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Currency [0]0Explanatory TextG5Explanatory Text %1 : Followed Hyperlink 2Good;Good  a%3 Heading 1G Heading 1 I}%O4 Heading 2G Heading 2 I}%?5 Heading 3G Heading 3 I}%236 Heading 49 Heading 4 I}%7( Hyperlink 8InputiInput ??v% 9 Linked CellK Linked Cell }% :NeutralANeutral  e%"Normal ;Normal 27Normal 2 %< Normal 2 2 =Normal 3 >Normal 4 ?Normal 57Normal 5 % @Noteb Note   AOutputwOutput  ???%????????? ???B$PercentC style_titles DTitle1Title I}% ETotalMTotal %OOF Warning Text? Warning Text %XTableStyleMedium9PivotStyleLight16`STable 22  ;8! TotalTechnical assistanceN/A Not applicable.ActivityTax-exempt bondsTotal Employee retirement plans Tax-exempt organizations N/ATechnical activities PTable 22. Tax-Exempt Guidance and Other Regulatory Activities, Fiscal Year 2015 Guidance [1]Requests for rulings [2]Technical advice [1]&Opinion letters on prototype plans [3]Congressional Correspondence !Voluntary compliance closures [4][3] Includes opinion letters issued to IRAs (Individual Retirement Arrangements), SEPs (Simplified Employee Pensions), and SIMPLEs (Savings Incentive Match Plans for Employees).[2] The authority to issue certain letter rulings also shifted from TE/GE to TEGE Counsel as of the second quarter FY 2015 as part of the realignment described in footnote [1]. Accordingly, this line item reflects for the second through fourth quarters of FY 2015 only those requests for rulings over which TE/GE retained authority as described and identified in Announcement 2014 34.h [1] Data from first quarter Fiscal Year (FY) 2015 only. As of the second quarter FY 2015, the authority to prepare items reflected in the Guidance category such as revenue rulings, revenue procedures, announcements, and notices, and the authority to issue technical advice shifted from the Tax Exempt and Government Entities Division (TE/GE) to the Office of Associate Chief Counsel (Tax Exempt and Government Entities) (TEGE Counsel). See Announcement 2014 34, 2014 2 C.B. 949 for more information on this realignment. As a result, these activities will be reported in Chief Counsel's Table 26 in future editions.^_[4] For Employee Retirement Plans, includes voluntary compliance statements and agreements. 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