SECTION 1. PURPOSE

This revenue procedure modifies the procedures in Rev. Proc. 2026‑4, 2026‑1 IRB 160, for requesting letter rulings and nonbank trustee approval letters (collectively, Letter Rulings) under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division, Employee Plans Rulings and Agreements Office (Employee Plans Rulings and Agreements). This revenue procedure provides that, effective September 4, 2026, requests for Letter Rulings under Rev. Proc. 2026‑4 must be submitted using Form 15662, Application for Private Letter Rulings. Additionally, this revenue procedure requires the use of an electronic submission process on the pay. gov website for all such Letter Ruling requests submitted on or after September 4, 2026.