PART II. INTERESTED PARTY NOTICE AND COMMENT
Internal Revenue Bulletin 2015-1 · 2026-10-03 edition · updated 2026-10-04 · United States
SECTION 17. WHAT RIGHTS TO NOTICE AND COMMENT DO INTERESTED PARTIES HAVE? .................................................216
.01 Rights of interested parties......................................................................................................................................................216 .02 Comments by interested parties..............................................................................................................................................217 .03 Requests for DOL to submit comments .................................................................................................................................218 .04 Right to comment if DOL declines to comment....................................................................................................................218 .05 Confidentiality of comments ...................................................................................................................................................218 .06 Availability of comments........................................................................................................................................................218 .07 When comments are deemed made .......................................................................................................................................219
SECTION 18. WHAT ARE THE GENERAL RULES FOR NOTICE TO INTERESTED PARTIES? ......................................................219
.01 Notice to interested parties......................................................................................................................................................219 .02 Time when notice must be given............................................................................................................................................219 .03 Content of notice .....................................................................................................................................................................219 .04 Procedures for making information available to interested parties .......................................................................................220 .05 Information to be available to interested parties....................................................................................................................220 .06 Special rules if there are fewer than 26 participants .............................................................................................................220 .07 Information described in § 6104(a)(1)(D) should not be included .......................................................................................221 .08 Availability of additional information to interested parties...................................................................................................221 .09 Availability of notice to interested parties .............................................................................................................................221
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