Updated Guidance for IRS Rulings and Determination Letters

January 3, 2007 – The IRS has issued Internal Revenue Bulletin (IRB) 2007-1 containing several revenue procedures (Rev. Procs.) that update prior guidance on procedures and fees for obtaining IRS private letter rulings, information letters, determination letters for employee plans, etc. The guidance that affects retirement arrangements is contained primarily in Rev. Proc. 2007-4 through Rev. Proc. 2007-8. IRS fees for rulings and determinations are contained in Rev. Proc. 2007-8. This guidance may be accessed as follows.
http://www.irs.gov/pub/irs-irbs/irb07-01.pdf