SECTION 2. WHAT

CHANGES HAVE BEEN MADE TO THIS PROCEDURE?

In general .01 This revenue procedure is a general update of Rev. Proc. 97–6, 1997–1 C.B. 576, which contains the Service’s general procedures for employee plans determination letter requests. Most of the changes to Rev. Proc. 97–6 involve minor revisions, such as updating citations to other revenue procedures.

The Taxpayer Relief .02 The Taxpayer Relief Act of 1997, Pub. L. 105–34 (TRA ’97), made several Act of 1997 changes to the qualification requirements. Section 3 of this revenue procedure has been modified to provide that, until further notice, the Service will not consider these changes in making a determination of a plan’s qualified status, except with respect to terminating plans. Section 3 continues to provide that, until further notice, amendments to the qualification requirements made by the Uruguay Round Agreements Act, Pub. L. 103–465 (GATT) or the Small Business Job Protection Act of 1996, Pub. L. 104–188 (SBJPA), also will generally not be considered.

Areas in which .03 Section 3.02 of this revenue procedure has been modified to remove from the list determination letters of areas in which determination letters will not be issued transactions that include transwill not be issued fers of excess assets from ongoing defined benefit plans to defined contribution plans or transfers in connection with the amendment of a defined benefit plan to create a floor offset arrangement with a defined contribution plan, including transactions resulting in a plan described in § 414(k).

Where to file .04 As a result of the centralization of the Service’s EP/EO determination letter function, section 6.17 and other sections of this revenue procedure have been modified to provide that all requests for determination and other letters, as well as all comments by interested parties regarding applications for determination letters, are to be sent to the Internal Revenue Service Center in Covington, Kentucky.

Volume submitters .05 Also as a result of centralization, minor changes have been made to the procedures for filing requests for advisory and determination letters for volume submitter plans. In addition, the prior restriction on the submission of volume submitter requests with respect to cross-tested defined contribution plans has been removed.

Foreign situs trusts, .06 Finally, because of centralization, the section that contained procedures relating to foreign employers foreign situs trusts and foreign employers is no longer necessary and has been deleted. Determination letter applications involving foreign situs trusts or foreign employers should now be sent to the Internal Revenue Service Center in Covington, Kentucky.