SECTION 20. HOW DOES THE

SERVICE HANDLE DETERMINATION LETTER REQUESTS?

p. 168 .01 Scope .02 Types of requests under § 414(m) and § 414(n) .03 Employer must request the determination under § 414(m) or § 414(n)

.04 Forms .05 Employer is responsible for determining status under § 414(m) and

§ 414(n)

.06 Omission of material fact .07 Service will indicate whether § 414(m) or § 414(n) was considered

.08 M&P plans; regional prototype plans .09 Required information

p. 170 .01 Scope .02 Applicability of Rev. Proc. 94–41

.03 Waiver and determination letter request submitted to national office .04 Handling of the request .05 Interested party notice and comment

.06 When waiver request should be submitted

p. 172 .01 Scope .02 Required information

p. 173 .01 Rights of interested parties

.02 Comments by interested parties .03 Requests for DOL to submit comments

.04 Right to comment if DOL declines to comment .05 Confidentiality of comments .06 Availability of comments

.07 When comments are deemed made

p. 175 .01 Notice to interested parties .02 Time when notice must be given .03 Content of notice

.04 Procedures for making information available to interested parties .05 Information to be available to interested parties

.06 Special rules if there are less than 26 participants .07 Information described in § 6104(a)(1)(D) should not be included

.08 Availability of additional information to interested parties .09 Availability of notice to interested parties

p. 177 .01 Oral advice

.02 Conferences .03 Determination letter based solely on administrative record

.04 Notice of final determination .05 Issuance of the notice of final determination .06 Key district offices

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