Public Meeting Washington, D.C. June 7, 2018

Publication 4344 (Rev. 6-2018) Catalog Number 38578D Department of the Treasury

Internal Revenue Service www.irs.gov

REPORT TABLE OF CONTENTS

2017-2018 Member Biographies .................................................................................. 1

General Report of the ACT .......................................................................................... 5

Employee Plans Subgroup .......................................................................................... 9

Recommendations Regarding Re-Opening the Determination Letter Program in Certain

Circumstances

Employee Plans Subgroup ........................................................................................ 21

Recommendations Regarding Missing Participants

Exempt Organizations Subgroup .............................................................................. 37

Recommendations Regarding Incentivizing Universal E-Filing for Form 990

Indian Tribal Government Subgroup ......................................................................... 53

Recommendations Regarding IRS Sharing of Taxpayer Information with Tribal

Government Tax Programs

Tax Exempt Bonds Subgroup .................................................................................... 65

Recommendations to Encourage Self-Compliance by Issuers of Tax-Advantaged

Obligations

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MEMBER BIOGRAPHIES

ADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES

(ACT)