PART I. PROCEDURES FOR DETERMINATION LETTER REQUESTS

SECTION 5. WHAT IS THE p. 203 .01 Scope

Internal Revenue Bulletin 2001-1 · 2026-10-03 edition · updated 2026-10-04 · United States

GENERAL SCOPE OF A DETERMINATION LETTER? .02 All form and certain non-form requirements generally reviewed

.03 Nondiscrimination in amount requirement

.04 Average benefit test requirement

.05 Nondiscriminatory current availability requirement

.06 Effective availability requirement

.07 Other limits on scope of determination letter

.08 Publication 794

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▸Contents — Internal Revenue Bulletin 2001-1

Internal Revenue Bulletin 2001-1

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