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BenefitsLink Newsletter

New U.S. tax and labor law materials on the net pertaining to
employee benefits, for employers, participants and service-providers.
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ONLINE PLRs, GCMs and TAMs

The Internal Revenue Service has begun publishing online
private letter rulings, Chief Counsel advice (memoranda),
and technical advice memoranda on its web site! These are
very helpful to benefits practitioners, because they show
the IRS' reasoning as to how the law and regulations apply
to particularly described factual circumstances.

The online documents -- about 200 of them now -- go back to
document number 199901036.

Excerpt from the IRS web site:

   Taxpayer-specific rulings or determinations are written
   memoranda furnished by the IRS National Office in
   response to requests by taxpayers under published annual
   guidelines. Technical advice memoranda are written
   memoranda furnished by the National Office of the IRS
   upon request of a district director or chief appeals
   officer pursuant to annual review procedures. Chief
   Counsel advice are written advice or instructions
   prepared by the Office of Chief Counsel and issued to
   field or service center employees of the IRS or Office of
   Chief Counsel.

Here's the URL:

   http://www.irs.ustreas.gov/prod/news/efoia/determine.html

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