Prohibited Transactions Exemptions

Authority: To make determinations on individual prohibited transactions exemptions and perform all functions necessary in the administration of IRC 4975(c)(2).

Delegated to: Director, Employee Plans.

Redelegation: This authority may not be redelegated

Sources of Authority: IRC 4975(c)(2) and Treasury Order 150-10

To the extent that the authority previously exercised consistent with this order may require ratification, it is hereby affirmed and ratified. This order supersedes Delegation Order 7-6, dated November 8, 2007.

Signed: Kirsten B. Wielobob, Deputy Commissioner for Services and Enforcement