PART II. PROCEDURES FOR DETERMINATION LETTER REQUESTS

PART IIA. REQUESTING DETERMINATION LETTERS

SECTION 8. IN WHAT AREAS ARE DETERMINATION LETTERS ISSUED? .........................................................................................170

.01 Circumstances under which determination letters are issued ............................................................................................170 .02 Types of requests.................................................................................................................................................................170 .03 Areas in which determination letters will not be issued....................................................................................................171 .04 Determination letter applications ........................................................................................................................................172 .05 Review of determination letters..........................................................................................................................................172

SECTION 9. WHAT IS THE GENERAL SCOPE OF A DETERMINATION LETTER? ...........................................................................173

.01 Scope of this section ...........................................................................................................................................................173 .02 Scope of determination letters ............................................................................................................................................173 .03 Design-based safe harbor ....................................................................................................................................................173 .04 Governmental plans under § 414(d) ...................................................................................................................................173 .05 Church plans under § 414(e) ..............................................................................................................................................173 .06 Tax treatment of certain contributions under § 414(h)......................................................................................................173 .07 Other limits on scope of determination letter ....................................................................................................................174 .08 Leased employees................................................................................................................................................................174 .09 Partial terminations..............................................................................................................................................................174 .10 Publication 794, Favorable Determination Letter ..............................................................................................................174

SECTION 10. WHAT IS THE GENERAL PROCEDURE FOR REQUESTING DETERMINATION LETTERS? .................................174

.01 Scope....................................................................................................................................................................................174 .02 Complete information required ...........................................................................................................................................174 .03 Complete copy of plan and trust instrument and applicable amendments required.........................................................175 .04 Submission of reference list encouraged............................................................................................................................175 .05 Separate application for each single § 414(l) plan ............................................................................................................175 .06 Prior letters ..........................................................................................................................................................................175 .07 Plans involving mergers......................................................................................................................................................175 .08 User fees ..............................................................................................................................................................................175 .09 Interested party notification and comment .........................................................................................................................176 .10 Contrary authority must be distinguished...........................................................................................................................176 .11 Employer/employee relationship.........................................................................................................................................176 .12 Incomplete applications.......................................................................................................................................................176 .13 Effect of failure to disclose material fact...........................................................................................................................177 .14 Where to file requests..........................................................................................................................................................177 .15 Submission of related plans ................................................................................................................................................177 .16 Withdrawal of requests........................................................................................................................................................178 .17 Right to status conference...................................................................................................................................................178 .18 How to request status conference .......................................................................................................................................178 .19 Correct format required.......................................................................................................................................................178