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TE/GE, Employee Plans Ruling Procedures Are Revised

JAN. 3, 2017

Rev. Proc. 2017-4; 2017-1 I.R.B. 146

DATED JAN. 3, 2017
Citations: Rev. Proc. 2017-4; 2017-1 I.R.B. 146

Superseded by Rev. Proc. 2018-4

Modified by Rev. Proc. 2017-57

Modified by Rev. Proc. 2017-55

Modified by Rev. Proc. 2017-41

Supersedes Rev. Proc. 2016-8

Supersedes Rev. Proc. 2016-6

Supersedes Rev. Proc. 2016-4

Supersedes Rev. Proc. 2004-15

[Editor's Note:

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The IRS has published (Rev. Proc. 2017-4, 2017-1 I.R.B. 146) revised procedures for furnishing letter rulings, determination letters, and other advice on issues under the jurisdiction of the commissioner of the Tax-Exempt and Government Entities Division's employee plans rulings and agreements office.

Rev. Proc. 2017-4 consolidates procedures applicable to employee plans rulings and agreements office advice that were formerly in guidance (Rev. Proc. 2016-4) providing the office's general procedures for letter ruling and determination letter requests; guidance ( Rev. Proc. 2016-6) providing specific procedures for determination letter requests; and guidance ( Rev. Proc. 2016-8) providing rules for user fees associated with advice requested from the office. Those 2016 revenue procedures are superseded as well as part of Rev. Proc. 2004-15.

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