EMPLOYEE PLANS

Rev. Proc. 2001–4, page 121. Rulings and information letters; issuance proce- dures. Revised procedures are provided for furnishing ruling letters, information letters, etc., on matters relating to sections of the Code currently under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division. Rev. Proc. 2000–4 superseded.

Rev. Proc. 2001–5, page 164. Technical advice. Revised procedures, in conformance with the Internal Revenue Service Restructuring and Reform Act of 1998, are provided for furnishing technical advice to area managers and appeals offices by the Office of the Commissioner, Tax Exempt and Government Entities Division, regarding issues in the employee plans area (including actuarial matters) and in the exempt organizations area. Rev. Proc. 2000–5 superseded.

Rev. Proc. 2001–6, page 194. Employee plans determination letters. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under sections 401(a), 403(a), 409, and 4975 of the Code. Rev. Proc. 2000–6 superseded. Rev. Proc. 2000–27 modified.

Rev. Proc. 2001–8, page 239. User fees for employee plans and exempt organiza- tions. Up-to-date guidance for complying with the user fee program of the Service as it pertains to requests for letter rulings, determination letters, etc., on matters under the ju