IRS MAKES CHANGES IN USER FEE PROGRAM FOR RULINGS, ETC.; SMALL ORGANIZATIONS CAN NOW AVOID EXEMPTION APPLICATION FEE.

Rev. Proc. 89-4

SECTION 1. PURPOSE

This revenue procedure makes certain changes in the user fee program of the Internal Revenue Service that was established pursuant to section 10511 of the Revenue Act of 1987 (Title X of the Omnibus Budget Reconciliation Act of 1987), Public Law 100-203, enacted December 22, 1987. The program, which requires the payment of user fees to the Service for requests for rulings, opinion letters, and determination letters, and for similar requests, was first described in Rev. Proc. 88-8, 1988-4 I.R.B. 22.

SEC. 2 CHANGES

01. Revenue Procedure 88-8 invited the public to submit written comments regarding the user fee program and provided that, if the comments reflected a need, a public meeting would be held to discuss the comments. Written comments were received, and a public meeting was held on May 19, 1988. The Service has given consideration to all comments, written and oral, that were received. Some of these comments, the Service's disposition of these comments, and other changes made to Revenue Procedure 88-8 are discussed below.

02 LIMITATION OF AMOUNT OF FEES APPLICABLE TO CERTAIN MASS SUBMITTER PLAN ADOPTIONS. Comments were received objecting to the fee of $100 per adoption agreement charged for a sponsor's word-for-word identical adoption of a mass submitter's plan. The fee schedule in section 4.03 of Rev. Proc. 88-8 has been modified to reduce the $100 fee to $50. There is also a $15,000 cap on the aggregate amount of such fees payable by the mass submitter on behalf of such sponsoring organizations within each 12-month period ending January 31.

03 VOLUME SUBMITTER PLANS. The Service received comments that the fee for adoption of a volume submitter plan (a plan that conforms to a volume submitter specimen or lead plan according to procedures established by IRS district offices), which was subject to the fees under Rev. Proc. 88-8 applicable to individually designed plans, should be reduced. Under the revised fee schedule, volume submitter plans are no longer subject to the fees for individually designed plans. Instead, the term "volume submitter plan" has been defined solely for the purpose of determining the user fee that must be submitted with an application for a determination letter as to the qualification of such a plan. The fee applicable to volume submitter specimen or lead plans is $1,000; the fee applicable to adoptions of volume submitter plans is $100.

04 COMPUTATION OF EXCLUSION ALLOWANCE UNDER SECTION 72(b). The Service received comments objecting to the $50 user fee for the calculation of the exclusion ratio for annuity payments under section 72(b) of the Code. The Service considered these comments, but decided to leave the $50 fee unchanged. However, the Service recently issued Notice 88-118, 1988-47 I.R.B. 9, which provides a simplified safe- harbor method for determining the tax-free and taxable portions of certain annuity payments that may be used by annuitants such as federal retirees for income tax purposes and by payors for reporting purposes. It is expected that most annuitants will be able to calculate the simplified safe-harbor method on their own, and will not need to ask the Service for this calculation.

05 FEE INCREASES FOR EMPLOYEE PLANS DETERMINATION AND NOTIFICATION LETTER PROGRAM. Consistent with section 10511 of OBRA '87 relating to the average fee to be received by each program of the Service, the fees have been increased for certain categories of requests under the Employee Plans Determination and Notification Letter Program. Specifically, the $400 and $600 fees have been increased to $450 and $750, respectively; the $500 fee for requests from collectively bargained plans has been increased to $550; and the $200 and $350 fees for terminating plans have been increased to $225 and $450, respectively.

06 NEW EXEMPT ORGANIZATION RULING FEE CATEGORY. A new exempt organization ruling fee category has been added for advance approval of scholarship grant-making procedures of a private foundation that has an agreement for the administration of the scholarship program with the National Merit Scholarship Corp., or similar organization administering a scholarship program shown to meet Service requirements. The fee for these requests will be $100.

07 REDUCED FEE FOR SMALL EXEMPT ORGANIZATIONS. Rev. Proc. 88-8 provided a reduced fee of $150 for an initial application for exemption under section 501 of the Code for organizations that had average annual gross receipts over the preceding four years of not more than $5,000, and for new organizations that did not anticipate having gross receipts during each of their first four years of more than $5,000. Comments were received that the $5,000 threshold was too low, so that the reduced fee was not available to many organizations that had been intended to benefit from the reduced fee. Thus, the threshold has been raised from $5,000 to $10,000 in order to broaden the availability of the reduced fee.

08 EXEMPTION FOR REQUESTS SUBMITTED ON FORM SS-8. An exemption from the user fee has been provided with respect to requests submitted on Form SS-8, Information for Use in Determining Whether a Worker is an Employee for Federal Employment Taxes and Income Tax Withholding.

09 DISCONTINUANCE OF INTERIM PRACTICE WITH RESPECT TO CERTAIN SUBMISSIONS. Effective February 1, 1989, with respect to applications for determination letters as to the qualification of employee plans in categories for which the fee has not been increased, the Service will return to the submitter any request that is not accompanied by a properly completed check or money order for the correct amount. With respect to applications involving categories for which the user fee has been increased, until March 31, 1989, applications that are not accompanied by the correct amount will not be returned for this reason, but will be processed as described in Section 6.08(2) of this revenue procedure. With respect to all other requests, the Service will exercise discretion in deciding whether to immediately return submissions that are deficient with regard to the user fee.

SEC. 3. BACKGROUND

01 Section 10511 of the Revenue Act of 1987 ("Act") provides that the Secretary of the Treasury or his delegate ("Secretary") shall establish a program requiring the payment of user fees for requests to the Service for rulings, opinion letters, determination letters, and similar requests. Section 10511 provides that such fees shall apply with respect to requests made on or after the 1st day of the second calendar month beginning after the date of enactment and before September 30, 1990. The fees charged under the program are to vary according to categories (or subcategories) established by the Secretary; they are to be determined after taking into account the average time for, and difficulty of, complying with requests in each category and subcategory; and they are to be payable in advance. The Secretary is to provide for such exemptions and reduced fees under the program as he determines to be appropriate, but the average fee applicable to each category must not be less than the amount specified in the statute.

02 Rev. Proc. 88-8, which established the user fee program mandated by Section 10511 of the Act, was modified by Rev. Proc. 88- 13, 1988-7 I.R.B. 7, and Rev. Proc. 88-27, 1988-22 I.R.B. 54.

03 Rev. Proc. 88-8 invited the public to submit written comments on the user fee program and stated that, if the comments reflected a need, a public meeting would be held to discuss suggested changes. A public meeting for that purpose was held on May 19, 1988, pursuant to Announcement 88-69, 1988-15 I.R.B. 50.

SEC. 4. RELATED REVENUE PROCEDURES

01 Rev. Proc. 89-1, 1989-1 I.R.B. 8, provides, other than for international issues, procedures for issuing rulings and information letters and for entering into closing agreements on specific issues involving the interpretation or application of the federal tax laws under the jurisdiction of the Associate Chief Counsel (Technical). It also provides, other than for international issues, procedures for issuing determination letters on matters that relate to sections of the Code under the jurisdiction of the Associate Chief Counsel (Technical).

02 Concerning international issues, Rev. Proc. 87-4, 1887-1 C.B. 529, as modified by Rev. Proc. 88-4, 1988-4 I.R.B. 36, provides procedures for obtaining rulings, closing agreements, and information letters on federal tax issues under the jurisdiction of the Associate Chief Counsel (International) and provides information concerning determination letters under the jurisdiction of the Assistant Commissioner (International) and the District Directors.

03 Rev. Proc. 78-37, 1978-2 C.B. 540, sets forth the procedure by which a plan administrator or plan sponsor may obtain approval of the Secretary of the Treasury for a change in funding method as provided by section 412(c)(5) of the Code and section 302(c)(5) of the Employee Retirement Income Security Act of 1974 (ERISA).

04 Rev. Proc. 79-18, 1979-1 C.B. 525, outlines the procedure by which a plan administrator or plan sponsor may file notice with and obtain approval from the Secretary of the Treasury for a retroactive plan amendment described in section 412(c)(8) of the Code and section 302(c)(8) of ERISA.

05 Rev. Proc. 79-61, 1979-2 C.B. 575, outlines the procedure by which a plan administrator or plan sponsor may request and obtain approval for an extension of an amortization period in accordance with section 412(e) of the Code and section 304(a) of ERISA.

06 Rev. Proc. 79-62, 1979-2 C.B. 576, outlines the procedure by which a plan sponsor or administrator may request a determination that a plan amendment is reasonable and provides for only de minimis increases in plan liabilities in accordance with section 412(f)(2)(A) of the Code and section 304(b)(2)(A) of ERISA.

07 Rev. Proc. 80-30, 1988-1 C.B. 685, sets forth the general procedures of the various offices of the Service pertaining to the issuance of determination letters on the qualification of pension, annuity, profit-sharing and stock bonus plans involving sections 401, 403(a), 409 and 4975(e)(7) of the Code, and the status for exemption of any related trusts or custodial accounts under section 501(a).

08 Rev. Proc. 83-36, 1983-1 C.B. 763, as modified by Rev. Proc. 87-40, 1987-2 C.B. 514, sets forth the general procedures of the Service in issuing rulings, determination letters, opinion letters, notification letters, and information letters to taxpayers and in entering into closing agreements on specific issues as to the interpretation or application of the federal tax laws in the employee plan and exempt organization areas.

09 Rev. Proc. 83-41, 1983-1 C.B. 775, as modified by Rev. Proc. 88-5, 1988-2 I.R.B. 22, and Rev. Proc. 88-29, 1988-24 I.R.B. 26, outlines the procedures of the Service with respect to applications for waivers of the minimum funding standard under either section 412(d) of the Code or section 303 of ERISA.

10 Rev. Proc. 84-23, 1984-1 C.B. 457, sets forth the procedures of the Service pertaining to the issuance of opinion letters relating to master or prototype pension, annuity, and profit-sharing plans involving sections 401 and 403(a) of the Code, as amended by the Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA), and the status for exemption of related trusts or custodial accounts under section 501(a).

11 Rev. Proc. 84-46, 1984-1 C.B. 541, provides procedures for applications for recognition of exemption from federal income tax under sections 501 and 521 of the Code.

12 Rev. Proc. 84-86, 1984-2 C.B. 787, sets forth the procedures of the Service for issuing notification letters and determination letters relating to the qualification of certain defined contribution and defined benefit plans and any related trusts or custodial accounts under sections 401, 403(a), and 501(a) of the Code, as amended by TEFRA, the Tax Reform Act of 1984 (TRA '84), and the Retirement Equity Act of 1984 (REA). Rev. Proc. 84-86 establishes a means whereby certain "sponsors" may submit "uniform plans" to key district directors for approval as to form.

13 Rev. Proc. 87-50, 1987-2 C.B. 647, updates and consolidates in one revenue procedure the procedures of the Service relating to the issuance of rulings and opinion letters with respect to the establishment of individual retirement accounts and annuities (IRAs) under section 408 of the Code, the entitlement to exemption of related trusts or custodial accounts under section 408(e), and the acceptability of the form of prototype simplified employee pension (SEP) agreements under sections 408(k) and 415.

SEC. 5. SCOPE

Except as provided in section 6.10 below, all requests for rulings, determination letters or opinion letters submitted on or after February 1, 1989, and before September 30, 1990, by or on behalf of taxpayers, sponsoring organizations or other entities must be accompanied by the appropriate user fee as determined from the schedule set forth in section 6.03 below. Except as provided in section 6.10, user fees apply to all requests for reconsideration of rulings, determination letters or opinion letters, but may be refunded in certain situations (see section 6.09(2) below). User fees do not apply to requests for information letters.

SEC. 6. PROCEDURE

01 DEFINITIONS. The terms "ruling," "determination letter," "opinion letter," "notification letter," "information letter," "master plan" "prototype plan," "sponsoring organization," "mass submitter," "basic plan document," "adoption agreement," and "uniform plan" as used in this revenue procedure have the same meaning as they have in the pertinent revenue procedure referred to in section 4 above. The term "volume submitter plan" has the meaning given in subsection .02 below.

02 VOLUME SUBMITTER PLAN. The following definition is effective February 1, 1989, and applies solely for the purpose of determining the amount of the user fee that is required to be submitted with an application for a determination letter as to the qualification of a volume submitter plan: A "volume submitter plan" is a pension, profit-sharing or stock bonus plan the form of which meets certain criteria established by an individual key district and which is submitted pursuant to procedures established by the key district for filing determination letter applications under the district's volume submitter program. At a minimum:

(1) The determination letter application submitted by a practitioner on behalf of an employer must relate to a plan that is substantially identical in form to a specimen or "lead" plan of the same practitioner, the form of which was previously approved by the key district to which the application is submitted, and

(2) The practitioner must have certified at the time of submission of the specimen or lead plan that he or she would submit no fewer than 30 determination letter applications described in paragraph (1) immediately above for each type of plan (for example, unit benefit plan, fixed benefit plan, profit-sharing plan, stock bonus plan) following the district's approval of the specimen or lead plan.

03 FEE SCHEDULE. The amount of the user fee payable with respect to each category or subcategory of submission is as set forth in the following schedule:

(1) ASSOCIATE CHIEF COUNSEL (TECHNICAL) AND ASSOCIATE CHIEF COUNSEL (INTERNATIONAL) RULINGS

 Applications with respect to accounting periods

(a) RULINGS

 Computation of exclusion for annuitant under

(The terms "mass submitter," "word-for-word identical adoption," and "minor modification" as used in this subcategory are explained in section 17 of Rev. Proc. 84-23.)

 Mass submission, per basic plan document (new or

 Sponsoring organization's minor modification of mass

(The terms "mass submitter," "word-for-word identical adoption," and "minor modification" as used in this subcategory are explained in section 7 of Rev. Proc. 87-50.)

 Mass submission, per plan document, new or

 Sponsoring organization's minor modification of mass

 Change in accounting period (Form 1128)                $  150

 Defined benefit and defined contribution plans

 Collectively bargained plans (Form 5303)               $  550

(The fee applies only if Form 5310 is being used to request a determination letter; it does not apply if the form is being used merely to notify the Service of a merger, consolidation or transfer of plan assets or liabilities.)

      Under 100 participants                            $  225

 Short amendments (Form 6406)                           $  100

 Initial application for exempt status from

05 METHOD OF PAYMENT. Each request to the Service for a ruling, determination letter or opinion letter must be accompanied by a check or money order, payable to the Internal Revenue Service, in the appropriate amount. (However, the user fee check or money order should not be attached to the Form 2553, Election by a Small Business Corporation, when it is filed at the Service Center. If on the Form 2553 the corporation requests a ruling that it be permitted to use a fiscal year under section 6.03 of Rev. Proc. 87-32, the Service Center will forward such request to the National Office. When the National Office receives the Form 2553 from the Service Center, it will notify the taxpayer that the fee is due.) Requesters should not send cash.

06 MAILING ADDRESS FOR REQUESTING RULINGS, DETERMINATION LETTERS, ETC.

(1) A request for a ruling letter submitted pursuant to Rev. Proc. 89-1 should be sent to the Internal Revenue Service, Associate Chief Counsel (Technical), Attention: CC:CORP:T, P.O. Box 7604, Ben Franklin Station, Washington, D.C. 20044. Requests may be hand- delivered to Room 6561, 1111 Constitution Avenue, N.W., Washington, D.C., by 4:00 p.m. on business days; after 4:00 p.m., such requests may be deposited in the lock box located just within the entrance on the 12th Street side of the building.

(2) A request for a ruling letter submitted pursuant to Rev. Proc. 87-4 should be sent to the Internal Revenue Service, Associate Chief Counsel (International), Attention: CC:CORP:T, P.O. Box 7604, Ben Franklin Station, Washington, D.C. 20044. Requests may be hand- delivered to Room 6561, 1111 Constitution Avenue, N.W., Washington, D.C., or deposited in the lock box as described above.

(3) A request for a determination letter submitted pursuant to Rev. Proc. 89-1 or Rev. Proc. 87-4 should be sent to the District Director of Internal Revenue whose office has or will have examination jurisdiction over the taxpayer's return.

(4) Requests for rulings or opinion letters submitted pursuant to Rev. Proc. 78-37, 79-18, 79-61, 79-62, 83-36, 83-41, 84-23 or 87- 50 should be sent to the address set forth below. Such requests may be hand-delivered to Room 6052, 1111 Constitution Avenue, N.W., Washington, D.C., by 4:00 pm. on business days; after 4:00 p.m., such requests may be deposited in the lock box located just within the entrance on the 12th Street side of the building.

(a) EMPLOYEE PLANS RULINGS Internal Revenue Service, Assistant Commissioner (Employee Plans and Exempt Organizations) Attention: E:EP:R, P.O. Box 14073, Ben Franklin Station, Washington, D.C. 20044

(b) EXEMPT ORGANIZATIONS RULINGS Internal Revenue Service Assistant Commissioner (Employee Plans and Exempt Organizations), E:EO, P.O. Box 120, Ben Franklin Station, Washington, D.C. 20044

(c) EMPLOYEE PLANS OPINION LETTERS Internal Revenue Service Assistant Commissioner (Employee Plans and Exempt Organizations), Attention: E:EP:Q, P.O. Box 14073, Ben Franklin Station, Washington, D.C. 20044

(5) Requests for determination letters submitted pursuant to Rev. Procs. 80-30, 83-36, 84-46, or 84-86, and requests for notification letters submitted pursuant to Rev. Proc. 84-86, should be sent to the following address:

                                   Send request for determination

08 EFFECT OF NONPAYMENT OR PAYMENT OF INCORRECT AMOUNT. It will be the general practice of the Service that:

(1) Beginning February 1, 1989, if a request for a determination letter as to the qualification of an employee plan in a category for which the fee has not been increased is not accompanied by a properly completed check or money order (for example, a check has not been signed), or if the request is accompanied by a check or money order for less than the correct amount, the entire submission will be returned to the submitter, along with the check or money order. With respect to submissions received prior to February 1, 1989, key district offices will exercise discretion in deciding, on a case-by- case basis, whether to immediately return such submissions or to return them only after the submitter has been contacted and given a reasonable amount of time to submit the proper fee, if the fee has not been received within that time.

(2) Until March 31, 1989, submissions involving categories for which the user fee has been increased that are not accompanied by the correct fee will not be returned for this reason. Instead, the submitter will be contacted and given a reasonable time to submit the proper fee. If the fee is not received in a reasonable time, the entire submission will be returned. However, the Service, in its discretion, may defer substantive consideration of the submission until proper payment has been received.

(3) The return of a submission to the submitter may adversely affect substantive rights if the submission is not perfected and resubmitted to the Service within 30 days of the date of the cover letter returning the submission. For example, where an application for a determination letter is submitted prior to the expiration of the remedial amendment period under section 401(b) of the Code and is returned because no user fee was attached, the submission will be timely if it is resubmitted by the expiration of the remedial amendment period or, if later, within 30 days after the application was returned.

(4) If a check or money order is for more than the correct amount, the submission will be accepted and the amount of the excess payment will be returned to the submitter.

(5) An application for a determination letter will not be returned merely because Form 8717 or Form 8718 was not attached.

(6) Except in the case of requests received on or after February 1, 1989, for determination letters as to the qualification of employee plans (see paragraph (1) above), or in the case of requests involving categories for which the fee has been increased (see paragraph (2) above), the respective offices within the Service that are responsible for issuing rulings, determination letters, etc. will exercise discretion in deciding whether to immediately return submissions that are not accompanied by a properly completed check or money order or that are accompanied by a check or money order for less than the correct amount. In those instances where the submission is not immediately returned, the submitter will be contacted and given a reasonable amount of time to submit the proper fee. If the proper fee is not received within a reasonable amount of time, the entire submission will then be returned. However, the respective offices of the Service, in their discretion, may defer substantive consideration of a submission until proper payment has been received.

09 REFUNDS. In general, the fee will not be refunded unless the Service declines to rule on all issues for which a ruling is requested.

(1) The following are examples of situations in which the fee will not be refunded:

(a) The request for a ruling, determination letter, etc. is withdrawn at any time subsequent to its receipt by the Service.

(b) The request is procedurally deficient, although accompanied by the proper fee or an overpayment and is not timely perfected by the submitter. Where there is a failure to timely perfect the request, the case will be considered closed and the failure to perfect will be treated as a withdrawal for purposes of this revenue procedure.

(c) A ruling, determination letter, etc. is revoked in whole or in part at the initiative of the Service. The fee paid at the time the original ruling, determination letter, etc. was requested will not be refunded.

(d) The request contains several issues and the Service rules on some, but not all, of the issues. The highest fee applicable to the issues on which the Service rules will not be refunded.

(e) The taxpayer asserts that a ruling the taxpayer received covering a single issue is erroneous or not responsive (other than with respect to any issue on which the Service has declined to rule) and requests reconsideration. The Service, upon reconsideration, does not agree that the ruling is erroneous or not responsive. The fee accompanying the request for reconsideration will not be refunded.

(f) The situation is the same as described in subparagraph (e) immediately above except that the ruling covered several unrelated transactions. The Service, upon reconsideration, does not agree with the taxpayer that the ruling is erroneous or not responsive with respect to all of the transactions, but does agree that it is erroneous with respect to one transaction. The fee accompanying the request for reconsideration will not be refunded except to the extent applicable to the transaction with respect to which the Service agrees the ruling was in error.

(g) The request is for a supplemental ruling, determination letter, etc. concerning a change in facts (whether significant or not) relating to the transaction ruled on.

(h) The request is for reconsideration of an adverse or partially adverse ruling or a final adverse determination letter, and the taxpayer submits arguments and authorities not submitted before the original ruling or determination letter was issued.

(2) The following are examples of situations in which the fee will be refunded:

(a) In a situation to which section 6.09(1)(h) above does not apply, the taxpayer asserts that a ruling the taxpayer received covering a single issue is erroneous or not responsive (other than with respect to any issue on which the Service declined to rule) and requests reconsideration. The Service agrees, upon reconsideration, that the ruling is erroneous or not responsive. The fee accompanying the taxpayer's request for reconsideration will be refunded.

(b) In a situation to which section 6.09(1)(h) above does not apply, the taxpayer requests a supplemental ruling, determination letter, etc. to correct a mistake that the Service agrees it made in the original ruling, determination letter, etc., such as a mistake in the statement of facts or in the citation of a Code section. Once the Service agrees that it made a mistake, the fee accompanying the request for the supplemental ruling will be refunded.

(c) The taxpayer requests and is granted relief under section 7805(b) of the Code in connection with the revocation in whole or in part, of a previously issued ruling, determination letter, etc. The fee accompanying the request for relief will be refunded.

10 EXEMPTIONS.

(1) The user fee requirement of this revenue procedure shall not apply to departments, agencies, or instrumentalities of the United States that certify that they are seeking a ruling, determination letter, opinion letter or similar letter on behalf of a program or activity funded by federal appropriations. The fact that a user fee is not charged shall have no bearing on whether an applicant is treated as an agency or instrumentality of the United States for purposes of any provision of the Internal Revenue Code.

(2) The user fee requirements of this revenue procedure shall not apply to requests as to whether a worker is an employee for federal employment taxes and income tax withholding purposes (chapters 21, 22, 23, and 24, subtitle C, of the Internal Revenue Code) submitted on Form SS-8, Information for Use in Determining Whether a Worker Is an Employee for Federal Employment Taxes and Income Tax Withholding, or its equivalent.

SEC. 7. QUESTIONS AS TO APPLICABILITY OR AMOUNT OF FEE

A taxpayer or organization that believes the user fee charged by the Service for its request for a ruling, determination letter, etc. is either not applicable or incorrect may request reconsideration and, if desired, the opportunity for an oral discussion by sending a letter to the Internal Revenue Service at the applicable Post Office Box or other address given in section 6.06 above. Both the incoming envelope and the letter requesting such reconsideration should be prominently marked "USER FEE RECONSIDERATION REQUEST," and the request should be marked for the attention of:

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IF THE MATTER INVOLVES PRIMARILY:

Associate Chief Counsel (Technical) ruling requests submitted pursuant to Rev. Proc. 89-1

MARK FOR ATTENTION OF:

Assistant Chief Counsel (***) (complete by using whichever of the following designations applies) (Corporate) (Financial Institutions and Products) (Employee Benefits & Exempt Organizations) (Income Tax and Accounting) (Passthroughs and Special Industries)

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IF THE MATTER INVOLVES PRIMARILY:

Associate Chief Counsel (International) ruling requests submitted pursuant to Rev. Proc. 87-4

MARK FOR ATTENTION OF:

Assistant Chief Counsel (International)

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IF THE MATTER INVOLVES PRIMARILY:

Employee plan ruling and opinion letter requests

MARK FOR ATTENTION OF:

Chief, Rulings Branch E:EP:R

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IF THE MATTER INVOLVES PRIMARILY:

Exempt organization ruling requests

MARK FOR ATTENTION OF:

Chief, Rulings Branch E:EO:R

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IF THE MATTER INVOLVES PRIMARILY:

Employee plan and/or exempt organization determination letter requests

MARK FOR ATTENTION OF:

Chief, Technical Staff ________ Key District Office (add name of key district office handling the request)

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IF THE MATTER INVOLVES PRIMARILY:

Determination letter requests submitted pursuant to Rev. Proc. 89-1 or Rev. Proc. 87-4

MARK FOR ATTENTION OF:

Chief, Examination Division ______ District Office (add name of district office handling the request)

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SEC. 8. EFFECT ON OTHER DOCUMENTS

01 Rev. Procs. 80-30, 83-36, 84-23, 84-46, 84-86, 87-4, 87-50, and 89-1 are modified and amplified to the extent that this revenue procedure provides for an additional requirement that must be satisfied in requesting a ruling, determination letter or opinion letter pursuant to those revenue procedures.

02 Rev. Procs. 88-8, 88-13 and 88-27 are superseded with respect to requests for rulings, determination letters, etc. postmarked or, if not mailed, received by the Service on or after February 1, 1989. Rev. Proc. 88-8, as modified by Rev. Procs. 88-13 and 88-27, continues to be in effect with respect to requests for rulings, determination letters, etc. received on or after February 1, 1988, and before February 1, 1989.

SEC. 9. EFFECTIVE DATE

Except for paragraph (2) of Section 6.10, which is effective February 1, 1988, this revenue procedure is effective as of February 1, 1989. It does not apply to requests filed on or after September 30, 1990.

DRAFTING INFORMATION

The principal author of this revenue procedure is John H. Turner of the Employee Plans Technical and Actuarial Division. For further information regarding this revenue procedure, please contact the Employee Plans Technical and Actuarial taxpayer assistance telephone service between the hours of 1:30 p.m. and 4:00 p.m. Eastern Time, Monday through Friday, on (202) 566-6783/6784 (not a toll-free call). Mr. Turner's number is (202) 566-3148 (also not a toll-free call).