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PART I. PROCEDURES FOR DETERMINATION LETTER REQUESTS

SECTION 8. MASTER & p. 201 .01 Scope

Internal Revenue Bulletin 1999-1 · 2026-10-03 edition · updated 2026-10-04 · United States

PROTOTYPE PLANS; REGIONAL PROTOTYPE .02 Determination letter may be necessary for reliance PLANS

.03 Forms

.04 Required information

.05 Special rules for standardized plans

.06 Amended plan is treated as an individually-designed plan

.07 Requests made prior to the issuance of opinion or notification letter

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▸Contents — Internal Revenue Bulletin 1999-1

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