SECTION 18. WHAT ARE THE PROCEDURES FOR REQUESTING SECTION 401(h) AND SECTION 420

DETERMINATION LETTERS? .............................................................................................................................................................................188

.01 Scope....................................................................................................................................................................................188 .02 Required information for § 401(h) determination..............................................................................................................188 .03 Required information for § 420 determination ..................................................................................................................188

PART IIB. INTERESTED PARTY NOTICE AND COMMENT

SECTION 19. WHAT RIGHTS TO NOTICE AND COMMENT DO INTERESTED PARTIES HAVE? .................................................189

.01 Rights of interested parties..................................................................................................................................................189 .02 Comments by interested parties..........................................................................................................................................190 .03 Requests for DOL to submit comments .............................................................................................................................191 .04 Right to comment if DOL declines to comment................................................................................................................191 .05 Confidentiality of comments ...............................................................................................................................................192 .06 Availability of comments....................................................................................................................................................192 .07 When comments are deemed made ....................................................................................................................................192

SECTION 20. WHAT ARE THE GENERAL RULES FOR NOTICE TO INTERESTED PARTIES? ......................................................192

.01 Notice to interested parties..................................................................................................................................................192 .02 Time when notice must be given........................................................................................................................................192

January 2, 2018 148 Bulletin No. 2018–1

.03 Content of notice .................................................................................................................................................................192 .04 Procedures for making information available to interested parties ...................................................................................193 .05 Information to be available to interested parties................................................................................................................194 .06 Special rules if there are fewer than 26 participants .........................................................................................................194 .07 Information described in § 6104(a)(1)(D) should not be included ...................................................................................194 .08 Availability of additional information to interested parties...............................................................................................194 .09 Availability of notice to interested parties .........................................................................................................................195

PART IIC. PROCESSING DETERMINATION LETTER REQUESTS