PART II. INTERESTED PARTY NOTICE AND COMMENT
Internal Revenue Bulletin 2016-1 · 2026-10-03 edition · updated 2026-10-04 · United States
SECTION 17. WHAT RIGHTS TO NOTICE AND COMMENT DO INTERESTED PARTIES HAVE? .................................................224
.01 Rights of interested parties......................................................................................................................................................224 .02 Comments by interested parties..............................................................................................................................................225 .03 Requests for DOL to submit comments .................................................................................................................................226 .04 Right to comment if DOL declines to comment....................................................................................................................226 .05 Confidentiality of comments ...................................................................................................................................................227 .06 Availability of comments........................................................................................................................................................227 .07 When comments are deemed made .......................................................................................................................................227
SECTION 18. WHAT ARE THE GENERAL RULES FOR NOTICE TO INTERESTED PARTIES? ......................................................227
.01 Notice to interested parties......................................................................................................................................................227 .02 Time when notice must be given............................................................................................................................................227 .03 Content of notice .....................................................................................................................................................................227 .04 Procedures for making information available to interested parties .......................................................................................228 .05 Information to be available to interested parties....................................................................................................................228 .06 Special rules if there are fewer than 26 participants .............................................................................................................229 .07 Information described in § 6104(a)(1)(D) should not be included .......................................................................................229 .08 Availability of additional information to interested parties...................................................................................................229 .09 Availability of notice to interested parties .............................................................................................................................229
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