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Minor Modifications - Traditional DB plan


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I am restating a traditional defined benefit plan from a prior provider’s document to our pre-approved volume submitter document.  The plan credits all service with related employers (i.e., members of a controlled or affiliated service group) for eligibility and vesting.  However, for purposes of benefit accrual, service with related employers is counted only from the date the related employer adopts the plan (or, if applicable, from the date an employee transfers employment from a non-adopting related employer to the plan sponsor).  The IRS did issue a favorable determination letter on the document prepared by the prior provider.  I suspect the application was filed using a Form 5300, but I do not know for certain.  (The document is in an individually designed format vs. on an Adoption Agreement.)

Under the terms of our pre-approved volume submitter base doc, all service with related employers is automatically credited for all purposes.  (I see this was a required provision under Section 14.03 of Rev. Proc. 2015-36.)

If we move forward with the restatement, I understand the provision limiting credited service for benefit accruals will negate reliance on the IRS advisory letter.  Since the plan already has an FDL, I don’t believe there is an option to file for a new letter using a Form 5300.  The question I have is this:  could we reasonably argue that this provision is a “minor modification” to the pre-approved volume submitter language such that we could apply for a determination letter using Form 5307? 


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