Issuance of Modification or Revocation Letters relating to Employee Plans

Authority: To issue modification or revocation of favorable determination letters relating to the qualification of employee plans except those under the jurisdiction of Appeals. If the revocation involves collectively bargained plans, or plans for which the Internal Revenue Service is proposing to issue a revocation letter because certain fiduciary actions subject to Part 4, Subtitle B of Title I of the Employee Retirement Income Security Act (ERISA) have violated the exclusive benefit rule of section 401(a), the plan must have been submitted for technical advice with the Office of Chief Counsel and the TE/GE Division Commissioner must have concurred with the revocation. In addition, for all other modifications and revocations, the TE/GE Division Commissioner with the concurrence of the Office of TEGE Division Counsel, is authorized to require pre-issuance review by the Office of Chief Counsel.

Delegated to: Director, EP Examinations with regard to revocations and Director, EP Rulings and Agreements with regard to modifications.

Redelegation: This authority may not be redelegated.

Authority: With the concurrence of the Chief Counsel, to require pre-issuance review by Counsel, of final revocation letters.

Delegated to: TE/GE Division Commissioner.

Redelegation: This authority may not be redelegated.

Source of Authority: Treasury Order 150–10

To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby approved and ratified. This order supersedes Delegation Order 7-1b effective September 29, 1997.

Signed: Sunita Lough, Deputy Commissioner for Services and Enforcement