"In the subsection concerning areas of mandatory technical advice, the IRS has provided a clarification regarding when a TAM is required by the EO Examination office. In the section that concerns when TAMs should be requested, the IRS has added a subsection relating to coordination with the Department of Labor. Specifically, if a case being submitted by EP Examinations involves a prohibited transaction that has not been corrected or a violation of the exclusive benefit rule, EP Examinations must coordinate its examination case with the Department of Labor before submitting the request for technical advice to EP Technical."