SECTION 2. WHAT CHANGES

HAVE BEEN MADE TO REV. PROC. 2009–4?

This revenue procedure explains how the Internal Revenue Service gives guidance to taxpayers on issues under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division. It explains the kinds of guidance and the manner in which guidance is requested by taxpayers and provided by the Service. A sample format of a request for a letter ruling is provided in Appendix A.

.01 This revenue procedure is a general update of Rev. Proc. 2009–4, 2009–1 I.R.B. 118 which contains the Service’s general procedures for employee plans and exempt organizations letter ruling requests. Most of the changes to Rev. Proc. 2009–4 involve minor revisions, such as updating citations to other revenue procedures.

.02 Section 6.02(1) is revised to provide that the Service will not issue letter rulings with respect to whether the form of a plan satisfies the requirements of § 403(b) and the final regulations. Announcement 2009–89 provides a remedial amendment period and reliance for employers that adopt a written § 403(b) plan that is intended to satisfy the requirements of § 403(b) and the regulations thereunder. Employers may rely on Notice 2009–3 and Announcement 2009–89 for the remedial amendment and reliance provisions that apply for § 403(b) and the final regulations.

.03 Section 6.02(2) is revised to replace § 412(c)(5) with new §§ 412, 430 or 431, to reflect changes made by the Pension Protection Act of 2006.

.04 An additional circumstance under which EO Technical will not issue letter rulings is added as section 6.18.

.05 Enrolled Retirement Plan Agent, a new classification of practitioner approved to practice before the Service, is added as section 9.02(11)(e).

.06 Section 15.01 is revised to indicate that when EO Determinations receives a request for a determination letter and forwards it to EO Technical for reply, EO Technical will notify the taxpayer that the matter has been referred.

.07 The phone number to call for obtaining information on Exempt Organizations listed on Appendix B has been updated.

2010–1 I.R.B. 125 January 4, 2010