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The change in accepting determination letters (IRS)

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Tthe IRS eliminated the majority of determination letters.
Please answer these questions:
Questions 1: Did the IRS provide any rationale for the change in practice?
Questions 2: How will employer get the clarity that need regarding its retirement plans?

Reference
http://benefitsattorney.com/governmental-plan-determination-letters-last-chance/

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Solution Summary

The Solution provides a short explanation of the change in accepting many determination letters by the IRS.

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http://benefitsattorney.com/determination-letters-after-2016-what-are-the-options/
Questions 1: Did the IRS provide any rationale for the change in practice?

The IRS did provide rationale for this change in policy, and it is ...

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