SECTION 2. WHAT CHANGES

HAVE BEEN MADE TO THIS PROCEDURE?

.02 Part I of this revenue procedure contains instructions for requesting determination letters for various types of plans and transactions. Part II contains procedures for providing notice to interested parties and for interested parties to comment on determination letter requests. Part III contains procedures concerning the processing of determination letter requests and describes the effect of a determination letter.

In general .01 This revenue procedure is a general update of Rev. Proc. 2003–6, 2003–1 I.R.B. 191, which contains the Service’s general procedures for employee plans determination letter requests. Most of the changes to Rev. Proc. 2003–6 involve minor revisions, such as updating citations to other revenue procedures.

Other changes .02 The following clarifying changes have been made:

(1) Section 6.18 has been modified to provide that determination letter applications will not be accepted via fax.

(2) Section 9.07 has been modified to provide that a volume submitter practitioner may be asked to demonstrate that the variables in its specimen plan interrelate in a manner that satisfies the qualification requirements of the Code.

January 5, 2004 200 2004-1 I.R.B.