SECTION 16. SECTION 401(h)

AND § 420 DETERMINATION LETTERS

p. 229

p. 232

p. 233

.01 Scope

.02 Forms

.03 Supplemental information

.04 Required demonstration of nondiscrimination requirements

.05 Compliance with Title IV of ERISA

.06 Termination prior to time for amending for change in law

.01 Scope

.02 Required information

.01 Scope

.02 Types of requests under § 414(m) and § 414(n)

.03 Employer must request the determination under § 414(m) or § 414(n)

.04 Forms

.05 Employer is responsible for determining status under § 414(m) and § 414(n)

.06 Omission of material fact

.07 Service will indicate whether § 414(m) or § 414(n) was considered

.08 M&P plans

.09 Required information for § 414(m) determination

.10 Required information for § 414(n) determination

.01 Scope

.02 Applicability of Rev. Proc. 94–41

.03 Waiver and determination letter request submitted to EP Technical

.04 Handling of the request

.05 Interested party notice and comment

.06 When waiver request should be submitted

.01 Scope

.02 Required information for § 401(h) determination

January 7, 2002 206 2002–1 I.R.B.

.03 Required information for § 420 determination