The amount of the $296 high rate and $202 low rate that is treated as paid for meals for purposes of 274(n) is $74 for travel to any high-cost locality and $64 for travel to any other locality within CONUS. Page Last Reviewed or Updated: 07-Oct-2022, Request for Taxpayer Identification Number (TIN) and Certification, Employers engaged in a trade or business who pay compensation, Electronic Federal Tax Payment System (EFTPS), Publication 463, Travel, Entertainment, Gift, and Car Expenses, Small Business, Self-Employed, Other Business, Treasury Inspector General for Tax Administration, Per diem rates for areas outside the continental United States (. customs, Benefits & Proc. Proc. Rulings and procedures reported in the Bulletin do not have the force and effect of Treasury Department Regulations, but they may be used as precedents. A Standardized Plan generally may not deny an allocation to an employee eligible to participate merely because the employee is not an active employee on the last day of the plan year or has failed to complete a specified number of hours of service during the year. In this case, the Adopting Employer will lose reliance on the Opinion Letter as of the effective date of the amendment but the plan will remain eligible for the Cycle system (provided that the Adopting Employer adopts timely interim amendments) until the end of the Cycle that includes the effective date. Proc. Proc. WASHINGTON The Proc. November 17, 2021 2021-2104 IRS clarifies that temporary 100% deduction for restaurant meals applies to meal portion of per diem payments In Notice 2021-63, the IRS clarified that the temporary 100% deduction for 2021 and 2022 for food or beverages provided by a restaurant applies to the meal portion of per diem payments. For purposes of this revenue procedure, an opinion letter for a prototype plan or an advisory letter for a volume submitter plan issued pursuant to Rev. Rev. 136, as modified by Rev. Proc. .01 In general This revenue procedure is effective on July 1, 2020, the day Cycle 2 began, and, except as otherwise stated, applies to applications for an Opinion Letter submitted solely with respect to Cycle 2 and subsequent Cycles. .04 Amendments of Mass Submitter plans If a Mass Submitter amends one of its 403(b) Pre-approved Plans, the Mass Submitter must provide copies of the amendment to Providers that have adopted the plan. This revenue procedure sets forth the procedures of the IRS for issuing opinion letters regarding the satisfaction in form of 403(b) pre-approved plans with respect to the requirements of 403(b) of the Internal Revenue Code for the second remedial amendment cycle (Cycle 2). This does not preclude the adoption of a 403(b) Pre-approved Plan (including a Standardized Plan) if different Investment Arrangements under a plan have different features or prevent the inclusion of additional provisions in the terms of the Investment Arrangements under the plan or other documents incorporated by reference. .05 Plan must satisfy 403(b) Requirements independent of Investment Arrangements The IRSs review of a 403(b) Pre-approved Plan will consider only the terms of the single plan document or the basic plan document and adoption agreement, as applicable. (2) The adoption agreement or single plan document must require the Adopting Employer to show its status with respect to the nondiscrimination requirements in 1.403(b)-5 by indicating whether the plan is: (b) a plan of an Adopting Employer that is a Church or QCCO for employees of the Church or QCCO; or. The date on which each amendment is adopted by the Provider must be included with the amendment provided to Adopting Employers. Proc. 2019-48 (or successor). The following abbreviations in current use and formerly used will appear in material published in the Bulletin. 2019-39 sets forth plan amendment deadlines for interim amendments made to a 403(b) Pre-approved Plan. Proc. If 4.b. .16 Section 11.03 of Rev. 2021-3 sets forth a list of those areas in which rulings or determination letters will not be issued. This part includes notices of proposed rulemakings, disbarment and suspension lists, and announcements. 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. Every 403(b) Pre-approved Plan must therefore incorporate by reference the terms of the Investment Arrangements under the plan. (1) A plans Initial Remedial Amendment Period is the Remedial Amendment Period provided under Rev. Rev. All commenters are strongly encouraged to submit comments electronically, as access to mail may be limited. High-cost localities. 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). 172 (or its successor). healthcare, More for Per-diems are fixed amounts to be used for lodging, meals, and incidental expenses when traveling on official business. .21 Rev. The principal author of this revenue procedure is Nathanael DeJonge of the Office of Associate Chief Counsel (Employee Benefits, Exempt Organizations and Employment Taxes). 2017-41, as modified by 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. The collections of information in this revenue procedure are in sections 5.11, 9.01, 9.02, 10.03, 11, and 19. As a result of this modification, the interim amendment deadline set forth in section 15.06(1)(a) of Rev. The application must be accompanied by the required user fee that will be provided in the successors to Rev. 2014 - 2023 FederalPay.org. .18 Section 12 of Rev. .15 Uniformed Services Employment and Reemployment Rights Act and 414(u) Each 403(b) Pre-approved Plan must include a provision reflecting the requirements of 414(u). 2017-41 for administrative procedures for seeking an opinion letter for 401, 403(a), or 4975(e)(7) plans). Proc. Rates for foreign countries are set by the State Department. The special meal and incidental expenses rates for taxpayers in the transportation industry are $66 for any travel locality within the continental United States and $71 for any travel locale outside the continental U.S. 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. Proc. Only one copy of the basic plan document should be provided. Rev. .05 Section 403(b) Pre-approved Plans treated as individually designed An Adopting Employers 403(b) Pre-approved Plan will be treated as individually designed (and the Adopting Employer may not rely on the plans Opinion Letter and will lose eligibility for the Cycle system) under the following circumstances: (1) An Adopting Employer makes any amendment to a Standardized Plan other than an amendment listed in section 9.03 or as otherwise described in this section 9.05. 2019-39 provides that an initial amendment that is intended in good faith to correct a Form Defect must be timely adopted by the Provider (or the Adopting Employer, if applicable) for the limited extension of the Initial Remedial Amendment Period to apply. No results could be found for the location you've entered. .03 Reliance The amendment described in section 25.01 will not affect the plans status as a 403(b) Pre-approved Plan or an Adopting Employers reliance on the Cycle 1 Opinion Letter for the 403(b) Pre-approved Plan (except that the Adopting Employer may not rely on the Cycle 1 Opinion Letter with respect to the amendment permitting participation of those employees). Providers and Mass Submitters signatures under penalties of perjury (required if 4.c. .22 Qualified Church-Controlled Organization or QCCO A Qualified Church-Controlled Organization or QCCO is a church-controlled tax-exempt organization described in 501(c)(3) that is a qualified church-controlled organization within the meaning of 3121(w)(3)(B). 2013-22 is modified and superseded regarding Opinion Letter applications submitted with respect to a 403(b) Pre-approved Plans second (and subsequent) Cycles. 136 (as modified by Rev. (2) Expiration of Remedial Amendment Period Unless otherwise specified in guidance published in the Internal Revenue Bulletin, the expiration date for a Remedial Amendment Period for a Form Defect first occurring after the Initial Remedial Amendment Period is described in this section 2.13(2). Proc. .01 Section 15.04(1) of Rev. 2019-39 also provides that, prior to the end of Cycle 2, the IRS will issue guidance providing rules for determining when the limited extension of the Initial Remedial Amendment Period expires with respect to a 403(b) Pre-approved Plan Form Defect first occurring during Cycle 1. In that case, the plan number given to the basic plan document must remain the same as in the prior submission. Proc. .18 Provisions applicable to Standardized Plans In addition to the requirements set forth in sections 5.03 through 5.17, each Standardized Plan must either provide that the only contributions that an Adopting Employer may elect to provide under the plan are elective deferrals or meet the following requirements: (1) Under 1.415(f)-1(a)(3), all 403(b) annuity contracts purchased by an employer for a participant are treated as one 403(b) annuity contract for purposes of 415. .11 The expiration date of the Remedial Amendment Period for Form Defects first occurring after June 30, 2020, in a 403(b) Pre-approved Plan is provided. 2016-37 sets forth the deadline for the timely adoption of an interim amendment to a qualified pre-approved plan. FY 2021 Per Diem Rates apply from October 2020 - September 2021 . The rate for any CONUS or OCONUS locality of travel for the incidental expenses only deduction is $5 per day. Qualified Church-Controlled Organization, _____c. The following locality has been added to the list of high-cost localities: Hilton Head, South Carolina. Employer X decides to no longer be an individually designed plan and adopts a Newly Approved 403(b) Pre-approved Plan during the Cycle 3 Employer Adoption Window. Any ruling request pending with the Service on September 3, 2021, requesting a ruling on the issue described in section 3 of this revenue procedure will be closed and the user fee will be returned in full. 1392 (or successor), provides rules for using a per diem rate to substantiate, under 274(d) of the Internal Revenue Code and 1.274-5 of the Income Tax Regulations, the amount of ordinary and necessary business expenses paid or incurred while traveling away from home. .11 Additional information may be requested When reviewing the application for an Opinion Letter, the IRS may, in its discretion, require any additional information that it deems necessary, including a demonstration of how the variables (options or alternatives) in the 403(b) Pre-approved Plan interrelate to satisfy the 403(b) Requirements. Further, if more than one governmental unit is required to hold a public hearing, the hearings may be combined as long as the combined hearing affords the residents of all of the participating governmental units a reasonable opportunity to be heard. Note that lower rates apply for the If there nevertheless is a conflict, the terms of the single plan document or the basic plan document and adoption agreement, as applicable, must control. Bank Secrecy Act Administrative Rulings are issued by the Department of the Treasurys Office of the Assistant Secretary (Enforcement). 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. .16 Separate 403(b) Pre-approved Plan for Retirement Income Account A single 403(b) Pre-approved Plan may not be used for both a 403(b) Pre-approved Plan that is a Retirement Income Account and a 403(b) Pre-approved Plan that is not a Retirement Income Account. In the case of a plan maintained by more than one employer, the remedial amendment period ends on the last day of the tenth month following the last day of the plan year in which the remedial amendment period begins. Employers can use the high-low method for substantiating lodging, meals, and incidental expenses, or for substantiating meal and incidental expenses only (M&IE). PROVISIONS REQUIRED IN 403(b) PRE-APPROVED PLANS, SECTION 7. governments, Explore our .06 Vesting A 403(b) Pre-approved Plan may provide a vesting schedule for contributions other than elective deferrals, rather than provide for full and immediate vesting of the contributions. environment open to Thomson Reuters customers only. 98-59, 1998-2 C.B. 2021-37, this Bulletin. Proc. For example, modified and superseded describes a situation where the substance of a previously published ruling is being changed in part and is continued without change in part and it is desired to restate the valid portion of the previously published ruling in a new ruling that is self contained. 2013-22 provides that an employer that adopts a volume submitter plan and amends the terms of the approved specimen plan loses reliance on the advisory letter only to the extent of the amendment (as long as, after the amendment, the plan remains substantially similar to the terms of the approved specimen plan), but that the employer has no option to obtain a determination letter on the amended portions of the plan. Taxpayers using the rates and list of high-cost localities provided in this notice must comply with Rev. The per diem rates are $74 for travel to any high-cost location and $64 for travel to any other location within the continental U.S, in place of the rates indicated in Notice 2020-71. See section 4.26. The temporary exception allows a 100% deduction for food or beverages from restaurants, as long as the expense is paid or incurred in 2021 or 2022. 92, and Rev. Other nonelective employer contributions. If the Provider does not wish to enable Adopting Employers to make loans available under their plans, the Provider would delete from the Providers plan the optional provisions in both the plan document and the adoption agreement. ELIGIBILITY FOR THE CYCLE SYSTEM, SECTION 8. Proc. (a) In general A Flexible Plan is a plan submitted by a Mass Submitter that includes optional provisions, as described in the immediately subsequent paragraph (b) of this section 11.03. See section 8. Proc. Proc. .03 Employer amendments that will not affect reliance As provided in section 8, an Adopting Employer may continue to rely on an Opinion Letter for a 403(b) Pre-approved Plan if it makes amendments to the plan that are described in paragraphs (1) through (8) of this section 9.03. See Rev. The application will be subject to a reduced user fee as provided in Appendix A of Rev. Taxpayers should refer to section 6.05 of Revenue Procedure 2019-48 to determine the meal portion of a per diem rate or allowance paid or incurred. The estimated annual burden per respondent/recordkeeper varies from 1/2 to 2,000 hours, depending on individual circumstances, with an estimated average of 3.56 hours. Proc. This Remedial Amendment Period applies regardless of whether the Form Defect relates to a new plan or is due to an amendment (without regard to whether that amendment was required to be adopted) provided that the plan or amendment was adopted timely and in good faith with the intent of complying with the 403(b) Requirements. Revenue rulings represent the conclusions of the Service on the application of the law to the pivotal facts stated in the revenue ruling. 26 CFR 601.201: Rulings and determination letters. Proc. In addition, if a different entity assumes sponsorship of a 403(b) Pre-approved Plan, it must submit an application for a new Opinion Letter under the name of the different entity and meet all the applicable requirements to be a Provider. .01 Opinion Letter issued to Mass Submitters. The principal author of this notice is James Liechty of the Office of Associate Chief Counsel (Income Tax & Accounting). 2016-37 sets forth a system of recurring remedial amendment cycles for qualified pre-approved plans, and sets forth plan amendment deadlines for interim and discretionary amendments made to these plans. When a military installation or Government - related facility(whether or not specifically named) is located partially within more than one city or county boundary, the applicable per diem rate for the entire installation or facility is the higher of the rates which apply to the cities and / or counties, even though part(s) of such activities may be located outside the defined per diem locality. 2021-3, 2021-1 I.R.B. For this purpose, an Opinion Letter will be given the same effect as a determination letter. Proc. is checked, do you expect at least 15 Eligible Employers to adopt one of your 403(b) plans? 2013-22, as modified by Rev. 2013-22 provides that the IRS will announce, in subsequent guidance, the expiration date of the Initial Remedial Amendment Period for all Eligible Employers. Type(s) of contributions permitted under the Providers plan: _____a. 2019-39 provides a limited extension of the Initial Remedial Amendment Period, so that the Initial Remedial Amendment Period will end no earlier than the end of Cycle 2. (4) The terms of the plan must set forth the nondiscrimination requirements of 403(b)(12). .04 Employer Adoption Window When the review of 403(b) Pre-approved Plan documents for a specific Cycle is close to being completed, the IRS will announce the Employer Adoption Window with respect to that Cycle, which will be an approximately two-year period during which Adopting Employers may adopt Newly Approved 403(b) Pre-approved Plans. Under the high-low method, the per diem rate for all Proc. Self-employment tax rate is 15.3% of net SE earnings, broken down asfollows: Social Security portion: Net SE earnings (up to limit) 12.4% Medicare portion: Net SE earnings 2.9% Additional Medicare tax of 0.9% on earned income over $200,000(Single, HOH, QW), $250,000 (MFJ), or $125,000 (MFS). 2019-39 provides that the initial amendment must be adopted by the later of (a) the expiration of the Initial Remedial Amendment Period (that is, June 30, 2020), or (b) the end of the calendar year following the calendar year in which the change in 403(b) Requirements is effective with respect to the plan. 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. 2022 per diem rates Per diem rates effective July 2022 [PDF 635 KB] See section 23.01 of this revenue procedure for more details on the expiration of the limited extension of the Initial Remedial Amendment Period. 3. Non-qualified Church-Controlled Organization. For further information regarding this revenue procedure, contact Employee Plans at (513) 975-6319 (not a toll-free number). .01 Provisions required in all 403(b) Pre-approved Plans Each 403(b) Pre-approved Plan must comply with the requirements set forth in sections 5.03 through 5.17. Proc. Per diem payments are not part of an employees standard wage, so technically, theyre not taxable. However, under certain conditions, it can be considered taxable income. Youll still need to include a per diem for business travel on an income tax return. For the most part, these arent included in the employees tax amount owed. For further information regarding this revenue procedure, contact Employee Plans at (513) 975-6319 (not a toll-free number). This notice provides the 2021-2022 special per diem rates for taxpayers to use in substantiating the amount of ordinary and necessary business expenses incurred while traveling away from home. To expedite the review of substantially identical plans that are not Mass Submitter plans, the IRS encourages plan drafters and Providers to include with each Opinion Letter application, if appropriate, a cover letter setting forth the following information: (1) the name and file folder number (if available) of the plan that, for review purposes, the plan drafter designates as the lead plan (including the name and EIN of the Provider); (2) a list of all plans written by the plan drafter that are substantially identical to the lead plan (including the information described in paragraph (1) of this section 10.05 for each plan); (3) a description of each location in the plan for which the application is being submitted that is not word-for-word identical to the language of the lead plan, including an explanation of the purpose and effect of each difference; and. This revenue procedure modifies Rev. See section 8.03(6) regarding limitations on reliance. 6 See section 2.20 of this revenue procedure for the extension of the expiration date of March 31, 2020, to June 30, 2020, by Notice 2020-35, 2020-25 I.R.B. .07 No Form 5307 Determination Letter for Pre-approved Plans Treated as Individually Designed If a plan is treated as individually designed as provided in section 9.05 of this revenue procedure, the employer may not file for a determination letter using a Form 5307 (as updated). This notification is for the convenience of the applicable Mass Submitter or Provider concerning the status of its application and does not constitute an official Opinion Letter on which the Mass Submitter or Provider may rely. Proc. 82-102, 1982-1 C.B. Clarified is used in those instances where the language in a prior ruling is being made clear because the language has caused, or may cause, some confusion. 828, for administrative procedures for seeking an opinion letter for individual retirement arrangements under 408.). .24 Remedial Amendment Cycle A Remedial Amendment Cycle or Cycle means one of a series of recurring Remedial Amendment Periods applicable to 403(b) Pre-approved Plans, during which a Provider submits a proposed 403(b) Pre-approved Plan for review and approval by the IRS, and during which the plan, once approved, is adopted by Eligible Employers. 5 For purposes of this revenue procedure, references to Rev. Procedures relating solely to matters of internal management are not published; however, statements of internal practices and procedures that affect the rights and duties of taxpayers are published. The notice includes (1) the special transportation industry meal and incidental expenses rates, (2) the rate for the incidental expenses only deduction, and (3) the rates and list of high-cost localities for the high-low substantiation method. Section 4.01(3) of Rev. 2021-4 (as updated annually), disregarding references therein to 7476. Proc. Proc. If it is determined that the changes are not minor, the plan submitted under section 11.03(2)(c) will not be entitled to expedited review and will otherwise be treated as a non-Mass Submitter plan. Unpublished rulings will not be relied on, used, or cited as precedents by Service personnel in the disposition of other cases. Except for refunding bonds described in 147(f)(2)(D), a bond issue must be approved by the governmental unit issuing the bonds (or on behalf of which such bonds are issued) and by the governmental unit having jurisdiction over the area in which any facility to be financed by the issue is located. WASHINGTON The Internal Revenue Service today issued Notice 2021-63PDF to make clear how the temporary 100% business deduction for food or beverages from restaurants applies to taxpayers properly applying the rules of Revenue Procedure 2019-48PDF for using per diem rates. The amendment must be made in good faith with the intent of complying with the 403(b) Requirements. 3 Unless otherwise specified, references to revenue procedure section numbers refer to sections of this revenue procedure. Proc. Generally, tax returns and tax return information are confidential, as required by 26 U.S.C. The preceding sentence applies to an Eligible Employer that adopts a 403(b) Pre-approved Plan that amends or restates a plan maintained by the Eligible Employer, as long as the form of the plan that is being amended or restated satisfies the 403(b) Requirements at the time of the adoption of the 403(b) Pre-approved Plan. 2019-39 provide that the period covered by the Initial Remedial Amendment Period is referred to as Cycle 1 and that Cycle 2 begins after the Initial Remedial Amendment Period expires. Proc. 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. 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