SECTION 5. ON WHAT

ISSUES MUST WRITTEN ADVICE BE REQUESTED UNDER DIFFERENT PROCEDURES?

Pre-approved plans .01

(1) The procedures for obtaining opinion letters for M&P plans and any related trusts or custodial accounts under §§ 401(a), 403(a), and 501(a), and advisory letters for VS plans for applications submitted with respect to cycles prior to the third six-year remedial amendment cycle are contained in Rev. Proc. 2015–36.

(2) The procedures for obtaining opinion letters for pre-approved plans submitted with respect to the third (and subsequent) six-year remedial amendment cycles are contained in Rev.Proc. 2017–41.

(3) The procedures for obtaining opinion letters for prototype trusts, custodial accounts, or annuities under § 408(a), (b), (k), or (p), or § 408A, are contained in Rev. Proc. 87–50; Rev. Proc. 91–44; Rev. Proc. 92–38; Rev. Proc. 97–29; Rev. Proc. 98–59; Rev. Proc. 2002–10 and Rev. Proc. 2010–48, as modified by Appendix A of this revenue procedure.

(4) The procedures for obtaining opinion and advisory letters for prototype plans and VS plans under § 403(b) are contained in Rev. Proc. 2013–22, as modified by Rev. Proc. 2014–28 and Rev. Proc. 2015–22.

Employee Plans Compliance Resolution System

.02 The procedures for obtaining compliance statements, etc., for certain failures of plans qualified under § 401(a), § 403(b) plans, SEPs, SIMPLEs, and § 457(b) plans under EPCRS are contained in Rev. Proc. 2016–51.

Chief Counsel .03 The procedures for obtaining letter rulings, information letters, etc., on matters within the jurisdiction of the Office of Associate Chief Counsel (Tax Exempt and Government Entities), or within the jurisdiction of other Offices of Associate Chief Counsel are contained in the following revenue procedures:

(1) Chief Counsel’s letter rulings, information letters, etc.: See Rev. Proc. 2018–1, this Bulletin.

(2) Technical Advice Requests: See Rev. Proc. 2018–2, this Bulletin.

(3) Chief Counsel’s no-rule positions: See Rev. Proc. 2018–3, this Bulletin.

Determination letters not issued for requests for minimum funding waivers

.04 The alternative of requesting a determination letter in conjunction with a waiver of the minimum funding standard as described in section 3.04 of Rev. Proc. 2004–15, 2004–1 C.B. 490, is no longer available. A request for a letter ruling on a waiver of the minimum funding standard is submitted to the Office of Associate Chief Counsel (TEGE) and may no longer be submitted to Employee Plans Rulings and Agreements. See Rev. Proc. 2018–1, this Bulletin.

Bulletin No. 2018–1 159 January 2, 2018