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EP Determination Letter Resource Guide - Mandatory Review Cases

The following cases are subject to mandatory review:

  1. Foreign plans;

  2. Proposed adverse determination letters;

  3. Termination cases with reversions of more than $5,000,000;

  4. Termination cases with over 1,000 participants;

  5. Technical advice requests (See Revenue Procedure 2007-5); and

  6. Cases in which interested party comments are received.
Page Last Reviewed or Updated: 2013-04-03