SECTION 4. ON WHAT ISSUES

MUST WRITTEN GUIDANCE BE REQUESTED UNDER DIFFERENT PROCEDURES?

Employee Plans and Exempt Organizations

Chief Counsel’s revenue procedure

.01 Other procedures for obtaining rulings, determination letters, opinion letters, etc., on matters within the jurisdiction of the Assistant Commissioner (Employee Plans and Exempt Organizations) are contained in the following revenue procedures:

(1) National office letter rulings, information letters, etc.: See Rev. Proc. 97–4.

(2) Master and Prototype (M&P) plans: See Rev. Proc. 89–9, 1989–1 C.B. 780, as modified by Rev. Proc. 90–21, 1990–1 C.B. 499, sections 8.03 –8.08 of Rev. Proc. 91–66, Rev. Proc. 92–41, 1992–1 C.B. 870, and Rev. Proc. 93–10, 1993–1 C.B. 476.

(3) Regional prototype plans: See Rev. Proc. 89–13, 1989–1 C.B. 801, as modified by Rev. Proc. 90–21, 1990–1 C.B. 499, sections 8.03 –8.08 of Rev. Proc. 91–66, Rev. Proc. 92–41, Rev. Proc. 93–10, and Rev. Proc. 95–42, 1995–2 C.B. 411.

(4) Technical advice requests: See Rev. Proc. 97–5, page 131, this Bulletin.

.02 For the procedures for obtaining letter rulings, determination letters, etc., on matters within the jurisdiction of the Associate Chief Counsel (Domestic), the Associate Chief Counsel (Employee Benefits and Exempt Organizations), and the Associate Chief Counsel (International), see Rev. Proc. 97–1, page 11, this Bulletin.

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