SECTION 5. WHAT IS THE

GENERAL SCOPE OF A DETERMINATION LETTER?

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p. 213

p. 213

.01 Types of requests

.02 Areas in which determination letters will not be issued

.03 EGTRRA and CRA

.01 Tax Exempt and Government Entities

.02 Chief Counsel’s revenue procedure

.01 Scope of this section

.02 Scope of determination letters

.03 Nondiscrimination in amount requirement

.04 Minimum coverage and § 401(a)(26) participation requirements

.05 Nondiscriminatory current availability requirement

.06 Other nondiscrimination requirements

.07 Reliance conditioned on retention of information

.08 Effective availability requirement

2002–1 I.R.B 203 January 7, 2002

.09 Other limits on scope of determination letter

.10 Publication 794

.01 Scope

.02 Qualified trusteed plans

.03 Qualified nontrusteed annuity plans

.04 Complete information required

.05 Complete copy of plan and trust required

.06 Section 9 of Rev. Proc. 2002–4 applies

.07 Separate application required for each single § 414(l) plan

.08 Coverage and nondiscrimination requirements

.09 Prior letters

.10 Reliance on section 19 of Rev. Proc. 2000–20

.11 User fees

.12 Interested party notification and comment

.13 Contrary authority must be distinguished

.14 Employer/employee relationship

.15 Incomplete applications returned

.16 Effect of failure to disclose material fact

.17 Data requirements

.18 Where to file request

.19 Withdrawal of requests

.20 Right to status conference

.21 How to request status conference

.01 Scope

.02 Forms

.03 Application for amendments must include copy of plan

.04 Restatements may be required

.05 Controlled groups, etc.

.01 Scope