Revised Jan. 2017; dated Dec. 13, 2016. "The form and instructions have undergone major revisions in format and information required.... Many of the revisions reflect the changes affecting individually designed plans described in Rev. Proc. 2016-37 ... including [1] eliminating 5-year remedial amendment cycles, and [2] generally limiting determination letter (DL) requests to initial plan qualification and qualification on plan termination, effective January 1, 2017. In addition, sponsors may submit requests for determinations on partial termination regardless of their ability to request DLs on their plan document. Many other changes are intended to reduce burdens on filers."

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