"This revenue procedure is a general update of Rev. Proc. 2014-6, 2014-1 I.R.B 198, which contains the Service's general procedures for employee plans determination letter requests.... In addition to minor revisions, such as updating references, [changes include]: ... Section 3.02 has been modified to reflect changes related to the transfer of technical work from the Tax Exempt and Government Entities Division (TE/GE) to the Office of Associate Chief Counsel (Tax Exempt and Government Entities); ... Section 6.04 has been modified by adding a summary of the new procedures for processing incomplete applications; ... Section 6.05 has been modified to reflect new submission requirements; ... Section 6.08 has been modified to clarify the submission requirements for applications involving merged plans; ... Section 6.13 has been modified to reflect the new procedures for processing incomplete applications; ... Section 6.15 has been modified by changing the address for determination letter requests; ... [Various sections] have been modified to update the application procedures for determination letter requests; ... [and more]."