; (B) when any fact or statement submitted in the original request is found to be materially inaccurate or incomplete; or (C) for other good cause. (2) Request for modification or rescission Any person may submit to the Secretary a written request that a ruling be modified or rescinded. Such request— (A) should conform to the requirements of subsection (b), explain why rescission or modification is warranted, and refer to any reasons in paragraph (1) that are relevant; and (B) may advocate an alternative interpretation and may set forth the legal and factual basis for that interpretation. (3) Manner in which modifications or rescissions are made The Secretary shall modify or rescind an existing ruling by issuing a new ruling that rescinds the relevant prior ruling. (4) Rescinded rulings lose precedential value Once rescinded, a ruling shall no longer have any precedential value. (5) Application to original parties A ruling may be modified or rescinded retroactively with respect to one or more parties to the original ruling request if the Secretary determines that— (A) a fact or statement in the original request was materially inaccurate or incomplete; (B) the requestor failed to notify in writing the Secretary of a material change to any fact or statement in the original request