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CCH's Law, Explanation and Analysis of Health Care Reform Legislation 2009

CCH's Law, Explanation and Analysis of Health Care Reform LegislationNew
Get full explanation and analysis of every aspect of health care reform legislation. These legislative changes will imminently impact thousands of employers, private insurance providers, and the Medicare and Medicaid programs. Pre-order today and save $20!

CCH® PENSION AND BENEFITS — 01/29/09

TE/GE procedures for issuing rulings updated

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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