SECTION 4. ON WHAT

ISSUES MUST WRITTEN GUIDANCE BE REQUESTED UNDER DIFFERENT PROCEDURES?

TE/GE 01 Other procedures for obtaining rulings, determination letters, opinion letters, etc., on matters within the jurisdiction of the Commissioner, TE/GE are contained in the following revenue procedures:

(1) Employee Plans Technical (EP Technical) letter rulings, information letters, etc.: See Rev. Proc. 2000–4.

(2) M&P plans: See Rev. Proc. 89–9, 1989–1 C.B. 780, as modified by Rev. Proc. 90–21, 1990–1 C.B. 499, sections 8.03 – 8.08 of Rev. Proc. 91–66, Rev. Proc. 92–41, 1992–1 C.B. 870, and Rev. Proc. 93–10, 1993–1 C.B. 476.

(3) Regional prototype plans: See Rev. Proc. 89–13, 1989–1 C.B. 801, as modified by Rev. Proc. 90–21, 1990–1 C.B. 499, sections 8.03 – 8.08 of Rev. Proc. 91–66, Rev. Proc. 92–41, Rev. Proc. 93–10, and Rev. Proc. 95–42, 1995–2 C.B. 411.

(4) Technical advice requests: See Rev. Proc. 2000–5, page 158, this Bulletin.

Chief Counsel’s revenue .02 For the procedures for obtaining letter rulings, determination letters, etc., on matters procedure within the jurisdiction of the Associate Chief Counsel (Domestic), the Associate Chief

2000–1 I.R.B. 195 January 3, 2000

Counsel (Employee Benefits and Exempt Organizations), and the Associate Chief Counsel (International), see Rev. Proc. 2000–1, page 4, this Bulletin.