SECTION 8. UNDER WHAT CIRCUMSTANCES DOES THE SERVICE HAVE DISCRETION TO ISSUE

LETTER RULINGS AND DETERMINATION LETTERS? ..............................................................................157 .01 Ordinarily not in certain areas because of factual nature of the problem.............................................................................157 .02 No “comfort” letter rulings .....................................................................................................................................................157 .03 Not on alternative plans or hypothetical situations................................................................................................................157 .04 Ordinarily not on part of an integrated transaction................................................................................................................157 .05 Not on partial terminations of employee plans......................................................................................................................157 .06 Law requires letter ruling........................................................................................................................................................157 .07 Issues under consideration by PBGC or DOL .......................................................................................................................158 .08 Determination letters ...............................................................................................................................................................158 .09 Domicile in a foreign jurisdiction...........................................................................................................................................158