The IRS issued Internal Revenue Bulletin 2013-1 on January 2, 2013, including Revenue Procedure 2013-6. Revenue Procedure 2013-6 is a general update of Revenue Procedure 2012-6 and includes some changes to the employee plans determination letter program. Specifically, the determination letter program is modified to:
Clarify the documents to include with a determination letter application.
Eliminate the option to submit a "working copy" of the plan.
Provide that sample calculations are to be submitted with Form 6088, Distributable Benefits from Employee Pension Benefit Plans.
This revenue procedure is effective February 1, 2013.
The IRS also issued Revenue Procedure 2013-8 which makes companion changes to the IRS user fee program.