The IRS issues advice to plan sponsors via letter rulings, closing agreements, determination letters, information letters and oral advice. Rev. Proc. 2012–4 provides revised procedures for furnishing this advice on matters related to sections of the Code currently under the jurisdiction of the Office of the Division Commissioner, Tax Exempt and Government Entities. The procedure also contains revised procedures for determination letters issued by the Large Business and International Division, Small Business/Self-Employed Division, Wage and Investment Division, and Tax Exempt and Government Entities Division.
Rev. Proc. 2012–5 provides revised procedures for furnishing technical advice to area managers and appeals offices by the Office of the Division Commissioner, Tax Exempt and Government Entities, regarding issues in the employee plans area (including actuarial matters) and in the exempt organizations area.
Rev. Proc. 2012–6 provides revised procedures for issuing determination letters on the qualified status of employee plans under sections 401(a), 403(a), 409 and 4975 of the Code.
Rev. Proc. 2012–8 offers up-to-date guidance for complying with the user fee program of the IRS as it pertains to requests for letter rulings, determination letters, etc., on matters under the jurisdiction of the Office of the Division Commissioner, Tax Exempt and Government Entities Division.
The guidance can be found in Internal Revenue Bulletin (IRB) 2012-1, at http://www.irs.gov/pub/irs-irbs/irb12-01.pdf.