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PART III. PROCESSING

SECTION 1. WHAT IS

Internal Revenue Bulletin 1998-1 · 2026-10-03 edition · updated 2026-10-04 · United States

THE PURPOSE OF THIS REVENUE PROCEDURE?

Purpose of revenue .01 This revenue procedure sets forth the procedures of the various offices of the procedure Internal Revenue Service for issuing determination letters on the qualified status of pension, profit-sharing, stock bonus, annuity, and employee stock ownership plans (ESOPs) under §§ 401, 403(a), 409 and 4975(e)(7) of the Internal Revenue Code of 1986, and the status for exemption of any related trusts or custodial accounts under § 501(a).

January 5, 1998 188 1998–1 I.R.B.

Organization of .02 Part I of this revenue procedure contains instructions for requesting determination revenue procedure letters for various types of plans and transactions. Part II contains procedures for providing notice to interested parties and for interested parties to comment on determination letter requests. Part III contains procedures concerning the processing of determination letter requests and describes the effect of a determination letter.

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▸Contents — Internal Revenue Bulletin 1998-1
Internal Revenue Bulletin 1998-1

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