Changes to Determination Letter Processing

Announcement 2015-01 announces changes to the processing of determination letter applications.

Document Excerpt

This announcement describes changes to the processing of employee plans determination letters that will take effect in 2015. These changes are being adopted as a result of a process improvement strategy designed to promote case processing efficiency.

The changes to the determination letter procedures described in this announcement will be reflected in Rev. Proc. 2015-6, which will be published in IRB 2015-1 and be effective on February 1, 2015. Rev. Proc. 2015-6 will set forth the Service’s procedures for issuing determination letters on the qualified status of employee plans.




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