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Pension and Employee Benefits: Code, ERISA, & Regulations
This series provides an authoritative and comprehensive reference to the full text of benefits-related provisions of the Internal Revenue Code, the full text of ERISA, and related proposed and final regulations, as well as the official IRS and DOL preambles, and Committee Reports.
The IRS has updated its procedures for employee plans (EP) and exempt organizations (EO) to obtain guidance on issues under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division (TE/GE). The IRS provides such guidance in the form of letter rulings, closing agreements, compliance statements, determination letters, opinion letters, advisory letters, information letters, revenue rulings, and oral advice. The revenue procedure, which is effective January 5, 2009, contains the IRS’s general procedures applicable to letter ruling request from employee plans and exempt organizations.
Most of the changes to the updated procedures involve only minor revisions, such as updating citations to other revenue procedures. In addition, changes have been made to addresses where determination letter requests should be sent with an additional address provided for EO letter ruling requests that are not subject to a user fee, and a change in the P.O. Box address for EO and EP determination letter requests that are subject to a user fee.
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