LMSB Tier I Issue - § 936 Exit Strategies

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LMSB Tier I Issue - § 936 Exit Strategies

§ 936 EXIT STRATEGIES – Quick Reference Guide
Issue Owner - Sergio Arellano, Industry Director, Retailers, Food, Pharmaceuticals, and Healthcare
Lead TA - Matt Hartman and Jim Guidone
Lead Counsel - Jim Lanning

Industry Director Directives:

Directive #1 - 02-02-2007
IDR
Directive #2 - 02-13-2008
Directive #3 - 08-14-2009
Directive #4 - 10-09-2009

Guidance:

Notice 2005-21
Audit Guidelines

Key UIL Codes:

482.09-00 to
482.11-00
367.30-00

Risk Analysis:

Mandatory examination cases will be directly notified

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Page Last Reviewed or Updated: October 14, 2009