EBIA Weekly Newsletter

IRS Updates Procedures for Letter Rulings, Determination Letters, and Other Guidance


   January 11, 2018

Rev. Procs. 2018-1 and 2018-4, 2018-1 I.R.B. 1 and 146 (Jan. 2, 2018) Available at https://www.irs.gov/pub/irs-irbs/irb18-01.pdf The IRS has updated and restated its revenue procedures governing letter rulings, determination letters, and other guidance, including guidance about employee benefit plans. These revenue procedures supersede their 2017 counterparts (see our Checkpoint Read More