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Internal Revenue Bulletin:  2015-1 

January 2, 2015 

EMPLOYEE PLANS


Rev. Proc. 2015–6Rev. Proc. 2015–6

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 Proc. 2014–6 superseded.

Rev. Proc. 2015–8Rev. Proc. 2015–8

Current 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 Division, is provided. Rev. Proc. 2014–8 superseded.


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