SECTION 4. ON WHAT ISSUES MUST WRITTEN GUIDANCE BE REQUESTED UNDER DIFFERENT

PROCEDURES? ..................................................................................................................... 198 .01 Tax Exempt and Government Entities.................................................................................................................................. 198 .02 Chief Counsel’s revenue procedure...................................................................................................................................... 198

SECTION 5. WHAT IS THE GENERAL SCOPE OF A DETERMINATION LETTER? ....................................... 199 .01 Scope of this section............................................................................................................................................................. 199 .02 Scope of determination letters.............................................................................................................................................. 199 .03 Nondiscrimination in amount requirement........................................................................................................................... 199 .04 Minimum coverage and § 401(a)(26) participation requirements....................................................................................... 199 .05 Nondiscriminatory current availability requirement ............................................................................................................ 199 .06 Other nondiscrimination requirements ................................................................................................................................. 199 .07 Reliance conditioned on retention of information ............................................................................................................... 199 .08 Effective availability requirement......................................................................................................................................... 200 .09 Other limits on scope of determination letter...................................................................................................................... 200 .10 Publication 794...................................................................................................................................................................... 200

SECTION 6. WHAT IS THE GENERAL PROCEDURE FOR REQUESTING DETERMINATION LETTERS? ...... 200 .01 Scope ..................................................................................................................................................................................... 200 .02 Qualified trusteed plans ........................................................................................................................................................ 200 .03 Qualified nontrusted annuity plans....................................................................................................................................... 200 .04 Complete information required............................................................................................................................................. 200 .05 Complete copy of plan and trust required ........................................................................................................................... 201 .06 Section 9 of Rev. Proc. 2003–4 applies............................................................................................................................... 201 .07 Separate application required for each single § 414(1) plan............................................................................................... 201 .08 Coverage and nondiscrimination requirements.................................................................................................................... 201 .09 Prior letters............................................................................................................................................................................ 201 .10 Reliance on section 19 of Rev. Proc. 2000–20.................................................................................................................... 201 .11 User fees................................................................................................................................................................................ 202

2003–1 I.R.B. 191 January 6, 2003

.12 Interested party notification and comment........................................................................................................................... 202 .13 Contrary authority must be distinguished ............................................................................................................................ 202 .14 Employer/employee relationship........................................................................................................................................... 202 .15 Incomplete applications returned.......................................................................................................................................... 202 .16 Effect of failure to disclose material fact............................................................................................................................. 202 .17 Data requirements ................................................................................................................................................................. 202 .18 Where to file request............................................................................................................................................................. 203 .19 Submission of related plans.................................................................................................................................................. 203 .20 Submission of 30 or more applications by authorized representative ................................................................................ 203 .21 Withdrawal of requests ......................................................................................................................................................... 203 .22 Right to status conference..................................................................................................................................................... 203 .23 How to request status conference......................................................................................................................................... 204

SECTION 7. INITIAL QUALIFICATION, ETC. ............................................................................................ 204 .01 Scope ..................................................................................................................................................................................... 204 .02 Forms..................................................................................................................................................................................... 204 .03 Application for amendments must include copy of plan..................................................................................................... 204 .04 Restatements may be required.............................................................................................................................................. 205 .05 Controlled groups, etc........................................................................................................................................................... 205

SECTION 8. EMPLOYER RELIANCE ON M&P AND VOLUME SUBMITTER PLANS .................................... 205 .01 Scope ..................................................................................................................................................................................... 205 .02 Standardized M&P plans ...................................................................................................................................................... 205 .03 Nonstandardized M&P plans and volume submitter plans.................................................................................................. 206 .04 Other limitations and conditions on reliance ....................................................................................................................... 207 .05 Reliance equivalent to determination letter.......................................................................................................................... 207