PART I. GENERALLY APPLICABLE PROCEDURES

SECTION 3. IN WHAT FORM IS ADVICE PROVIDED BY EMPLOYEE PLANS RULINGS AND AGREEMENTS? ......................156

.01 In general .............................................................................................................................................................................156 .02 Letter ruling .........................................................................................................................................................................156 .03 Closing agreement ...............................................................................................................................................................156 .04 Determination letter.............................................................................................................................................................156 .05 Opinion letter.......................................................................................................................................................................156 .06 Oral advice...........................................................................................................................................................................157 .07 Nonbank trustee approval letters ........................................................................................................................................157 .08 Compliance statement..........................................................................................................................................................158 .09 Advisory letter .....................................................................................................................................................................158

SECTION 4. ON WHAT ISSUES MAY TAXPAYERS REQUEST WRITTEN ADVICE UNDER THIS PROCEDURE? .....................158

SECTION 5. ON WHAT ISSUES MUST WRITTEN ADVICE BE REQUESTED UNDER DIFFERENT PROCEDURES? .................159

.01 Pre-approved plans ..............................................................................................................................................................159 .02 Employee Plans Compliance Resolution System...............................................................................................................159 .03 Chief Counsel ......................................................................................................................................................................159 .04 Determination letters not issued for requests for minimum funding waivers...................................................................159