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EMPLOYEE PLANS

Internal Revenue Bulletin 2014-4 · 2026-10-03 edition · updated 2026-10-04 · United States

Domestic areas in which the Service will not issue letter rulings

or determination letters (RP 3) 1, 111 Excepted benefits (REG–143172–13) 2, 383 Letter rulings and general information letters (RP 4) 1, 125 Letter rulings or determination letters (RP 1) 1, 1 Qualification, determination letters (RP 6) 1, 198 Qualified plans discrimination (Notice 5) 2, 276 Qualified retirement plans covered compensation, permitted dis parity (RR 3) 2, 259 Rulings and determination letters, user fees (RP 8) 1, 242 Technical advice memorandum or TAM (RP 2) 1, 90 Technical advice procedures (RP 5) 1, 169

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▸Contents — Internal Revenue Bulletin 2014-4
Internal Revenue Bulletin 2014-4

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