SECTION 8. UNDER WHAT CIRCUMSTANCES DOES THE SERVICE HAVE DISCRETION TO ISSUE

LETTER RULINGS AND DETERMINATION LETTERS? ........................................................... 134 .01 Ordinarily not in certain areas because of factual nature of the problem .......................................................................... 134 .02 Not on alternative plans or hypothetical situations ............................................................................................................. 134 .03 Ordinarily not on part of an integrated transaction ............................................................................................................. 134 .04 Not on partial terminations of employee plans.................................................................................................................... 135 .05 Law requires letter ruling ..................................................................................................................................................... 135 .06 Issues under consideration by PBGC or DOL..................................................................................................................... 135 .07 Cafeteria plans....................................................................................................................................................................... 135 .08 Determination letters............................................................................................................................................................. 135 .09 Domicile in a foreign jurisdiction ........................................................................................................................................ 135 .10 Employee Stock Ownership Plans........................................................................................................................................ 135