PART II. PROCEDURES FOR DETERMINATION LETTER REQUESTS
SECTION 17. WHAT ARE THE PROCEDURES FOR FILING A REQUEST FOR A DETERMINATION OF LEASED
Internal Revenue Bulletin 2018-1 · 2026-10-03 edition · updated 2026-10-04 · United States
EMPLOYEE STATUS? ............................................................................................................................................................................................186
.01 Scope....................................................................................................................................................................................186 .02 Employer must request the determination under § 414(n) ................................................................................................187 .03 Forms ...................................................................................................................................................................................187 .04 Employer is responsible for determining continuing status under § 414(n).....................................................................187 .05 Pre-approved plans ..............................................................................................................................................................187 .06 Required information for § 414(n) determination..............................................................................................................187
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