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PART I. PROCEDURES FOR DETERMINATION LETTER REQUESTS

SECTION 8. MASTER & p. 209 .01 Scope

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

PROTOTYPE PLANS

.02 Determination letter may be necessary for reliance

.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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▸Contents — Internal Revenue Bulletin 2001-1
Internal Revenue Bulletin 2001-1

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