SECTION 4. ON WHAT

ISSUES MUST WRITTEN GUIDANCE BE REQUESTED UNDER DIFFERENT PROCEDURES?

Employee Plans and .01 Other procedures for obtaining rulings, determination letters, opinion letters, etc., Exempt Organizations 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. 98–4.

(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. 98–5, page 155, this Bulletin.

Chief Counsel’s revenue .02 For the procedures for obtaining letter rulings, determination letters, etc., on matprocedure ters 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. 98–1, page 7, this Bulletin.