Directory Results for Revenue Procedure 2002-59 - Newly ed Entity that Requests Relief for a Late Initial Classification Election Filed. This document provides guidance under section 7701 of the Code for a newly formed entity that requests relief for a late to Revenue Procedure 2002-6 - Employee plans determination letters.. Revised procedures are provided for issuing determination letters on the qualified status of employee plans under sections 401(a), 403(a), 409, and 4975 of the Code. Rev.