Modifies and supersedes Rev. Proc. 2005-16. For master & prototype plans, the effect of employer amendments on pre-approved plan status is clarified; opinion letters will now be issued for multiple employer plans; and more. For volume submitter plans, the procedures are revised to clarify when separate specimen plans and applications are required for different categories of plans and to specify that a governmental plan is one of the categories of plans that requires a separate specimen plan; and more. For both kinds of pre-approved plans, the list of areas not covered by letters is expanded to include hybrid plans, plans with section 401(h) accounts, and plans under section 414(x); the procedures clarify the types of employer modifications and amendments to a plan that will not cause a plan to fail to be identical to an approved M&P or VS plan; and more.

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