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Text of IRS Rev. Proc. 2019-4: Revised Procedures for Determination Letters and Letter Rulings
Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
Jan. 4, 2019

"This revenue procedure is a general update of Rev. Proc. 2018-4 ...

"[4] Section 8.03(1) is modified to add Section 414(b), (c) and (m) to the list of sections for which a determination is not made when a determination letter is issued in accordance with this revenue procedure.

"[5] Section 9.03 is modified to clarify that in order for a plan to be reviewed for, and a determination letter relied upon with respect to, whether the terms of the plan satisfy one of the design-based safe harbors in Sections 1.401(a)(4)-2(b) and 1.401(a)(4)-3(b) ... the plan document must provide a definition of compensation that satisfies Section 1.414(s)-1(c)....

"[8] Section 24.03 is modified to provide that Employee Plans Rulings and Agreements will consider a request for an extension of time for making an election ... to recharacterize annual contributions made to a Roth IRA. Employee Plans Rulings and Agreements will also consider recharacterization requests ... that relate to a conversion or rollover contribution to a Roth IRA but only if the rollover or conversion was made prior to January 1, 2018.

"[9] Section 24.03 is modified to clarify that SB/SE Exam will be notified if a request for an extension of time for making an election or other application for relief under Section 301.9100-1 is submitted when the return is under examination....

"[11] Section 30.07(2) is modified to provide that beginning April 1, 2019, VCP submissions and the applicable user fees must be made using www.pay.gov. Section 30.07(3) is modified to clarify that the payment of user fees for pre-approved plan submissions and letter ruling requests may not be made using www.pay.gov and that such requests must still be accompanied by a check in the amount of the applicable user fee....

"[15] Appendix A .06(1)(c) is modified to reflect that the user fee for Form 5310 will increase from $2,300 to $3,000 for submissions postmarked on or after July 1, 2019."

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