EXEMPT ORGANIZATIONS

Rev. Proc. 99–4, page 115. Rulings and determination letters; issuance proce- dures. Revised procedures are provided for furnishing ruling letters, information letters, etc., on matters relating to sections of the Code under the jurisdiction of the Assistant Commissioner (Employee Plans and Exempt Organizations). Rev. Proc. 98–4 superseded.

Rev. Proc. 99–5, page 158. Technical advice. Revised procedures, including a pre-submission conference, are provided for furnishing technical advice to key district directors and chiefs, appeals offices, by the Assistant Commissioner (Employee Plans and Exempt Organizations) regarding issues in the employee plans areas (including actuarial matters) and exempt organizations areas. Rev. Proc. 98–5 superseded.

Rev. Proc. 99–8, page 229. User fees for employee plans and exempt organiza- tions. Up-to-date guidance for complying with the user fee program of the Service as it pertains to requests for letter rulings, determination letters, etc., on matters under the jurisdiction of the Assistant Commissioner (Employee Plans and Exempt Organizations) is provided. Rev. Proc. 98–8 superseded.

(Continued on page 4)

Cumulative List of Actions Relating to Decisions of the Tax Court published in the Bulletin from January through December 1998 begins on page 5. Finding List of Revenue Rulings, Revenue Procedures, Treasury Decisions, etc., published in the Bulletin from January through December 1998 begins on page 252. Finding List of Previously Published Items published in the Bulletin from January through December 1998 begins on page 254. Cumulative List of Declaratory Judgment Proceedings Under Section 7428 begins on page 243. Cumulative List of Announcement of Disbarments and Suspensions from January through December 1998 begins on page 245. Index of Items Published in the Bulletin from January through December 1998 begins on page 256.

Department of the Treasury Internal Revenue Service