Reliance on determination letter

[Guest VEBA Las Vegas]

With a volume submitter or M&P plan, can a successor employer that adopts the plan of its predecessor continue to rely upon the favorable letter for the plan? (no material modifications and all of predecessor's employees continue to participate in plan.) I cannot find a citation that addresses this issue in the Rev Procs.

Any thoughts would be greatly appreciated.

[rlb64]

I would think employer change requires an amendment. You can try to use form 6406 (application for determination letter for minor amendment.

[Guest FormsRmylife]

Under the current IRS rules, a prototype or volume submitter with no variations does not need to obtain a determination letter. An amendment to the sponsoring employer from one entity to another would not violate the prototype or create a variation. So, if the document meets the prototype no file rules or is a volume submitter with no variations, not even a 6406 is required.