Administrative record.
Administrative record.
(i) In the case of a request for an advance determination in respect of a retirement plan, the determination of the district director or Appeals office on the qualification or nonqualification of the retirement plan shall be based solely on the facts contained in the administrative record. Such administrative record shall consist of the following:
(a) The request for determination, the retirement plan and any related trust instruments, and any written modifications or amendments thereof made by the applicant during the proceedings within the Internal Revenue Service;
(b) All other documents submitted to the Internal Revenue Service by or on behalf of the applicant in respect of the request for determination;
(c) All written correspondence between the Internal Revenue Service and the applicant in respect of the request for determination and any other documents issued to the applicant from the Internal Revenue Service;
(d) All written comments submitted to the Internal Revenue Service pursuant to paragraphs (o)(5)(i) (a), (b), and (c) of this section, and all correspondence in respect of comments submitted between the Internal Revenue Service and persons (including the Pension Benefit Guaranty Corporation and the Department of Labor) submitting comments pursuant to paragraphs (o)(5)(i) (a), (b), and (c) of this section;
(e) In any case in which the Internal Revenue Service makes an investigation regarding the facts as represented or alleged by the applicant in his request for determination or in comments submitted pursuant to paragraphs (o)(5)(i) (a), (b), and (c) of this section, a copy of the official report of such investigation.
(ii) The administrative record shall be closed upon the earlier of the following events:
(a) The date of mailing of a notice of final determination by the Internal Revenue Service in respect of the application for determination; or
(b) The filing of a petition with the United States Tax Court seeking a declaratory judgment in respect of the retirement plan.
(9) Notice of final determination. For purposes of this paragraph (o), the notice of final determination shall be—
(i) In the case of a final determination which is favorable to the applicant, the letter issued by the key district director or Appeals office (whether or not by certified or registered mail) which states that the applicant's plan satisfies the qualification requirements of the Internal Revenue Code.
(ii) In the case of a final determination which is adverse to the applicant, the letter issued by certified or registered mail by the key district director or Appeals office, subsequent to a letter of proposed determination, stating that the applicant's plan fails to satisfy the qualification requirements of the Internal Revenue Code.