In Announcement 2014-34 the IRS provides information regarding the transfer of responsibility for certain issues involving exempt organizations, qualified retirement plans, and individual retirement annuities and accounts (IRAs).  Effective January 2, 2015, the authority to prepare revenue rulings, revenue procedures, announcements, and notices, and to issue technical advice, certain letter rulings, and certain information letters on matters involving exempt organizations, qualified retirement plans, and IRAs will be transferred from the Tax Exempt and Government Entities Division (TE/GE) to the Office of Associate Chief Counsel (Tax Exempt and Government Entities).  TE/GE will retain the authority to issue determination letters relating to exempt status, letter rulings on certain matters relating to employee plans, and letter rulings on miscellaneous determinations that are requested using Form 8940.  The annual revenue procedures that address these matters will be updated to reflect the changes.