 403(b) Requirements, including, if applicable, the requirements of 401(a)(4) and 410(b), if: (a) the Standardized Plan has a currently valid Opinion Letter; (b) the Adopting Employer has not amended the Standardized Plan other than to choose options provided under the Standardized Plan or to make amendments that are described in section 9.03 relating to employer amendments that will not affect reliance (see also section 9.05 for when a 403(b) Pre-approved Plan is treated as individually designed); and. The application must be accompanied by the required user fee that will be provided in the successors to Rev. 2016-37, 2016-29 I.R.B. Revocation may be effected by a notice to the Provider to which the Opinion Letter was originally issued. Proc. [9] According to these regulations, the first and last days of travel are paid 75% of the daily General Services Administration, PDTATAC, or DOS rate, while all (4) the absence from a plan of a provision required by a change to the 403(b) Requirements (either by statute, or in regulations or other guidance published in the Internal Revenue Bulletin) or integral to the change. High-cost localities. .13 The expiration date of the limited extension of the Initial Remedial Amendment Period for certain Form Defects is provided. Proc. Proc. Proc. 2019-39, as part of the correction of a Form Defect within the Remedial Amendment Period for the Form Defect, an Adopting Employer must conform the operation of the 403(b) Pre-approved Plan to match the correction of the Form Defect retroactive to the beginning of the Remedial Amendment Period for the Form Defect. 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. Proc. However, the rates vary depending on location. Proc. 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. Rev. 2016-37 provides that, for a tax-exempt employer, the adoption deadline for an interim amendment set forth in section 15.04(1) and 15.05 applies, as modified by section 15.06(2). .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. There are almost 400 destinations across the United States for which a special per-diem rate has been specified. 2019-48 (or successor) for transition rules for the last 3 months of calendar year 2021. tax, Accounting & 157 (as updated annually). is checked, are applications on behalf of at least 15 unaffiliated Providers who are sponsoring the identical basic plan document or Single Document Plan included with this application? Proc. Proc. Proc. 3507) under control number 1545-0047. Proc. 948. (3) Standardized and Nonstandardized Plans may not be set forth in a single adoption agreement. Available athttps://www.irs.gov/pub/irs-drop/n-21-52.pdf. Cycle 2 began on July 1, 2020. 2017-41, 2017-29 I.R.B. 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. 2021-4 (updated annually) and a signed certification that all necessary amendments required by the IRS for the form of the Providers plan to continue to satisfy the 403(b) Requirements have been made and communicated to all Adopting Employers. A Flexible Plan may include only optional provisions that meet the requirements of section 11.03(1)(b), and must be drafted so that the satisfaction of the 403(b) Requirements of the form of any Providers plan will not be affected by the inclusion or deletion of optional provisions. This revenue procedure extends the time period until March 31, 2022. Proc. The special rate for the incidental expenses deduction is unchanged at $5 per day. (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. 82-102, 1982-1 C.B. .16 Newly Approved 403(b) Pre-approved Plan See section 4.27(3)(b). .02 This revenue procedure modifies the procedures for the 403(b) Pre-approved Plan program to be more similar to the procedures applicable under the 401(a) pre-approved plan program in several ways, including: simplifying the 403(b) Pre-approved Plan program by eliminating the distinction between prototype and volume submitter plans; providing that the IRS will issue a Cumulative List of Changes in the 403(b) Requirements (Cumulative List) identifying the 403(b) Requirements that the IRS will take into account in reviewing 403(b) Pre-approved Plans submitted for Cycle 2; making 403(b) Pre-approved Plan program provisions regarding reliance on an Opinion Letter more similar to the provisions applicable under the 401(a) pre-approved plan program, including provisions that permit the submission during the Employer Adoption Window of an application for a determination letter using Form 5307, Application for Determination for Adopters of Modified Volume Submitter Plans, by (1) an Adopting Employer of a Nonstandardized Plan that makes amendments to the plan that are not extensive, or (2) an Adopting Employer of any 403(b) Pre-approved Plan (whether a Standardized Plan or a Nonstandardized Plan) that adds language to satisfy the requirements of 415 due to the required aggregation of plans;2 and. research, news, insight, productivity tools, and more. 2019-39, the limited extension of the Initial Remedial Amendment Period, as defined under Rev. If 9.c. The IRS strongly encourages Providers to take advantage of this electronic submission format. 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). .04 Provision regarding conflicting provisions in Investment Arrangement or other documents Each 403(b) Pre-approved Plan must provide that, in the event of any conflict between the terms of the single plan document or the basic plan document and adoption agreement, as applicable, and the terms of Investment Arrangements under the plan (or of any other documents incorporated by reference into the plan), the terms of the single plan document or the basic plan document and adoption agreement, as applicable, shall govern. 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). 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. (2) Expiration of Remedial Amendment Period Unless otherwise specified in guidance published in the Internal Revenue Bulletin, the expiration date for a Remedial Amendment Period for a Form Defect first occurring after the Initial Remedial Amendment Period is described in this section 2.13(2). Provided that Employer X adopts timely interim amendments, Employer Xs plan will remain eligible for the Cycle through the end of Cycle 3. .08 Section 21.05 of Rev. The principal author of this notice is James Liechty of the Office of Associate Chief Counsel (Income Tax & Accounting). See Rev. 2020-40, 2020-38 I.R.B. A Mass Submitter is treated as a Mass Submitter with respect to all of its plans, provided the 15 unaffiliated Provider requirement is met with respect to at least one plan. .22 Section 111 of Division O of the Further Consolidated Appropriations Act, 2020, Pub. Obsoleted describes a previously published ruling that is not considered determinative with respect to future transactions. 2013-22, 2013-18 I.R.B. (5) If the plan provides for contributions other than elective deferrals and matching contributions, the plan must satisfy one of the design-based safe harbors described in 1.401(a)(4)-2(b)(2) with respect to the contributions. 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. Proc. An official website of the United States government. Retirement income accounts (Note that Retirement Income Account plans must have a separate plan document). Proc. This term is most commonly used in a ruling that lists previously published rulings that are obsoleted because of changes in laws or regulations. 2018-21, 2018-14 I.R.B. Proc. 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. .02 Interim amendment requirement A 403(b) Pre-approved Plan must be operated in accordance with its written plan document. 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. 647, as modified by Rev. Books or records relating to a collection of information must be retained as long as their contents may become material in the administration of any internal revenue law. 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. (4) The terms of the plan must set forth the nondiscrimination requirements of 403(b)(12). SC Comptroller General 1200 Senate Street 305 Wade Hampton Office Building Columbia, SC 29201. Each 403(b) Pre-approved Plan that is 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 in a manner consistent with Notice 89-23. (6) An Adopting Employer makes an amendment to a 403(b) Pre-approved Plan that removes any of the required provisions of section 5. Thomson Reuters/Tax & Accounting. 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. In the event the plan is treated as a non-Mass Submitter plan, the IRS will notify the Mass Submitter in writing of its determination. .01 Scope of review The IRS will review the plans that have been submitted during the On-Cycle Submission Period for a Cycle (as well as later identical adopter applications and applications that are off-cycle that the IRS will review in accordance with section 12) taking into account the applicable Cumulative List for the Cycle. 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 Provided an interim amendment (as described in section 9.02 of this revenue procedure) is made timely, except as otherwise provided by statute, regulations, or other guidance published in the Internal Revenue Bulletin, the Remedial Amendment Period for a Form Defect first occurring after the Initial Remedial Amendment Period, expires at the later of (1) the end of the Cycle that includes the date on which the Remedial Amendment Period would have ended if the plan were an individually designed plan, or (2) the end of the first Cycle in which an application for an Opinion Letter that considers the Form Defect may be submitted. A plan will not fail to satisfy the requirements of this section 5.18(2) with respect to contributions other than elective deferrals merely because the plan provides, either as the result of an elective provision or by default in the absence of an election to the contrary, that individuals who become employees, within the meaning of section 5.13, as a result of a transaction described in 410(b)(6)(C) are excluded from eligibility to participate in the plan during the period beginning on the date of the transaction and ending on a date that is not later than the earlier of the last day of the first plan year beginning after the date of the transaction or the date of a significant change in the plan or in the coverage of the plan. Proc. Proc. Providers and Mass Submitters must submit applications for an Opinion Letter during the one-year submission period (referred to as the On-Cycle Submission Period) that relates to an applicable Cycle. 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). EBIA Comment:The per diem rules can greatly simplify the process of substantiating business travel expense amounts. The Adopting Employer must sign and date the adoption agreement or signature page of the plan when it first adopts the plan and must complete, sign, and date a new adoption agreement or signature page if the plan has been restated. Proc. Specifically, in light of the continuing Coronavirus Disease 2019 (COVID-19) pandemic, this revenue procedure extends until March 31, 2022, the time period described in section 4.02 of Rev. (b) Optional provisions A Flexible Plan may include optional provisions that comply with the requirements set forth in this paragraph. For a taxpayer properly applying the rules of Revenue Procedure 2019-48,Notice 2021-63 provides a special rule that allows the taxpayer to treat the full meal portion of a per diem rate or allowance as being attributable to food or beverages from a restaurant beginning January 1, 2021, through December 31, 2022. 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. 2020-21 is modified as follows: .02 Time period. .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. The Provider must then notify each Adopting Employer of the revocation as soon as possible. The period described in this section 4.02 is the period beginning on May 4, 2020, and ending on March 31, 2022. .01 Identical adopter An application for an Opinion Letter for a 403(b) Pre-approved Plan that is word-for-word identical to a Mass Submitter 403(b) Pre-approved Plan will not be treated as off-cycle, as defined in section 10.02, merely because it is submitted after the end of the applicable On-Cycle Submission Period for the Cycle. 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. 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. Proc. Generally, a space should be provided in the plan with instructions for the Adopting Employer to add language as necessary to satisfy 415. 985, as modified by Rev. 2021-30 (or its successor), for correcting a Form Defect after the expiration of the Remedial Amendment Period for the Form Defect. .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. To the extent feasible, lead plans and substantially identical plans should be submitted together. Proc. Distinguished describes a situation where a ruling mentions a previously published ruling and points out an essential difference between them. Pre-Approved plan must be operated in accordance with its written plan document incidental expenses deduction is unchanged at 5... Rulings that are obsoleted because of changes in laws or regulations provisions a Flexible plan may include Optional provisions Flexible... 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