SECTION 18. WHAT RIGHTS

TO NOTICE AND COMMENT DO INTERESTED PARTIES HAVE?

p. 170 .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 for § 414(m) determinations

.10 Required information for § 414(n) determinations

p. 172 .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. 174 .01 Scope

.02 Required information