SECTION 25. UNDER WHAT CIRCUMSTANCES DOES EMPLOYEE PLANS RULINGS AND AGREEMENTS

HAVE THE DISCRETION TO ISSUE LETTER RULINGS? ..........................................................................................................................203

.01 Ordinarily not in certain areas because of factual nature of the problem.........................................................................203 .02 No “comfort” letter rulings .................................................................................................................................................203

Bulletin No. 2018–1 149 January 2, 2018

.03 Not on alternative plans or hypothetical situations............................................................................................................203 .04 Ordinarily not on part of an integrated transaction............................................................................................................203 .05 Not on partial terminations of employee plans..................................................................................................................203 .06 Law requires a letter ruling.................................................................................................................................................203 .07 Issues under consideration by the PBGC or the DOL.......................................................................................................204 .08 Domicile in a foreign jurisdiction.......................................................................................................................................204