Lou Mazawey was quoted in the BNA Pension and Benefits Blog posting “IRS’s Budget, Structure Drive Changes in Retirement Plan Operation” by Joe Lustig on January 6, 2017.  The article discussed the finalized changes to the determination letter program reflected in Rev. Proc. 2017-4.  Mazawey commented that changes in the determination letter program were largely due to budget cutbacks and IRS reorganization and with the new changes, IRS hopes to steer plans toward IRS’ preapproved plan procedures.  “The cost and timing of the letter ruling request are key.”  Mazawey told BNA.  “We will have to see how often the taxpayers submit letter ruling requests and how quickly the IRS processes them.”


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