"The proposed form and instructions would be used by a plan sponsor or plan administrator to request a coverage determination and would be suitable for all types of requests. The proposed form would highlight the four plan types for which coverage determinations are most frequently requested: [1] church plans ... [2] plans that are established and maintained exclusively for the benefit of plan sponsors' substantial owners ... [3] plans covering, since September 2, 1974, no more than 25 active participants that are established and maintained by professional services employers ... and [4] Puerto Rico-based plans[.]"  MORE >>