The revenue procedure provides that plan participants and other interested parties be notified of the letter request.
The notice says: This revenue procedure modifies Rev. Proc. 2011-4, 2011-1 I.R.B. 123, to require that plan participants and other interested persons receive a notice in connection with a letter ruling request under § 414(e) for a qualified plan, to require that a copy of the notice be submitted to the Internal Revenue Service (IRS) as part of the ruling request, and to provide procedures for the IRS to receive and consider comments relating to the ruling request from interested persons.
Revenue Procedure 2011-44 will be in Internal Revenue Bulletin 2011-39 on Sept. 26, 2011. The full procedure is available here. http://www.irs.gov/pub/irs-drop/rp-11-44.pdf
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