EMPLOYEE PLANS
Internal Revenue Bulletin 1996-1 · 2026-10-03 edition · updated 2026-10-04 · United States
Rev. Proc. 96–4, page 94. Rulings and determination letters; issuance procedures. Revised procedures are provided for furnishing ruling letters, information letters, etc., on matters relating to sections of the Code under the jurisdiction of the Assistant Commissioner (Employee Plans and Exempt Organizations). Rev. Proc. 95–4 superseded.
Rev. Proc. 96–5, page 129. Technical advice. Revised procedures are provided for furnishing technical advice to key district directors and chiefs, appeals offices, by the Assistant Commissioner (Employee Plans and Exempt Organizations) regarding issues in the employees plans areas (including actuarial matters) and exempt organizations areas. Rev. Proc. 95–5 superseded.
Rev. Proc. 96–6, page 151. Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under sections
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