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The current versions of applications that are available when requesting
favorable determination or opinion letters are as follows:Form Revision Date 5300 Application for Determination for Employee Benefit Plan 9/2001 5307 Application for Determination for Adopters of Master or Prototype
or Volume Submitter Plans9/2001 5309 Application for Determination of Employee Stock Ownership Plan 12/2004 5310 Application for Determination for Terminating Plan 11/2002 5310-A Notice of Plan Merger, Consolidation, Spinoff or Transfer of
Plan Assets or Liabilities – Notice of Qualified Separate Lines of Business
NOTE: The filing of Form 5310-A will not result in the issuance
of a determination letter.5/2003 4461, 4461-A, 4461-B Applications for Approval of Master or Prototype
Plans11/2003 6406 Short Form Application for Minor Amendment of Employee Benefit
Plan9/2001 Note:
As of June 2005, forms 5300, 5307, 5310, 5310-A, and 6406 are
being undated and revised. The 4461 series forms are being revised to allow
submission of volume submitter specimen plan applications. -
These procedures apply to all Tax Exempt and Government Entities (TE/GE)
employees and Cincinnati Service Center (CSC) that process determination applications.
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The Letter Information Network User Fee System (LINUS) is used to process
the determination letter application upon receipt in the CSC. The initial
input data for user fee is transmitted to the EP/EO Determination System (EDS).
Form 2221, acknowledgment letters and the EP Determination Input Sheet are
generated from LINUS. -
EDS is an automated system for processing determination application.
EDS is a menu-driven system with four available subsystems.-
Data Transcription Subsystem (DTS) is used to establish
the application information on the EDS database. -
Inventory Control Subsystem (ICS) replaces EACS
as the system which tracks cases from opening to closing. EACS continues to
function in the CSC as the link between EDS and the Employee Plans Master
File (EPMF). -
Letter Generation Subsystem (LGS) provides a means
to automatically generate additional information and closing letters. -
Management Information Subsystem (MIS) generates
inventory reports and employee roster reports.
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The use of DTS and LGS are mandatory. DTS creates records for all documents
entered and stores the records for later use in LGS. EDS creates action history
records which identify each action taken and identifies the employee who took
the action. In order to detect security breaches, local letter generation
systems are not permitted for the determination letter. The exceptions to
the use of LGS are as follows:-
If a letter does not exist for a specific situation or the existing letters
are inappropriate, a manually prepared letter may be used. See (4) below for
instructions regarding the use of locally developed letters. -
If the automated letter generation system is non-operational for a period
of time that would hamper the normal workflow, the EP Determinations Manager,
may authorize the use of manually prepared letters. The letters exhibited
in IRM 7.13.5, Letter Generation, will be
used as pattern letters when the system is non-operational.
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Locally developed letters must meet national standards for letter format,
content, and style. This includes, if applicable, the printing of the appropriate
OMB approval number and the letter number according to the printing specification
used by the Tax Forms and Publications Division in the Washington D.C. office.
EP Determinations must request Washington approval for any locally developed
letters and local changes made to letters approved for national use. -
Applications received during periods when the system is non-operational
must be controlled on ICS (through LINUS or DTS) as soon as the system is
operational. During down periods, EP Determinations should concentrate on
processing cases that are already in inventory. The status of these cases
should be updated as soon as the system is operational. -
Correspondex and the Centralized Authorization File (CAF) are no longer
used for EP determination letter cases.
