EMPLOYEE PLANS — Internal Revenue Bulletin 1998-1

Rev. Proc. 98–4, page 113.

Rulings and determination letters; issuance proce- dures. Revised procedures are provided for furnishing ruling letters, information letters, etc., on matters relating to sections of the Code under the jurisdiction of the Assistant Commissioner (Employee Plans and Exempt Organizations). Rev. Proc. 97–4 superseded.

Rev. Proc. 98–5, page 155.

Technical advice. Revised procedures are provided for furnishing technical advice to key district directors and chiefs, appeals offices, by the Assistant Commissioner (Employee Plans and Exempt Organizations) regarding issues in the employee plans areas (including actuarial matters) and exempt organizations areas. Rev. Proc. 97–5 superseded.

Rev. Proc. 98–6, page 183.

Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under sections 401(a), 403(a), 409, and 4975 of the Code. Rev. Proc. 97–6 superseded.

Rev. Proc. 98–8, page 225.

User fees for employee plans and exempt organiza- tions. Up-to-date guidance for complying with the user fee program of the Service as it pertains to requests for letter rulings, determination letters, etc., on matters under the jurisdiction of the Assistant Commissioner (Employee Plans and Exempt Organizations), is provided. Rev. Proc. 97–8 superseded.