SECTION 6. WHAT IS p. 193

THE GENERAL PROCEDURE FOR .01 Scope REQUESTING DETERMINATION .02 Qualified trusteed plans LETTERS?

.03 Qualified nontrusteed annuity plans

.04 Complete information required

.05 Complete copy of plan and trust required

.06 Section 9 of Rev. Proc. 98–4 applies

.07 Separate application required for each single § 414(l) plan

.08 Schedule Q

.09 Prior letters

.10 User fees

.11 Interested party notification and comment

.12 Contrary authority must be distinguished

.13 Employer/employee relationship

.14 Incomplete applications returned

.15 Effect of failure to disclose material fact

.16 Data requirements

.17 Where to file request

.18 Withdrawal of requests