Part III. Administrative, Procedural, and Miscellaneous

Rev. Proc. 2018–4

TABLE OF CONTENTS

SECTION 1. WHAT IS THE PURPOSE OF THIS REVENUE PROCEDURE? ...........................................................................................152

.01 Purpose of revenue procedure.............................................................................................................................................152 .02 Organization of revenue procedure.....................................................................................................................................152 .03 Other guidance affecting this revenue procedure...............................................................................................................152 .04 Updated annually.................................................................................................................................................................153

SECTION 2. WHAT CHANGES HAVE BEEN MADE TO REVENUE PROCEDURE 2017–4? ...............................................................153

.01 In general .............................................................................................................................................................................153 .02 Changes related to pre-approved plan program .................................................................................................................154 .03 Changes to fees for EP VCP Submissions.........................................................................................................................154 .04 Changes to other fees..........................................................................................................................................................155 .05 Other changes ......................................................................................................................................................................155