Addresses for Filing Applications for 403(b) Pre-approved Plans Corrected

The IRS on Feb. 2 announced that the addresses it provided for filing applications for 403(b) pre-approved plans are incorrect. It provided those addresses in Revenue Procedure (Rev. Proc.) 2013-22, but also very recently in Rev. Proc. 2015-8.

The correct address for applications for 403(b) pre-approved plans is:

Internal Revenue Service
Attn: Pre-Approved Plans Coordinator
Room 5106, Group 7521
P.O. Box 2508
Cincinnati, OH 45201-2508

The correct address to which to send applications for 403(b) pre-approved plans by Express Mail or a delivery service is:

Internal Revenue Service
Attn: Pre-approved Plans Coordinator
550 Main Street
Room 5106, Group 7521
Cincinnati, OH 45202

The IRS also included the following reminders about applications for 403(b) pre-approved plans:

1. 403(b) pre-approved plan applications are due by April 30, 2015.
2. Review the instructions in Rev. Procs. 2014-28, 2013-22 and the 403(b) List of Required Modifications. The IRS is preparing a modified 403(b) LRM, but if you file before the IRS issues it, there still will be an opportunity to adjust plan language once it is available.
3. Use separate checks for each type of filing. For example, send one check for volume submitter lead plans, another check for volume submitter word-for-word adopters and another check for non-mass volume submitter, etc.
4. Review Rev. Proc. 2015-8 for the appropriate user fees.