On January 2, 2014, the IRS issued Internal Revenue Bulletin 2014-1, which includes Revenue Procedures 2014-6 () and 2014-8 (). Revenue Procedure 2014-6 is a general update of Revenue Procedure 2013-6 and includes some minor changes to the employee plans determination letter program. Specifically, the determination letter program is modified to:
Add instructions for paying user fees through www.pay.gov.
Alter the sample notice to interested parties in the revenue procedure's exhibit, by changing the address for submitting comments to Employee Plans (EP) Determinations.
Change the submission requirements to provide that terminating plans need not be restated when submitted for determination letter applications.
Identify the Cumulative List to be used for pre-approved multiple employer plans submitted on Form 5300.