SECTION 16. WHAT ARE THE GENERAL PROCEDURES APPLICABLE TO INFORMATION

LETTERS ISSUED BY THE SERVICE? ........................................................................................................... 157 .01 Will be made available to the public .................................................................................................................................... 157 .02 Deletions made under the Freedom of Information Act ...................................................................................................... 158 .03 Effect of information letters .................................................................................................................................................. 158

SECTION 17. WHAT IS THE EFFECT OF THIS REVENUE PROCEDURE ON OTHER DOCUMENTS? ................ 158

SECTION 18. EFFECTIVE DATE .............................................................................................................................................. 158

SECTION 19. PAPERWORK REDUCTION ACT .................................................................................................................... 158

DRAFTING INFORMATION ........................................................................................................................................................ 159

INDEX ................................................................................................................................................................................................ 160

APPENDIX A—SAMPLE FORMAT FOR A LETTER RULING REQUEST ....................................................................... 161

APPENDIX B—CHECKLIST FOR A LETTER RULING REQUEST �................................................................................. 163

APPENDIX C—ADDITIONAL CHECKLIST FOR ROTH IRA RECHARACTERIZATIONS �....................................... 166

APPENDIX D—ADDITIONAL CHECKLIST FOR GOVERNMENT PICK-UP PLANS - ................................................. 167

APPENDIX E—ADDITIONAL CHECKLIST FOR CHURCH PLANS - ............................................................................... 168