RULES AND REGULATIONS

IRS Revenue Procedures

“A revenue procedure is an official statement of a procedure that affects the rights of duties of taxpayers or other members of the public under the Internal Revenue Code, related statutes, tax treaties, and regulations that should be a matter of public knowledge.”

Rev. Proc. 2007-49, 2007-30 I.R.B. 141
Administrative programs; correction programs. This procedure updates the Service’s correction programs for retirement plans within the jurisdiction of the Commissioner, Tax Exempt and Government Entities Operating Division. Rev. Proc. 2006-27 modified. This revenue procedure modifies certain aspects of Rev. Proc. 2006-27 which is the Employee Plans Compliance Resolution System.
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Rev. Proc. 2007-44, 2007-28 I.R.B. 54
Qualification; determination letters; staggered remedial amendment periods. Rev. Proc. 2005-66, containing the Service’s procedures for issuing determination letters pursuant to section 401(a) of the Code with respect to a staggered remedial amendment period system both for plans that are and are not pre-approved, is clarified, modified, and superseded. Rev. Proc. 2005-16 modified.  This revenue procedure clarifies, modifies and supersedes Rev. Proc. 2005-66 pertaining to staggered remedial amendment periods for determination, opinion and advisory letters.
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Update on Interim Amendments and EGTRRA Restatements
2007 Interim and Discretionary Amendments
Nonspouse Beneficiary Rollover Document Change
Definition of Spouse

Rev. Proc. 2007-37, 2007-25 I.R.B. 1433
Funding; substitute mortality tables; non-multiemployer defined benefit plans. This procedure provides guidelines for requesting letter rulings for substitute mortality tables for certain defined benefit plans as a result of sections 112 and 102 of the Pension Protection Act of 2006, i.e., section 430(h)(3)(C) of the Code and section 303(h)(3)(C) of the Employee Retirement Income Security Act of 1974.  This revenue procedure describes a method whereby certain employers may seek a ruling as to the acceptability of their substitute mortality tables.
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Rev. Proc. 2007-8, 2007-1 I.R.B. 230
User fees for employee plans and exempt organizations. Up-to-date guidance for complying with the user fee program of the Service 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, is provided. Rev. Proc. 2006-8 superseded.  This revenue procedure is the basic EP and EO user fee procedure.
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Rev. Proc. 2007-6, 2007-1 I.R.B. 189
Employee plans determination letters. Revised procedures are provided 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. 2006-6 superseded.  This revenue procedure is the basic EP and EO determination letter procedure.
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Rev. Proc. 2007-5, 2007-1 I.R.B. 161
Technical advice. Revised procedures are provided 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. 2006-5 superseded.  This revenue procedure is the basic EP and EO technical advice procedure.
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Rev. Proc. 2007-4, 2007-1 I.R.B. 118
Rulings and information letters; issuance procedures. Revised procedures are provided for furnishing ruling letters, information letters, etc., on matters related to sections of the Code currently under the jurisdiction of the Office of the Division Commissioner, Tax Exempt and Government Entities. Rev. Proc. 2006-4 superseded.  This revenue procedure is the basic EP and EO letter ruling procedure
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