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EMPLOYEE PLANS

Internal Revenue Bulletin 2014-8 · 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 determination letters:

Areas which will not be issued from Associate Chief

Counsel and Division counsel (TE/GE) (RP 3) 1, 111 Exemption application determination letter rulings under

sections 501 and 521 (RP 9) 2, 281 And general information letters; procedures (RP 4) 1, 125 User fees, request for letter rulings (RP 8) 1, 242 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 Opinion letters (Ann 4) 7, 523 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 Full funding limitations, weighted average interest rates, segment

rates for:

January 2014 (Notice 8) 5, 452

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▸Contents — Internal Revenue Bulletin 2014-8
Internal Revenue Bulletin 2014-8

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