\pJames N. Willis  B  dMbP?_"*+%,1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 xArial&?'?(?)?M dXX"dXX??@V General00.00#,##0 #,##0.00#,##0_);\(#,##0\)#,##0_);[Red]\(#,##0\)#,##0.00_);\(#,##0.00\)#,##0.00_);[Red]\(#,##0.00\)"$"#,##0_);\("$"#,##0\)"$"#,##0_);[Red]\("$"#,##0\) "$"#,##0.00_);\("$"#,##0.00\)%""$"#,##0.00_);[Red]\("$"#,##0.00\)0%0.00% 0.00E+00 #\ ?/? #\ ??/?? m/d/yy d\-mmm\-yy d\-mmm mmm\-yy h:mm\ AM/PMh:mm:ss\ AM/PMh:mm h:mm:ss m/d/yy\ h:mm " "@ " "@ " "@ \(General\)GD#,##0" ";\-#,##0" ";\-\-" ";@" "" "@#,##0" "#,##0" "?<#,##0" ";\-#,##0" ";\-\-" ";@" "#,##0" "#,##0" ";@" " #,##0" ";@" "?<#,##0" ";#,##0" ";"-- ";@" "/,#,##0" ";\-#,##0" ";\-\-" ";@" "74#,##0" ";\-#,##0" ";\-\-" ";@" " \ \ \ \ @30#,##0" ";\-#,##0" ";\-\-" ";@" " ##0.0E+0mm:ss@52_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_),)_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)=:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)41_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_) -C C  C  C  C  C C C C C C C C C C C  C 2 C 0 C 1 C / C  C  C  C  (C  C  (C  (C  (C #8C &<C &|C "8C &|C '|C  HC &|C "<C "8C &|C  (C "8C  (C  (C 8C 8C 8C 8C "<C &<C &<C "8C "8C #8C &|C &|C  C . <C . U} '} } $  ,h@,F ,Q,E,D,4,(,Q,Y ,i ,g ,b ,e ,S,?@,z@,v@,z@,x@B:Table 19 -- Employee Plans and Tax-Exempt Organizations: /'Guidance and Closings, Fiscal Year 2002' -Total2Employee% Tax-exempt (Item. 3plans organizations)~ /?~ /@~ $@**4+Requests for rulings~ 0&@# 7,009 [1]~ ֡@+Technical advice0E@ %~ 53@~ 7@'+Voluntary Compliance agreements0h@ %~ 5h@  N/A& +Revenue rulings and procedures 05@ % ~ 5.@~ !@! +Announcements and notices 0;@ % ~ 54@~ @$ +Congressional correspondence 0x@ % ~ 5 j@~ f@ ,General correspondence~ 1p@ 6 1,344 [2]~ &q@ 8N/A - Not Applicable.    l9d[1] Employee plan requests for rulings include opinion letters issued to Identical Adopters of Mass "h9`Submitters. These are plans that adopt word-for-word language that has been preapproved by IRS."l9d[2] Employee plan general correspondence also includes telephone inquiries and publication requests."j9bSOURCE: IRS Data Book, FY 2002, Publication 55b. Also, Tax Exempt and Government Entities, Exempt 749,Organizations T:EO and Employee Plans T:EP= X/ "> "