SECTION 2. BACKGROUND

.01 The procedures of the Service on the issuance of opinion letters regarding the acceptability of the form of M&P plans are set forth in Rev. Proc. 2000–20, 2000–1 C.B. 553, as modified by Notice 2001–42, 2001–2 C.B. 70, and Rev. Proc. 2004–6, 2004–1 I.R.B. 197. .02 Rev. Proc. 2004–6 sets forth the general procedures of the Service on the issuance of employee plan determination letters and advisory letters regarding the acceptability of the form of volume submitter plans.

.03 Notice 2001–42 provides that opinion, advisory and determination letters that take into account EGTRRA will not be issued until further notice.