PART I. PROCEDURES FOR DETERMINATION LETTER REQUESTS
SECTION 11. Form 6406 has
Internal Revenue Bulletin 2010-1 · 2026-10-03 edition · updated 2026-10-04 · United States
been eliminated
Effective July 9, 2007, Form 6406, Short Form Application for Determination for Minor Amendment of Employee Benefit Plan, may not be used to apply for a determination letter. An application submitted with this form will no longer be accepted by the Service. See, Rev. Proc. 2007–44, section 12.04.
January 4, 2010 210 2010–1 I.R.B.
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