EP & EO - Cases Subject to Declaratory Judgment Actions

Declaratory judgment actions apply to cases:

EP: I. Plan revocations II. Plan non-qualifications

EO:

I. involving an organization’s initial or continuing qualification or classification as: i. An organization described in IRC 501(c) or (d). ii. An organization described in IRC 170(c)(2). iii. A private foundation defined in IRC 509(a). iv. A private operating foundation defined in IRC 4942(j)(3). v. A farmers' cooperative under IRC 521(b).