.01 Final regulations under 403(b) were published on July 26, 2007 (T.D. Foreign Per Diem Rates by Location DSSR 925. (3) Section 13.03 of Rev. Proc. The procedure for amendments by the Provider also must state that, for purposes of reliance on the Opinion Letter, the Provider will no longer have the authority to amend the plan on behalf of the Adopting Employer as of the date the plan is treated as an individually designed plan pursuant to section 9.05. Proc. .06 Prior to the On-Cycle Submission Period for Cycle 2, the IRS will issue a Cumulative List that identifies changes in the 403(b) Requirements that will be taken into account with respect to a plan document submitted to the IRS for Cycle 2 and that were not taken into account by the IRS in its review during Cycle 1. 7 For purposes of this revenue procedure, references to Rev. Pursuant to section 5.07, every 403(b) Pre-approved Plan must provide for an appendix to identify the parties responsible for the various administrative functions under the plan. Proc. Background Proc. 2013-22, 2013-18 I.R.B. FISCForeign International Sales Company. After the original ruling has been supplemented several times, a new ruling may be published that includes the list in the original ruling and the additions, and supersedes all prior rulings in the series. (6) An Adopting Employer makes an amendment to a 403(b) Pre-approved Plan that removes any of the required provisions of section 5. Pursuant to section 5.08, the Provider will no longer have the authority to amend the plan on behalf of the Adopting Employer. .01 Expiration of the limited extension of the Initial Remedial Amendment Period Provided that an initial amendment is timely made in accordance with section 13.03 of Rev. Proc. Books or records relating to a collection of information must be retained as long as their contents may become material in the administration of any internal revenue law. 295, and Notice 2020-35, sets forth the procedures of the IRS for issuing opinion letters regarding the qualification in form of 401(a) pre-approved plans. Proc. The End Date of your trip can not occur before the Start Date. (c) either (i) the only contributions under the plan are elective deferrals, or (ii) the plan provides for contributions other than elective deferrals and all of the employers in the Adopting Employers controlled group are Eligible Employers. See section 8.04. The Provider must also inform each Adopting Employer that, notwithstanding the Providers discontinuance of its sponsorship, if the Adopting Employer adopts another 403(b) Pre-approved Plan, retroactive to the date of the discontinued sponsorship, by the end of the calendar year following the calendar year in which the Provider discontinues sponsorship of the plan, then the Adopting Employers plan will be treated as though it had continued to be a 403(b) Pre-approved Plan, and not converted to an individually designed plan (and the Adopting Employer will not be treated as having adopted the new 403(b) Pre-approved Plan after the end of an Employer Adoption Window, if applicable). c. The following locality has been removed from the list of high-cost localities: Gulf Breeze, Florida. Proc. General guidance issued in 2019 regarding the use of per diems after the Tax Cuts and Jobs Act remains in effect (see our Checkpointarticle). Proc. (b) Amendment to existing plan In the case of an amendment to an existing plan not relating to, or integral to, a change in 403(b) Requirements, on the later of (i) the last day of the second calendar year following the calendar year in which the amendment is adopted or effective, whichever is later, or (ii) in the case of a Governmental Plan, 90 days after the close of the third regular legislative session of the legislative body with the authority to amend the plan that begins following the calendar year in which the amendment is adopted or effective, whichever is later. M&IE Rate ($) 1 Breakfast Lunch .13 The expiration date of the limited extension of the Initial Remedial Amendment Period for certain Form Defects is provided. It is the policy of the Service to publish in the Bulletin all substantive rulings necessary to promote a uniform application of the tax laws, including all rulings that supersede, revoke, modify, or amend any of those previously published in the Bulletin. While self-employed persons cannot use the high-low method, they may use other per diem rates to compute the amount of their business expense deduction for business meals and incidental expenses (but not lodging), or for incidental expenses alone. The plan submitted for a Form 5307 determination letter will be reviewed based on the Cumulative List applicable to the underlying 403(b) Pre-approved Plan. 2021-37, this Bulletin. 2016-37 defines an interim amendment as an amendment with respect to a disqualifying provision described in section 5.03 of Rev. (2) Notwithstanding the other provisions of this section 8, an Opinion Letter issued for a Standardized Plan may not be relied upon with respect to the requirements of 415 if the Adopting Employer or any of its Related Employers maintains another 403(b) plan covering any of the same participants as the Standardized Plan, unless the other plan is also a Standardized Plan. ", Per diem localities with county definitions shall include"all locations within, or entirely surrounded by, the corporate limits of the key city as well as the boundaries of the listed counties, including independent entities located within the boundaries of the key city and the listed counties (unless otherwise listed separately).". The Service has determined that it is in the interest of sound tax administration not to issue rulings on such transactions while it reviews their proper tax treatment. Except as provided in section 6 of this notice, this notice is effective for per diem allowances for lodging, meal and incidental expenses, or for meal and incidental expenses only, that are paid to any employee on or after October 1, 2021, for travel away from home on or after October 1, 2021. Under the high-low method, the per diem rate for all 945, as modified by Notice 2020-35, 2020-25 I.R.B. The Mass Submitter must also immediately notify any affected minor modifier adopter, and the minor modifier adopter must notify all Adopting Employers of any of its 403(b) Pre-approved Plans affected by the failure and the notification must explain the effect on the reliance by Adopting Employers on the Opinion Letter. .05 The On-Cycle Submission Period for Cycle 2 will begin on May 2, 2022, and end on May 1, 2023. This revenue procedure applies to disqualifying provisions that are effective with respect to a plan after December 31, 2020. Comments may be submitted in one of two ways: (1) Electronically via the Federal eRulemaking Portal at www.regulations.gov (type IRS-2021-0011 in the search field on the regulations.gov homepage to find this revenue procedure and submit comments). The weekly Internal Revenue Bulletins are available at www.irs.gov/irb/. This revenue procedure announces that the Service will not issue letter rulings on whether certain transactions are self-dealing within the meaning of section 4941(d) of the Code. The amendment must be made in good faith with the intent of complying with the 403(b) Requirements. The amount deemed substantiated will be the lesser of the allowance actually paid or the applicable per diem rate for the same set of expenses. 2019-39 to expand the situations in which the plan amendment deadline for discretionary amendments made to a 403(b) Pre-approved Plan may be extended. Proc. 2020-21 and modifies and supersedes Rev. The IRS will not issue an Opinion Letter with respect to amendments made between applicable On-Cycle Submission Periods, and a Mass Submitter should not submit an application for an Opinion Letter with respect to plan amendments. Provided that Employer X adopts timely interim amendments, Employer Xs plan will remain eligible for the Cycle through the end of Cycle 3. corporations. services, https://www.irs.gov/pub/irs-drop/n-21-52.pdf, Social Security and Medicare Quickfinder Handbook, Agencies Increase 2023 Surprise Billing IDR Administrative Fee, IRS Proposes Permanent Relief From Physical Presence Requirement for Certain Electronic Signatures. Proc. Proc. Proc. For more information, see EBIAs Fringe Benefits manual at SectionXXI.G(Travel Expense Reimbursements: Substantiation). .14 Mass Submitter A Mass Submitter is any person that: (1) has an established place of business in the United States where it is accessible during every business day, and (2) submits Opinion Letter applications on behalf of at least 15 unaffiliated Providers, each of which is offering, on a word-for-word identical basis, the same plan. This revenue procedure amplifies Rev. Per Diem Rates Maximum travel per diem rates for current and prior years for the continental United States are available at the General Service Administration (GSA) Website: Per Diem Rates Any area that is not specifically listed is assigned the standard CONUS (Continental United States) per diem rate. Elective deferrals (other than Roth), _____e. .04 An Opinion Letter does not consider Title I issues An Opinion Letter does not express an opinion, and may not be relied upon, with respect to whether any plan is subject to the requirements of Title I of ERISA or whether a plan satisfies any of those requirements. .02 Nonapplicability of this revenue procedure to 401, 403(a), or 4975(e)(7) plans and to IRAs (including traditional IRAs, Roth IRAs, SEPs, and SIMPLE IRAs) An Opinion Letter will not be issued under this revenue procedure for 401, 403(a), or 4975(e)(7) plans (see Rev. 985, as modified by Rev. shipping, and returns, Cookie For example, if a plan document for a Mass Submitter Flexible Plan includes an optional provision that would permit loans under a Providers plan, the adoption agreement may also include an optional provision that would enable an Adopting Employer to elect whether loans will be available under the plan it adopts. Under 147(f)(2)(B), an issue will be treated as having been approved by any governmental unit if the issue is approved by the applicable elective representative of the governmental unit after a public hearing following reasonable public notice, or by voter referendum of the governmental unit. .13 Investment Arrangement An Investment Arrangement is a funding arrangement under a 403(b) plan. accounting firms, For The IRS recently updated the per diem rates for business travel for fiscal year 2021, which started on October 1, 2020. Except in the case of certain Nonstandardized Plans described in this section 5.06, contributions other than elective deferrals (and earnings thereon) under a 403(b) Pre-approved Plan must vest at least as rapidly as would be required to satisfy the minimum vesting requirements of 411(a)(2)(B) applicable to a qualified plan under 401(a), even if the plan is not subject to the parallel minimum vesting requirements under ERISA 203. Secure .gov websites use HTTPS WASHINGTON The U.S. General Services Administration (GSA) today released the fiscal year (FY) 2021 travel per diem rates, which will take effect on October 1, 2020. The Adopting Employer will have until the end of the Cycle 2 Employer Adoption Window to adopt a Cycle 2 Newly Approved 403(b) Pre-approved Plan that permits the participation of an employee described in 414(e)(3)(B) and that includes the nondiscrimination requirements that apply to any employee other than an employee of a QCCO or Church. Providers must make reasonable and diligent efforts, as soon as practicable following the adoption of plan amendments, to ensure that Adopting Employers of the Providers plan have actually received and are aware of the plan amendments. Proc. The two types of 403(b) Pre-approved Plans are Standardized Plans and Nonstandardized Plans. The Internal Revenue Bulletin is the authoritative instrument of the Commissioner of Internal Revenue for announcing official rulings and procedures of the Internal Revenue Service and for publishing Treasury Decisions, Executive Orders, Tax Conventions, legislation, court decisions, and other items of general interest. Revenue rulings and revenue procedures (hereinafter referred to as rulings) that have an effect on previous rulings use the following defined terms to describe the effect: Amplified describes a situation where no change is being made in a prior published position, but the prior position is being extended to apply to a variation of the fact situation set forth therein. Provided an interim amendment (as described in section 9.02 of this revenue procedure) is made timely, except as otherwise provided by statute, regulations, or other guidance published in the Internal Revenue Bulletin, the Remedial Amendment Period for a Form Defect first occurring after the Initial Remedial Amendment Period, expires at the later of (1) the end of the Cycle that includes the date on which the Remedial Amendment Period would have ended if the plan were an individually designed plan, or (2) the end of the first Cycle in which an application for an Opinion Letter that considers the Form Defect may be submitted. .06 Employer Adoption Window See section 4.24. Proc. Under this Initial Remedial Amendment Period, an Eligible Employer must amend its plan to the extent necessary to correct any Form Defects retroactive to the first day of the plans Initial Remedial Amendment Period. Proc. 2. If the new ruling does more than restate the substance of a prior ruling, a combination of terms is used. 2017-41, 2017-29 I.R.B. (Compare with amplified and clarified, above). See section 23.02. For example, an Adopting Employers Adoption Agreement Plan may offer both Investment Arrangements that permit loans and Investment Arrangements that do not permit loans. .02 Nonstandardized Plans An Adopting Employer of a Nonstandardized Plan may rely on the plans Opinion Letter that the form of the Adopting Employers plan satisfies the 403(b) Requirements, provided that the Nonstandardized Plan has a currently valid Opinion Letter, the Adopting Employers plan is identical to the Nonstandardized Plan, and the Adopting Employer has not amended the plan other than by choosing options provided under the plan or by making amendments that are described in section 9.03 relating to employer amendments that will not affect reliance. Proc. An official website of the United States Government. (7) Pursuant to section 11.03(2)(c), if a Mass Submitter fails to identify a significant modification, the failure will be considered a material misrepresentation, and an Adopting Employer may not rely on an Opinion Letter issued with respect to the plan for the modification or any other provision of the plan that may be affected by the modification. management, Document The plan also must include a statement that the Provider will inform the Adopting Employer of any amendments made to the plan or of the discontinuance of the plan. Proc. Proc. Annuity contracts issued by an insurance company, _____c. Receiving a per diem allowance of $80 and being provided with all meals while working Payer provides goods and services to the value of $15 a day Getting a per diem allowance of $95 Moving between Inland Revenue sites Heads up. See section 8.04 for situations in which an Adopting Employer may obtain a determination letter using Form 5307 (as updated). Generally, tax returns and tax return information are confidential, as required by 26 U.S.C. Per diem (Latin for "per day" or "for each day") or daily allowance is a specific amount of money that an organization gives an individual, typically an employee, per day to cover living Accordingly, section 4.02 of Rev. Proc. Proc. Proc. The Mass Submitter must submit on behalf of each Provider a completed application form (or Appendix A) that includes a declaration by the Mass Submitter under penalties of perjury that the Provider will offer a plan that is word-for-word identical to a plan of the Mass Submitter, or a plan that is a Minor Modification of the Mass Submitters plan. The application must be accompanied by: (1) the applicable required user fee that will be provided for in the successors to Rev. For example, a change that limits the number of participant loans or a change that adds a new choice of plan entry date would be considered a Minor Modification. While the IRSs review of an application for an Opinion Letter is limited to the terms of the single plan document or the basic plan document and adoption agreement, as applicable, the terms of Investment Arrangements and other documents that are incorporated by reference in the plan must satisfy applicable law and may not have any provisions that are inconsistent with 403(b). governments, Business valuation & L. 116-94, 133 Stat. 82-102, 1982-1 C.B. (2) An Adopting Employer of a Nonstandardized Plan may rely on the plans Opinion Letter with respect to the requirements of 410(b), if applicable, if all nonexcludable employees benefit under the Adopting Employers plan. For more information on FY 2021 travel per diem rates, please visit www.gsa.gov/perdiem. To assist Eligible Employers in achieving operational compliance, updates to the Operational Compliance List currently maintained on the IRS website include changes in 403(b) Requirements that are effective during a calendar year. 2016-37, 2016-29 I.R.B. For example, a Flexible Plan could include as an optional provision a provision permitting participant loans, provided that the provision satisfies the 403(b) Requirements and the plan is drafted so that the exclusion of the provision does not cause the plan to fail to satisfy the 403(b) Requirements. The specified period for which Sedona, Arizona is a high cost locality under section 5, paragraph 2 of Notice 2020-71 is modified to be October 1, 2020 - December 31, 2020; March 1, 2021 - April 30, 2021; and September 1, 2021 - September 30, 2021. 754, and clarified by Rev. or 4.d. Section 403(b) Pre-approved Plan adoption agreement number (Each different adoption agreement associated with a single basic plan document must be assigned a 3-digit number, beginning with 001. An Opinion Letter found to be in error or not in accord with the current procedures of the IRS or the IRSs current interpretation of applicable law may be revoked. Proc. See section 8.04. See section 8.04. In addition, an Opinion Letter will not be issued under this revenue procedure for prototype plans intended to meet the requirements for individual retirement arrangements under 408. Phone: (803) 734-2121 Proc. .05 Section 15.06(2) of Rev. Upon receipt of the application for an Opinion Letter, the IRS will, as soon as administratively feasible, issue an Opinion Letter with respect to the Providers plan (provided that an Opinion Letter has been issued with respect to the Mass Submitters plan). or 4.d. Accordingly, under Rev. WASHINGTON The (1) In general, provided that the provisions of a basic plan document are identical for all plans using that document, separate adoption agreements may be associated with the same basic plan document. 136 (as modified by Rev. 2534 (2019), known as the Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE Act), provides that a Retirement Income Account may provide benefits for an employee described in 414(e)(3)(B) (which includes employees of a tax-exempt organization that is controlled by or associated with a church or convention or association of churches, such as employees of a QCCO or a Non-QCCO). .12 Interim 403(b) Pre-approved Plan See section 4.27(3)(a). All rights reserved. Cycle 2 began on July 1, 2020. The Internal Revenue Service (IRS) separates expenses (4) a certification made under penalties of perjury by the plan drafter that the information described in paragraph (3) of this section 10.05 is true and complete. 2021-37. See section 4.05 of Rev. 2016-37, which provides a special rule for determining the tax-filing deadline applicable to a tax-exempt employer that is no longer relevant in light of the modified interim amendment deadline, is deleted. Proc. .02 The prototype and volume submitter programs are combined and replaced by a single Opinion Letter program that provides for two types of plans: Standardized Plans and Nonstandardized Plans. .06 Example Employer X adopts a newly approved Standardized Plan during the Cycle 2 Employer Adoption Window. 1 In general, capitalized terms are defined in section 4 of this revenue procedure. 654. Type(s) of contributions permitted under the Providers plan: _____a. brands, Social Proc. For a full schedule of per diem rates by destination, click on any of the states below. .17 Section 11.04 of Rev. Every Standardized Plan must include plan language reflecting these rules. 2020-21, effective May 4, 2020, provides temporary guidance regarding the public approval requirement under 147(f). In response to these concerns, Rev. See section 9 for the effect of certain plan amendments on a plans eligibility for the Cycle system. There are, however, areas in which the Service will not issue letter rulings or determination letters. The IRS currently allows owner-operators to deduct 80% of 2013-22 for issuing an Opinion Letter regarding the satisfaction of the form of a 403(b) Pre-approved Plan with respect to the 403(b) Requirements. See section 10 for the instructions for Opinion Letter applications. 2019-39 establishes a system of recurring Remedial Amendment Periods for 403(b) individually designed plan Form Defects first occurring after the Initial Remedial Amendment Period expires (that is, after June 30, 2020). An Investment Arrangement may be an annuity contract under 1.403(b)-2(b)(2), a custodial account under 403(b)(7), or a Retirement Income Account. 2019-39, the limited extension of the Initial Remedial Amendment Period, as defined under Rev. .01 Notification and effect A Provider may withdraw its application for an Opinion Letter at any time prior to the issuance of the letter by notifying the IRS in writing of the withdrawal at the address provided in section 20. Usage is subject to our Terms and Privacy Policy. Provide Americas taxpayers top-quality service by helping them understand and meet their tax responsibilities and enforce the law with integrity and fairness to all. 6103. FY 2023 Per Diem Highlights. Indicate whether the plan is a (check one): a. This revenue procedure modifies the interim amendment deadline set forth in section 15.04(1) of Rev. Accordingly, prior to being amended or restated, the plan must either have timely corrected any Form Defects for which the Remedial Amendment Period is closed or have corrected any plan document failures under the Employee Plans Compliance Resolution System (EPCRS). Proc. 2016-37 and Rev. .05 An Opinion Letter does not consider issues related to a plans coverage of multiple employers that are not in a single controlled group For a 403(b) Pre-approved Plan that is not a Governmental Plan, an Opinion Letter does not express an opinion, and may not be relied upon, with respect to whether the plan meets any requirements that apply due to a plans coverage of multiple employers that are not in a single controlled group for purposes of 414(b), (c), (m), or (o) and the regulations thereunder. .08 Section 21.05 of Rev. In addition, the Mass Submitter may then submit applications for an Opinion Letter under this section 11.01 for its other plans, regardless of the number of identical adopters of the other plans. If the amount of an allowance is deemed substantiated because it does not exceed the applicable limit, any unspent amounts do not have to be taxed or returned. (a) Interim 403(b) Pre-approved Plan An Interim 403(b) Pre-approved Plan, which is a plan (other than a Newly Approved 403(b) Pre-approved Plan) that was not in existence in the immediately preceding Cycle and that has been or will be submitted for an Opinion Letter for the Cycle. 2016-37 is revised to read as follows: Special deadlines for governmental employers. If 4.a. 136, as modified by Rev. The per diem rates in lieu of the rates described in Notice 2021 -52 (the meal and incidental expenses only substantiation method) are $74 for travel to Try our solution finder tool for a tailored set Section 1.415(f)-1(f)(2) includes a special rule providing that, if a participant on whose behalf a 403(b) annuity contract is purchased is in control of any employer for a limitation year, the 403(b) annuity contract is aggregated with all other defined contribution plans maintained by that employer. See section 8.04. The plan also must state that the nondiscrimination requirements will be applied to any employee other than an employee of a QCCO or Church. .16 Section 11.03 of Rev. (1) Except as otherwise provided in this section 8.02, an Adopting Employer of a Nonstandardized Plan may not rely on the plans Opinion Letter with respect to the requirements, if applicable, of: (b) 415, if the Adopting Employer or any of its Related Employers maintain another 403(b) plan covering any of the same participants as the Nonstandardized Plan. Additionally, the IRS requests that applications be submitted by thumb or flash drive instead of being submitted as paper files, and that the documents be saved in Microsoft Word or Adobe Acrobat PDF format. 2020-21 is modified as follows: .02 Time period. IRS provides guidance on per diem rates and the temporary 100% deduction for food or beverages from restaurants. Significantly, the entire credit was refundable, meaning that it was available to those with no earned income. Only one copy of the basic plan document should be provided. Integrated software Section 2.13. 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irs per diem rates 2021 international