SECTION 5. ON WHAT ISSUES

MUST WRITTEN GUIDANCE BE REQUESTED UNDER DIFFERENT PROCEDURES?

Determination letters .01 The procedures for obtaining determination letters involving §§ 401, 403(a), 409, and 4975(e)(7) of the Code, and the status for exemption of any related trusts or custodial accounts under § 501(a) are contained in Rev. Proc. 96–6, this Bulletin, Rev. Proc. 93–10, Rev. Proc. 93–12, and Rev. Proc. 93–39 (as superseded in part by Rev. Proc. 96–6; see section 2.19 of this revenue procedure).

Master and prototype plans .02 The procedures for obtaining opinion letters for master and prototype plans and any related trusts or custodial accounts under §§ 401(a), 403(a) and 501(a) are contained in Rev. Proc. 89–9, as modified by Rev. Proc. 90–21, Rev. Proc. 92–41, Rev. Proc. 93–12, Rev. Proc. 93–39 (as superseded in part by Rev. Proc. 96–6; see section 2.19 of this revenue procedure), and supplemented by Rev. Proc. 93–10. The procedures for obtaining opinion letters for prototype trusts, custodial accounts or annuities under § 408(a) or (b) are contained in Rev. Proc. 87–50, as modified by Rev. Proc. 92–38. The procedures for obtaining opinion letters for prototype trusts under § 408(k) are contained in Rev. Proc. 87–50, as modified by Rev. Proc. 91–44.

Regional prototype plans .03 The procedures for obtaining notification letters for regional prototype plans under § 401(a) and any related trust or custodial account under § 501, are contained in Rev. Proc. 89–13, as modified by Rev. Proc. 90–21, Rev. Proc. 92–41, Rev. Proc. 93– 12, Rev. Proc. 93–39 (as superseded in part by Rev. Proc. 96–6; see section 2.19 of this revenue procedure), and supplemented by Rev. Proc. 93–10.

Closing agreement program for defined contribution plans that purchased GICs or GACs

Voluntary Compliance Resolution Program

.04 Rev. Proc. 95–52, 1995–51 I.R.B. 14, restates and extends the closing agreement program for defined contribution plans that purchased guaranteed investment contracts (GICs) or group annuity contracts (GACs) from troubled life insurance companies for an indefinite period. Rev. Proc. 95–52 modifies and supersedes the procedures set forth in Rev. Proc. 92–16, 1992–1 C.B. 673 (as modified by Rev. Proc. 94–19, 1994–1 C.B. 605).

.05 The procedures for obtaining corrections of operational qualification plan defects under the Voluntary Compliance Resolution (VCR) Program are contained in Rev. Proc. 94–62, 1994–2 C.B. 778.

Chief Counsel .06 The procedures for obtaining rulings, closing agreements, and information letters on issues within the jurisdiction of the Chief Counsel are contained in Rev. Proc. 96–1, this Bulletin, including tax issues involving interpreting or applying the federal tax laws and income tax treaties relating to international transactions.

Alcohol, tobacco, and firearms taxes