SECTION 2. WHAT

CHANGES HAVE BEEN MADE TO REV. PROC. 2013–4?

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. 2013–4, 2013–1 I.R.B. 126 which contains the Service’s general procedures for employee plans and exempt organizations letter ruling requests. In addition to minor revisions, such as updating citations to other revenue procedures, the following changes have been made:

.02 Revenue Procedure 2008–50 has been superseded by Revenue Procedure 2013–12 and cites throughout have been changed accordingly;

.03 Sections 3.05, 3.11 and 5.02 have been modified to include references to Revenue Procedure 2013–22;

.04 Section 6.02(10) has been modified by changing the term “Headquarters office” to “Employee Plans Technical office”;

.05 Section 7.02 has been modified to clarify that EP Determinations does not issue determination letters on § 403(b) plans;

Sec. 2.05 January 2, 2014 128 Bulletin No. 2014–1

.06 Section 9.03(3) has been modified to clarify that determination letter requests are not eligible for expedited handling;

.07 Section 11.06 has been modified to change the names and phone numbers of Service representatives;

.08 Section 16 has been modified by changing the term “Headquarters office” to “Service”;

.09 Appendix B has been modified to change the phone numbers and the reference to “Headquarters office”;

.10 Appendix C has been modified by removing the references to “husband and wife” and replacing it with “a married couple,” “parties” or “spouse”; and

.11 Appendix E has been modified to clarify the requirements for church plan ruling requests.