SECTION 6. WHAT IS THE p. 197 .01 Scope

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

.03 Qualified nontrusteed annuity plans

.04 Complete information required

.05 Complete copy of plan and trust required

.06 Section 9 of Rev. Proc. 99–4 applies

1999–1 I.R.B. 187 January 4, 1999

.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

.19 Right to status conference

.20 How to request status conference