"[1] IRS is transitioning this year to mandatory electronic submission of Form 5300 ... [2] No determination letters for PEPs yet.... [3] Adopters of preapproved plans ... must use Form 5307 ... (and not Form 5300) to request a determination on plan amendments intended to satisfy Internal Revenue Code Sections 415 and 416 because the employer maintains multiple plans.... [4] Copies of trust documents no longer required.... [5] Sponsors of plans that are dual-qualified under the US and Puerto Rico tax codes must submit a restated plan document showing compliance with the IRC and applicable Required Amendments List or Cumulative List.... [6] Starting July 1, 2022, [certain] user fees will increase."