Rev. Proc. 2026-30, page 212.

This revenue procedure updates the application procedures in Rev. Proc. 2026-4 for requesting letter rulings and nonbank trustee approval letters issued by the IRS Tax Exempt and Government Entities Division, Employee Plans Rulings and Agreements Office. The modifications to Rev. Proc. 2026-4 will streamline these application procedures by requiring that applications be submitted electronically, rather than by mail or hand delivery, on pay.gov using Form 15662.