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How to Obtain or Re-Establish an EIN for a Retirement Plan Trust

Retirement Plan Trustees should apply for an EIN for the plan’s trust in order to properly:

  • report Form 945 deposits and other income tax withholding information, and
  • provide Form W-9 to requesters of tax identification number certifications.

Trustees should not use the EIN of the Plan Sponsor for these purposes. See the EIN application page for further information.

Deactivation of ERISA Trust EIN
Until December 31, 2009, IRS deactivated an ERISA Trust EIN that had been inactive for a period of time. 

To re-establish an EIN that has been deactivated, the plan trustee or practitioner can send a fax request (801-620-7116) to the EP Entity Control Unit in Ogden, Utah, including the following information:

  • the EIN in question,
  • the plan name,
  • the plan sponsors' mailing address, and
  • the name, address and telephone number of the contact who can answer additional questions.
Page Last Reviewed or Updated: 04-Feb-2015