SECTION 6. WHAT IS THE

GENERAL PROCEDURE FOR REQUESTING DETERMINATION LETTERS?

p. 154 .01 Purpose of revenue procedure

.02 Organization of revenue procedure

p. 154 .01 In general

.02 Rev. Proc. 93–39 as modified by Rev. Proc. 94–37 is superseded by

this procedure

.03 New section describing scope of determination letters added

.04 Application forms revised

.05 New Schedule Q (Form 5300), Nondiscrimination Requirements

.06 Service will accept applications filed under prior procedures for limited

time

.07 Rev. Proc. 81–19 is superseded by this procedure

p. 155 .01 Types of requests

.02 Areas in which determination letters will not be issued

.03 GATT

p. 157 .01 Employee Plans and Exempt Organizations

.02 Chief Counsel’s revenue procedure

p. 158 .01 Scope

.02 All form and certain non-form requirements generally reviewed

.03 Nondiscrimination in amount requirement

.04 Average benefit test requirement

.05 Nondiscriminatory current availability requirement

.06 Effective availability requirement

.07 Other limits on scope of determination letter

.08 Good faith

p. 159 .01 Qualified trusteed plans

.02 Qualified nontrusteed annuity plans

.03 Complete information required

.04 Complete copy of plan and trust required

.05 Section 9 of Rev. Proc. 96–4 applies

.06 Separate application required for each single § 414(l) plan

.07 Schedule Q

.08 Prior letters

.09 User fees

.10 Interested party notification and comment

.11 Contrary authority must be distinguished

.12 Employer/employee relationship

.13 Incomplete applications returned

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