SECTION 2. WHAT

CHANGES HAVE BEEN MADE TO REV. PROC. 2015–4?

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. 2015–4, 2015–1 I.R.B. 144, which contains the Service’s general procedures for employee plans letter ruling and exempt organizations determination letter requests. Employee Plans Rulings and Agreements will continue to issue letter rulings only on certain matters specified in Rev. Proc. 2016–4. Rev. Proc. 2016–1, this Bulletin, sets forth procedures for obtaining letter rulings from the Office of Associate Chief Counsel, including letter rulings relating to tax-exempt organizations, qualified retirement plans, and IRAs. Rev. Proc. 2016–2, this Bulletin, sets forth procedures for requesting technical advice from the Office of Associate Chief Counsel.

.02 In addition to minor revisions, such as updating citations to other revenue procedures, the following changes have been made:

(1) As a consequence of Rev. Proc. 2015–9 being merged into Rev. Proc. 2015–5, references to Rev. Proc. 2015–9 have been deleted and other references have been updated to reflect this merger;

(2) In the Table of Contents, the titles to Sections 9.08 and 13.03 have been modified by deleting the reference to EO;

(3) Section 3.10 has been modified to clarify that a “compliance statement” is a binding written agreement between the Service and, generally, a plan sponsor;

(4) Section 5.03 has been modified to clarify that the EPCRS covers SIMPLE plans and § 457(b) plans;

(5) Section 6.02 has been modified to state that letter rulings in response to applications for changes in accounting methods (non-automatic) from exempt organization taxpayers are now issued by the appropriate Associate office;

(6) Section 7.08 has been modified to add references to Exempt Organizations;

(7) Section 9.02(9)(f)(iv) has been modified to clarify that the section includes volume submitter plans;

Sec. 2.02 Bulletin No. 2016–1 145 January 4, 2016

(8) Section 9.03(3) has been modified to state that certain Exempt Organizations Determination Letter requests are not eligible for expedited handling;

(9) Section 10.03 has been modified to add a new section 10.03(6) to note that opinion and advisory letters will be issued to § 403(b) pre-approved plans and provides information regarding the process in obtaining such letters; and

(10) The title to Section 13.03 has been modified by deleting the reference to EO Examinations.