IRS Issues Revised Procedures for Determination Letters and Letter Rulings

On Jan. 2, 2019, the IRS issued Revenue Procedures 2019-01 and 2019-04. Rev. Proc. 2019-01 contains revised procedures for letter rulings and information letters issued by the various IRS departments, including the Associate Chief Counsel (Employee Benefits, Exempt Organizations and Employment Taxes). The guidance also identifies the different departments from which taxpayers can request advice. Other than updating some fees and making certain technical changes, Rev. Proc. 2019-01 is not that different from the guidance found in the preceding version (Rev. 2018-01).

Rev. Proc 2019-04 contains revised procedures for determination letters and letter rulings issued by the Commissioner, Tax Exempt Agreements Office (Employee Plans). This guidance reflects the 2017 changes made to the IRS determination letter process (discussed in the July 11, 2017, article found here). This guidance also updates the fees required to submit pre-approved plans, participate in the Voluntary Correction Program (VCP) or request determinations for plan terminations. Other changes have been made that will affect how plans must engage with the IRS if they are requesting relief from retroactive disqualification.

Employers that hope to obtain determination letters or letter rulings from the IRS should consult these revenue procedures so that they understand how the new procedures differ from the 2018 procedures.

Rev. Procs. 2019-01 & 2019-04 »