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IRS CPE: Coverage and Nondiscrimination with Emphasis on Determinations Processing (PDF)
Internal Revenue Service [IRS] 
Nov. 4, 2002
206 pages; rev. April 2002. Excerpt: This chapter contains republished material from the CPE 1997 text on coverage and nondiscrimination. Although there is a new chapter on new comparability regulations and an updated chapter on the new demonstrations, the reprinted portion has not been updated to reflect the changes subsequent to 1997 ... [T]his chapter was reprinted because the methodology with respect to the coverage and nondiscrimination tests has not changed.
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