Common use of Determination letter application Clause in Contracts

Determination letter application. In any case in which correction of a Qualification Failure is made by plan amendment, as permitted under section 4.05, other than the adoption of an amendment designated by the Service as a model amendment or the adoption of a prototype or volume submitter plan for which the Plan Sponsor has reliance on the plan’s opinion or advisory letter as provided in Rev. Proc. 2006-6, 2006-1 I.R.B. 204, and the Plan Sponsor is submitting a determination letter request as permitted under section 4.06, the Plan Sponsor must submit a copy of the amendment, the appropriate application form (i.e., Form 5300 series) to the extent required by section 4.06, and the appropriate user fee concurrently and to the same address as the VCP submission. The user fee for the determination letter application and the fee for the VCP submission must be submitted on separate checks made payable to the U.S. Treasury. See section 11.12 for the VCP mailing address. .04 Date fee due generally. Except as provided in sections 11.05 and 12.02(3), the VCP fee under section 12 and, if applicable, the determination letter user fee, must be included with the submission. The VCP fee and the determination letter user fee must be submitted on separate checks made payable to the U.S. Treasury. If the appropriate fees are not included in the submission, the submission will be returned.