SECTION 5. ON WHAT

ISSUES MUST WRITTEN GUIDANCE BE REQUESTED UNDER DIFFERENT PROCEDURES?

Determination letters .01 The procedures for obtaining determination letters involving §§ 401, 403(a), 409, and 4975(e)(7), and the status for exemption of any related trusts or custodial accounts under § 501(a) are contained in Rev. Proc. 99–6, this Bulletin, Rev. Proc. 93–10 and Rev. Proc. 93–12.

Master and prototype plans .02 The procedures for obtaining opinion letters for master and prototype plans and any related trusts or custodial accounts under §§ 401(a), 403(a) and 501(a) are contained in Rev. Proc. 89–9, as modified by Rev. Proc. 90–21, Rev. Proc. 92–41, Rev. Proc. 93–12, sections 12 and 13 of Rev. Proc. 93–39, and supplemented by Rev. Proc. 93–10. The procedures for obtaining opinion letters for prototype trusts, custodial accounts or annuities under § 408(a) or (b) are contained in Rev. Proc. 87–50, as modified by Rev. Proc. 92–38. The procedures for obtaining opinion letters for prototype trusts under § 408(k) are contained in Rev. Proc. 87–50, as modified by Rev. Proc. 91–44 (as modified by Rev. Proc. 2000–8). The procedures for obtaining opinion letters for SIMPLE IRAs under § 408(p) are contained in Rev. Proc. 97–29, 1997–1 C.B. 698.

Closing agreement program .03 Rev. Proc. 95–52, 1995–1 C.B. 439, restates and extends for an indefinite period for defined contribution plans the closing agreement program for defined contribution plans that purchased guaranteed that purchased GICs or GACs investment contracts (GICs) or group annuity contracts (GACs) from troubled life insurance companies.

Voluntary Compliance .04 The procedures for obtaining corrections of operational qualification plan defects Resolution Program under the Voluntary Compliance Resolution (VCR) Program are contained in Rev. Procs. 98–22 and 99–31.

Chief Counsel .05 The procedures for obtaining rulings, closing agreements, and information letters on issues within the jurisdiction of the Chief Counsel are contained in Rev. Proc. 2000–1, page 4 in this Bulletin including tax issues involving interpreting or applying the federal tax laws and income tax treaties relating to international transactions.

Alcohol, tobacco, .06 The procedures for obtaining letter rulings, etc., that apply to federal alcohol, and firearms taxes tobacco, and firearms taxes under subtitle E of the Internal Revenue Code are under the jurisdiction of the Bureau of Alcohol, Tobacco and Firearms.