Your supervisor would like to set up a single Sec. 401(k) plan exclusively for the managers of your organization. Concerned that this arrangement might not meet the requirements for a qualified plan, he has asked you to request a determination letter from the IRS. In a brief memorandum, address the following issues: a. What IRS pronouncements govern requests for determination letters? b. What IRS forms must be filed with the request? c. What information must be provided in the request? d. What actions must accompany the filing? e. Where must the request be filed