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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