The IRS has announced new requirements for Defined Benefit Plans applying for a determination letter with pension de-risking language.

Document Excerpt

Applicants requesting determination letters for their Defined Benefit (DB) plans should identify whether the plan has lump sum risk transfer language in either the cover letter to their application or an attachment. For plans that do, also identify the appropriate plan section and whether the plan satisfies one of the conditions in Notice 2015-49. For DB plan applications we’ve already received, we’ll request the plan sponsor to inform us of this information
Link

https://www.irs.gov/retirement-plans/new-process-for-defined-benefit-determination-letter-applications