Part III. Administrative, Procedural, and Miscellaneous

has already been filed, the applicant should notify the Service by calling the phone number shown on the Service’s acknowledgment-of-receipt letter or by contacting the specialist who has been assigned to review the application. A favorable determination letter that is issued in response to an application for a pre-GATT letter will contain a statement to the effect that the letter does not reflect consideration of new law changes in the qualification requirements, except for § 1432 and, if the applicant has requested a determination of leased employee status, § 1454 of SBJPA.

.03 The procedures described in section 6.03 of Rev. Proc. 98–14, regarding applications filed for plans that contain the family aggregation rules of § 414(q)(6) and § 401(a)(17)(A), will not apply if the applicant requests a pre-GATT letter.

.04 This modification does not affect the provisions of Rev. Proc. 98–14 that apply to determination letter applications filed by adopters of M&P and regional prototype plans or to applications for opinion, notification, or advisory letters. Thus, for example, applications for opinion, notification, and advisory letters that are filed on or after April 27, 1998, will in all cases be reviewed taking into account the requirements of the new law.