TE/GE procedures for issuing rulings updated

The IRS has updated its procedures for employee plans (EP) and exempt organizations (EO) to obtain guidance on issues under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division (TE/GE). The IRS provides such guidance in the form of letter rulings, closing agreements, compliance statements, determination letters, opinion letters, advisory letters, information letters, revenue rulings, and oral advice. The revenue procedure, which is effective January 2, 2014, contains the IRS’s general procedures for employee plans and exempt organizations letter ruling requests.

In addition to minor revisions, such as updating citations to other revenue procedures, the following changes have been made:

• Rev. Proc. 2008-50 has been superseded by Rev. Proc. 2013-12 and cites throughout have been changed accordingly;

• Sections 3.05, 3.11 and 5.02 have been modified to include references to Rev. Proc. 2013-22;

• Section 6.02(10) has been modified by changing the term “Headquarters office” to “Employee Plans Technical office”;

• Section 7.02 has been modified to clarify that EP Determinations does not issue determination letters on 403(b) plans;

• Section 9.03(3) has been modified to clarify that determination letter requests are not eligible for expedited handling;

• Section 11.06 has been modified to change the names and phone numbers of Service representatives;

• Section 16 has been modified by changing the term “Headquarters office” to “Service”;

• Appendix B has been modified to change the phone numbers and the reference to “Headquarters office”;

• Appendix C has been modified by removing the references to “husband and wife” and replacing it with “a married couple,” “parties” or “spouse”; and

• Appendix E has been modified to clarify the requirements for church plan ruling requests.

Source: IRS Rev. Proc. 2014-4.

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