SECTION 5. ON WHAT

ISSUES MUST WRITTEN GUIDANCE BE REQUESTED UNDER DIFFERENT PROCEDURES?

Determination letters

The Service must have clear and convincing proof in its files that the requirements of the regulations are met. If there is a requirement that the applicant feels is not applicable, the application must provide clear and convincing proof that such requirement is not germane to the manner in which the applicant will administer any trust. See § 1.408–2(e)(6) of the regulations.

The completed application should be sent to:

Internal Revenue Service Assistant Commissioner (Employee Plans and Exempt Organizations) Attention: CP:E:EP:T P.O. Box 14073, Ben Franklin Station Washington, DC 20044

Section 6.01(4) of Rev. Proc. 97–8, page 187, this Bulletin, imposes a user’s fee for anyone applying for approval to become a nonbank trustee or custodian.

Taxpayers may request letter rulings, information letters and closing agreements on issues within the jurisdiction of the Assistant Commissioner (Employee Plans and Exempt Organizations) under this revenue procedure. The national office issues letter rulings to answer written inquiries of individuals and organizations about their status for tax purposes and the tax effects of their acts or transactions when appropriate in the interest of sound tax administration.

Taxpayers also may request determination letters within the jurisdiction of the appropriate key district director that relate to Code sections under the jurisdiction of the Assistant Commissioner (Employee Plans and Exempt Organizations). See Rev. Proc. 97–6, this Bulletin.

.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. 97–6, this Bulletin, Rev. Proc. 93–10, Rev. Proc. 93–12, and Rev. Proc. 93–39 (as superseded in part by section 23.01 of Rev. Proc. 96–6).

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 Proc. 93–39 (as superseded in part by section 23.01 of Rev. Proc. 96–6), 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 (as modified by Rev. Proc. 97–8).

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 section 23.01 of Rev. Proc. 96–6), 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, 1995–1 C.B. 439, 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.

.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, as modified by Rev. Proc. 96–29.

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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. 97–1, 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