[Official Guidance]

Text of IRS Rev. Proc. 2015-36: Pre-Approved Program Expanded to Include DB Plans Containing Cash Balance Features and DC Plans Containing ESOP Features; Deadline Extended for Submitting On-Cycle Applications for Opinion and Advisory Letters for Pre-Approved DB Plans (PDF)
52 pages. "This revenue procedure sets forth the procedures ... for issuing opinion and advisory letters ... of the form of pre-approved plans (that is, master and prototype (M&P) and volume submitter (VS) plans). This revenue procedure modifies and supersedes Rev. Proc. 2011-49 ... [and] extends to October 30, 2015, the deadline for submitting on-cycle applications for opinion and advisory letters for pre-approved defined benefit plans for the plans' second six-year remedial amendment cycle. The extension ... applies to pre-approved defined benefit mass submitter lead and specimen plans, word-for-word identical plans, M&P minor modifier placeholder applications, and defined benefit non-mass submitter plans....

Section 4 is modified to include definitions for ESOPs and cash balance plans. Section 4.07 is modified to reduce the required number of adopting employers necessary to qualify as a sponsor from 30 to 15 ... Section 5 is modified to set forth additional provisions required by M&P ESOPs and cash balance plans... [S]ection 15.13 is modified with regard to the eligibility of employees to participate in an ESOP.... Section 6.03(4) is deleted and replaced ... in order to allow sponsors to request opinion letters for ESOPs and to set forth the specific areas for which opinion letters will not be issued for ESOPs.... Section 6.03(6) is deleted and replaced ... in order to allow sponsors to submit cash balance plans to the IRS and request opinion letters for plans containing these features and to set forth specific areas for which opinion letters will not be issued for cash balance plans.... Section 7.04 is modified to eliminate the requirement that requests for opinion letters for defined benefit plans containing integrated and nonintegrated features must be submitted as separate filings.... Section 13 is modified to make the qualification requirements for a VS Mass Submitter consistent with those of a M&P Mass Submitter." (Internal Revenue Service [IRS])