7.13.5 Letter Generation

Manual Transmittal

December 12, 2018

Purpose

(1) This transmits revised IRM 7.13.5, Employee Plans Automated Processing Procedures, Letter Generation.

Material Changes

(1) Updated and renamed IRM 7.13.5.1, Overview, to Program Scope and Objectives. All subsections of IRM 7.13.5.1 merged into new IRM 7.13.5.1.1, Background. Also added IRM 7.13.5.1.2, Authority, and IRM 7.13.5.1.3, Acronyms, to add in the internal controls of the IRM as required by IRM 1.11.2.2.5. Deleted IRM 7.13.5.1.4, Customized Paragraphs.

(2) Updated various sections for grammatical rules in the IRS Style Guide.

(3) All exhibits containing EDS letters were updated to make minor changes required by the Office of Taxpayer Correspondence

(4) Updated Exhibit 7.13.5-1, List of All EP Determinations Letters (When to Use and Where to Access), to add letters 1939, 3336-C, 5277, 5278, 5446, 5888, and 5889. Also removed obsolete letter 3335.

(5) Updated Exhibit 7.13.5-3, Letter 1012 (DO/CG), Letter for Returning Incomplete EP Application, for new caveats.

(6) Updated Exhibit 7.13.5-6, Letter 1132 (DO/CG) Favorable Determination Letter (Terminations), to add new caveats 76 and 77.

(7) Updated Exhibit 7.13.5-9, Letter 1924 (DO/CG) Letter to Return Application If not Authorized to Rule, for new caveats

(8) Removed Exhibit 7.13.5-10, Letter 1938 (DO/CG) EP Suspense Letter, because specialists must use drafts in the Forms/Pubs/Products Repository to create this letter. Renumbered all subsequent exhibits.

(9) Updated and renumbered Exhibit 7.13.5-14, Letter 5274 (DO/CG) Favorable Determination Letter, to Exhibit 7.13.5-13 and added new caveats 3, 22, 76, and 77. Also updated caveat 2 to show that it is not automatically added to letter but must be selected by specialist.

(10) Updated Exhibit 7.13.5-15, Letter 5275 (DO/CG) Withdrawal Letter, for new caveat and renumbered to Exhibit 7.13.5-14.

(11) Updated Exhibit 7.13.5-16, to remove caveats 11, 14, 17, 19, managers who no longer supervise employees who issue the 5535 letter.

(12) Updated Exhibit 7.13.5-17, to remove caveats 11, 14, 17, 19, managers who no longer supervise employees who issue the 5536 letter

(13) Added Exhibit 7.13.5-18, Letter 5888 (DO/CG) Failure to Respond - Rev. Proc. 2016-37 Cases, to reflect the new letter.

(14) Updated Exhibit 7.13.5-18, to remove caveats 16, 19, 22, 25, managers who no longer supervise employees who issue the 5888 letter.

(15) Added Exhibit 7.13.5-19, Letter 5889 (DO/CG) Partial Termination Letter, to reflect the new letter.

Effect on Other Documents

This supersedes IRM 7.13.5 dated July 08, 2016.

Audience

Tax Exempt and Government Entities
Employee Plans

Effective Date

(12-12-2018)

Catherine L. Jones
Acting Director, Employee Plans
Tax Exempt and Government Entities

Program Scope and Objectives

  1. Purpose: This IRM describes the procedures and guidelines for creating closing letters on the Letter Generation System (LGS) that is part of the EP/EO Determination System (EDS).

  2. Audience: Employee Plans (EP) Determinations and Quality Assurance (QA) staff

  3. Policy Owner: Director, EP

  4. Program Owner: EP

  5. Program Goals: The goal of EP Determinations is to ensure that plans are in compliance with the tax laws by reviewing applications for determination and advisory letters, and to protect the public interest by applying the tax law with integrity and fairness to all.

Background

  1. All letters to develop cases are in the Forms/Pubs/Products Repository and all letters to close cases are on the LGS.

  2. See Exhibit 7.13.5-1, List of All EP Determinations Letters (When to Use and Where to Access), for a complete list of letters and a description of when to use each one.

  3. The LGS operates using letter and paragraph numbers. Each letter consists of one or more of the following types of paragraphs:

    Type of Paragraph Description
    Automatic Automatically included in the letter
    Required
    • Must be manually added to the letter. LGS won’t print a letter if a required paragraph isn’t entered.

    • Automatically display at the bottom of the Create-Letter-Screen.

    • Add them to a letter by entering the paragraph number(s) and any required variable information on the Create-Letter-Screen.

      Note:

      In this IRM, the symbol "^^^^^^^^^^^^^^^^" is placed wherever you're required to enter variable information. This means that you can enter between 1-20 characters.

    Selective
    • Not required for the letter to print; however, you may add them to a letter by entering the paragraph number(s) on the Create/Update Letter screen with any variable information, limited to 20 characters of alpha-numeric data.

    • Selective paragraphs numbered in series 100-2999 and 7000-7999 (except 7027 for Letter 1132) are printed as an enclosure to the letter. All other selective paragraphs print in the body of the letter.

      Note:

      Add caveats 5997 (5996 for Letter 5274) and 8502 to the letter when you add a selective paragraph that prints as an enclosure. They reference in the body of the letter that there’s an enclosure.

    Customized Not required for the letter to print. If used, you are required to type the entire paragraph. They are printed as an enclosure to the letter.

    Note:

    Always add caveats 5997 (5996 for Letter 5274) and 8502 to the letter when you add a customized paragraph. They reference in the body of the letter that there’s an enclosure.


    Type customized paragraphs by entering paragraph codes 9001-9999. For each 9001 paragraph you enter, a separate Create-Letter-Screen displays.
    1. Leave the first line blank for a paragraph break.

    2. Don’t indent the paragraphs.

    3. Limit the paragraph to 10 lines of text with no more than 80 characters per line.

    4. Continue a paragraph longer than 10 lines using a second paragraph number.

    Example:

    If you use paragraph number 9001 and need additional space to complete the paragraph, continue by typing a new paragraph number 9002. To prevent a space in the paragraph’s continuation, don’t leave paragraph 9002 first line blank.


    Consult your manager or contact QA before adding a 9000 series caveat on a closing letter unless the situation is described in IRM 7.11.5, Proper Use of Determination Letter Caveats.

Authority

  1. Delegation Order 7-1a, delegates the authority to issue Determination Letters (DL) on the qualified status of pension, profit-sharing, stock bonus, annuity, and employee stock ownership plans to the Director, EP. IRM 1.2.46.2.1.

  2. A complete list of delegation orders governing EP Rulings and Agreements can be found at http://www.irs.gov/uac/Delegation-Orders-by-Process1

  3. See IRM 7.1.1, Exhibit 7.1.1-1 for a complete list of the major EP revenue procedures currently in effect.

Acronyms

  1. The table lists commonly used acronyms and their definitions

    Acronym Definition
    DL Determination Letter
    DTS Data Transcription Subsystem
    EP Employee Plans
    EDS EP/EO Determination System
    IDRS Integrated Data Retrieval System
    LGS Letter Generation System
    QA Quality Assurance
    RAC Remedial Amendment Cycle
    TEDS Tax Exempt Determination System

Entity Information

  1. Entity information automatically transfers from the Data Transcription Subsystem (DTS) to the LGS. If a case’s entity information isn’t present or is incorrect, you must enter it on the Tax Exempt Determination System (TEDS) or LGS before you create a letter. See instructions in IRM 7.14.4, Employee Plan User Manual - Letter Generation.

Signature & Date

  1. All letters must contain a signature. You may rubber stamp letters with the appropriate signature.

  2. Date stamp a letter with the same date the case was closed on EDS.

List of All EP Determinations Letters (When to Use and Where to Access)

Letter Number Title Description/When to Use Where to Access
835 (DO/CG) EP Favorable Letter DL for laws effective prior to the Economic Growth And Tax Relief Reconciliation Act of 2001 (EGTRRA) EDS. Exhibit 7.13.5-2
1012 (DO/CG) Letter for Returning Incomplete EP Applications Return incomplete; Contact made and no refund issued.

Note:

Use for cycle D2 and earlier cases. Replaced by Letter 5535 or 5536 for E2 and later cases and terminations received on or after 2-1-15.

EDS. Exhibit 7.13.5-3
1013 (DO/CG) Letter for Returning Application Substantially Deficient Return incomplete; No contact made - user fee may or may not be refunded

Note:

Use for cycle D2 and earlier cases. Replaced by Letter 5535 or 5536 for E2 and later cases and terminations received on or after 2-1-15.

EDS. Exhibit 7.13.5-4
1015 (DO/CG) Letter for Returning Incomplete EP Applications with User Fee Refund Return incomplete; No contact made - user fee is refunded

Note:

Use for cycle D2 and earlier cases. Replaced by Letter 5535 or 5536 for E2 and later cases and terminations received on or after 2-1-15.

EDS. Exhibit 7.13.5-5
1132 (DO/CG) Favorable Determination Letter (Terminations) Favorable DL for plan terminations (Form 5310) EDS. Exhibit 7.13.5-6
1196 (DO/CG) First Request for Additional Information First request for information Forms/Pubs/Products Repository
1197 (DO/CG) Ten-Day Letter No response to first or subsequent requests; Managerial approval required Forms/Pubs/Products Repository
1399 (DO/CG) Letter for Technical Advice Request Notice to Taxpayer Sent to plan sponsor for final comment on proposed statement of issues and facts before case is sent to Associate Chief Counsel for tech advice Forms/Pubs/Products Repository
1520 (DO/CG) Letter for Group Trust Arrangement Favorable DL for trust ruling only (Form 5316) EDS. Exhibit 7.13.5-7
1724 (DO/CG) Final Adverse (No Appeal Requested) Final Adverse DL - No Appeal Requested EDS. Exhibit 7.13.5-8
1755 (DO/CG) EP Proposed Adverse Letter Sent before the final adverse DL for proposed adverse cases, gives taxpayer chance to appeal. Forms/Pubs/Products Repository
1924 (DO/CG) Letter to Return Application If not Authorized to Rule Return application because not authorized to rule EDS. Exhibit 7.13.5-9
1935 (DO/CG) Interested Party Transmittal Sent to each interested party that submitted comments after the IRS issues a favorable DL to the plan. Forms/Pubs/Products Repository
1936 (DO/CG) Response to Interested Party (Standardized Plan) Used when comments are received on a standardized plan for which the plan sponsor did not file an application for a DL. Forms/Pubs/Products Repository
1938 (DO/CG) EP Suspense Letter Application is suspended while waiting for additional guidance, the end of a court case, or action from another federal agency. Forms/Pubs/Products Repository
1939 (DO/CG) Interested Party Sent to plan sponsor to inform them that the Service received comments from interested parties but it was determined that the comments do not affect the plan's qualification for favorable tax treatment. Forms/Pubs/Products Repository
1955 (DO/CG) Second and Subsequent Request for Additional Information Partial response received from first request and need additional information Forms/Pubs/Products Repository
2002 (DO/CG) Favorable Determination Letter Favorable DL for 1st Remedial Amendment Cycle (RAC) and later

Note:

Replaced by Letter 5274 effective July 27, 2015.

EDS. Exhibit 7.13.5-10
2044 (DO/CG) EP Withdrawal Letter Taxpayer withdraws application, no refund issued EDS. Exhibit 7.13.5-11
2052 (DO/CG) EP Final Adverse Letter After Technical Advice Final Adverse DL after Technical Advice EDS. Exhibit 7.13.5-12
2234 (DO/CG) Letter for Returning Substantially Deficient Plans Return case because submission substantially deficient Forms/Pubs/Products Repository
2927 (DO/CG) Dishonored User Fee Check Letter Non-sufficient fee or stop payment Forms/Pubs/Products Repository
3336-C EP Determination Acknowledgement Letter Sent to plan sponsor to acknowledge receipt of the application. This is a Correspondex letter generated by the Integrated Data Retrieval System (IDRS). Forms/Pubs/Products Repository
4577 (DO/CG) Autoclosure Favorable DL Auto-closure Forms/Pubs/Products Repository
5274 (DO/CG) Favorable Letter - RAC Favorable DL for 1st RAC and later

Note:

Replaces Letter 2002 effective July 27, 2015.

EDS. Exhibit 7.13.5-13
5275 (DO/CG) Withdrawal Letter Application is off-cycle and taxpayer withdraws instead of placing case in suspense, Refund issued.

Note:

Replaces Letter 2045 effective July 27, 2015.

EDS. Exhibit 7.13.5-14
5276 (DO/CG) QAS Case Assignment Sent by QAS when an application is selected for QAS review.

Note:

Replaces Letter 3577 effective July 27, 2015.

EDS. Exhibit 7.13.5-15
5277 (DO/CG) Freedom of Information Act (FOIA) With Cost Used by EP Determinations Customer Service specialists to send copies of a plan during a FOIA request and to inform the recipient that there is a fee because the documents were in excess of 100 pages. Forms/Pubs/Products Repository
5446 (DO/CG) Acknowledgement of Interested Party Sent to acknowledge interested party comments and to inform the interested party that their comments will be considered in the determination process. Forms/Pubs/Products Repository
5535 (DO/CG) Open RAC Letter Sponsor doesn’t provide timely and complete response to a Letter 5543 or Letter 5544 and the sponsors RAC is still open. EDS. Exhibit 7.13.5-16
5536 (DO/CG) Final Disposition Letter Sponsor doesn’t provide timely and complete response to a Letter 5543 or Letter 5544 and the sponsors RAC is closed. EDS. Exhibit 7.13.5-17
5537 (DO/CG) 10 Day Extension Letter Documents 10-day extension to Letter 1196 or 1955 deadline. Forms/Pubs/Products Repository
5542 (DO/CG) Area Manager Extension Letter Documents extension granted by Area Manager Extension Letter. Forms/Pubs/Products Repository
5543 (DO/CG) Procedurally Incomplete Letter Request additional information after the Procedural Completeness Review.

Note:

Use for cycle E2 and A3 cases.

Forms/Pubs/Products Repository
5544 (DO/CG) Technically Incomplete Letter Request additional information after the Technical Review.

Note:

Use for cycle E2 and later cases and terminations received on or after 2-1-15.

Forms/Pubs/Products Repository
5588 (DO/CG) Failure to Respond - Rev. Proc. 2016-37 Cases For applications submitted on or after January 1, 2017 under the post-RAC rules of Rev. Proc. 2016-37 and the sponsor doesn’t provide timely and complete response to a Letter 5544 Exhibit 7.13.5-18
5589 (DO/CG) Partial Termination Letter Informs the sponsor of the determination whether a partial termination occurred when sponsor requests a partial termination ruling when the plan is not otherwise eligible to apply for a determination letter. See Rev. Proc. 2018-4, section 9.09 (updated annually). Exhibit 7.13.5-19

Letter 835 (DO/CG)
Favorable Determination Letter (GUST)

EDS
Paragraph
Numbers
Text
  Employer Identification Number:
  DLN:
  Person to Contact:
  ID#:
  Contact Telephone Number:
  Plan Name:
  Plan Number:
[Salutation]  
1
(Automatic)
We have made a favorable determination on the plan identified above based on the information you have supplied. Please keep this letter, the application forms submitted to request this letter and all correspondence with the Internal Revenue Service regarding your application for a determination letter in your permanent records. You must retain this information to preserve your reliance on this letter.
2
(Automatic)
Continued qualification of the plan under its present form will depend on its effect in operation. See section 1.401-1(b)(3) of the Income Tax Regulations. We will review the status of the plan in operation periodically.
3
(Automatic)
The enclosed Publication 794 explains the significance and the scope of this favorable determination letter based on the determination requests selected on your application forms. Publication 794 describes the information that must be retained to have reliance on this favorable determination letter. The publication also provided examples of the effects of a plan's operation on its qualified status and discusses the reporting requirements for qualified plans. Please read Publication 794.
4
(Automatic)
This letter relates only to the status of your plan under the Internal Revenue Code. It is not a determination regarding the effect of other federal or local statutes.
5
(Selective)
This determination does not indicate that the Internal Revenue Service is passing on the actuarial soundness of the plan or on the reasonableness of the actuarial computations.
6
(Selective)
This determination is subject to your adoption of the proposed amendments submitted in your letter dated ^^^^^^^^^^^^^^^^^^^. The proposed amendments should be adopted on or before the date prescribed by the regulations under Code section 401(b).
7
(Selective)
This determination also applies to the proposed amendments dated ^^^^^^^^^^^^^^^^^^^.
8
(Selective)
This plan applies only to employees who can retire and obtain benefits during the term for which it is drawn; no other employees are considered covered. Therefore, the provisions of Code section 404 will be applied only to covered employees.
9
(Selective)
Not having been created or organized in the United States, the trust is not a qualified trust under Code section 401(a) and is not exempt under section 501(a). Based on the information you submitted, however, we have determined that the trust is part of a plan which meets the requirements of section 401(a) in all other respects. It would have qualified for exemption under section 501(a) except for the fact that it was created or organized outside the United States. Therefore, distributions to beneficiaries will be taxable as though made through an exempt trust, as provided in section 402(d). Deductions are allowable as provided in Code section 404(a)(4) for contributions made by
10
(Selective)
the employer, which is a domestic corporation or resident of the United States.
11
(Selective)
This determination does not apply beginning with any year in which discrimination prohibited by Code section 401(a)(4) arises because of the years of service weighing factor applied in allocating employer contributions. (See Rev. Rul. 84-155, 1984-2 C.B. 95.)
12
(Selective)
This determination expresses an opinion on whether the amendment(s), in and of itself, affects the continued qualified status of the plan under Code section 401 and the exempt status of the related trust under section 501(a). It is not an opinion on the qualification of the plan as a whole and the exempt status of the related trust as a whole. If this is a multiple employer plan, the employer receiving this letter should mail a copy to all other employers who received a letter on the plan as a whole and continue to maintain the plan.
13
(Selective)
Your plan does not consider total compensation for purposes of figuring benefits. In operation, the provision may discriminate in favor of employees who are highly compensated. If this occurs, your plan will not remain qualified.
14
(Selective)
This determination applies to plan year(s) beginning after ^^^^^^^^^^^^^^^^^^^, provided restorations are made to all affected participants.
15
(Selective)
This determination applies to plan year(s) beginning after ^^^^^^^^^^^^^^^^^^^.
16
(Selective)
This is not a determination as to the effect this plan may have on the exclusion allowance under Code section 403(b). (See Rev. Rul. 75-481, 1975-2 C.B. 188.)
17
(Selective)
Permission is granted to amend the plan after expiration of the remedial amendment period.
19
(Selective)
This plan meets the requirements of Code sections 401(a) and 409.
20
(Selective)
Based on the facts at the time of this determination, the contributions and benefits in two or more plans were compared and determined to satisfy the requirements of Code section 401(a)(4). If those facts change materially and discrimination results, this letter will no longer apply.
21
(Selective)
Based on the information you have supplied, you are a member of an Affiliated Service Group.
22
(Selective)
Based on the information you have supplied, this plan satisfies the requirements of Code section 414(n), as amended by the Small Business Job Protection Act (SBJPA).
23
(Selective)
Based on the information you have supplied, you are not a member of an Affiliated Service Group.
24
(Selective)
Based on the information you have supplied, the plan is not subject to the requirements of Code section 414(n), as amended by the Small Business Job Protection Act (SBJPA).
25
(Selective)
Your plan does not provide for contributions on behalf of participants not employed on the allocation date. In operation, the provision may discriminate in favor of employees who are stockholders, officers or highly compensated. If this discrimination occurs, your plan will not remain qualified. (See Rev. Rul. 76-250, 1976-2 C.B 124.)
26
(Selective)
This determination letter is applicable for the amendment(s) executed on ^^^^^^^^^^^^^^^^^^^.
27
(Selective)
This determination letter is also applicable for the amendment(s) dated on ^^^^^^^^^^^^^^^^^^^.
28
(Selective)
This determination letter is applicable for the plan adopted on ^^^^^^^^^^^^^^^^^^^.
34
(Selective)
This letter does not express an opinion as to whether disability benefits or medical care benefits are acceptable as accident or health plan benefits, nor does it express an opinion on the taxability of such benefits under Code section(s) 105 or 106.
35
(Selective)
Your plan’s qualified status will be adversely affected if plan assets are returned to you before the plan’s liabilities to all plan participants are satisfied. To satisfy plan liabilities, you must either purchase guaranteed annuity contracts, or make cash distributions as soon as administratively possible. When you receive these excess plan assets, you should notify the Service of the date(s) you receive such assets and the date(s) guaranteed annuity contracts were purchased, or the date(s) cash distributions were paid for all participants. The enclosed benefit assurance form may be used for this purpose.
39
(Selective)
This determination is conditioned upon your requesting and receiving approval for a change in funding method for revision of the amortization base and period consistent with the Treasury, DOL, and PBGC Implementation Guidelines issued by Treasury on May 24, 1984. (See Rev. Proc. 78-37, 1978-2 C.B. 540.) This approval must be requested within three months from the date of this letter.
43
(Selective)
This plan is an employee stock ownership plan with a cash or deferred arrangement described in Code section 401(k).
44
(Selective)
This determination letter considers that the plan contains the requirements of section 401(a)(2) of the Code as modified by section 420 for tax years beginning before January 1, 2001. It does not consider whether section 401(a)(2) is satisfied with respect to any particular transfer of plan assets except the aspects of the transfer that are covered by the plan language.
45
(Selective)
This determination letter is applicable for the plan submitted with your application dated ^^^^^^^^^^^^^^^^^^^.
51
(Selective)
This plan satisfies the requirements of Code section 4975(e)(7).
81
(Selective)
This plan qualifies for Extended Reliance described in the last paragraph of Publication 794 under the caption "Limitations of a Favorable Determination Letter" .
83
(Selective)
Based on the information supplied, we have determined that your plan meets the requirements of section 401(a) of the Internal Revenue Code for the plan year(s) ending ^^^^^^^^^^^^^^^^^^^. We have found that the cash or deferred arrangement that is a part of your plan does not meet the requirements of Code section 401(k).
In our opinion, petition to the United States Tax Court for declaratory judgment under Code section 7476 does not apply to determinations under Code section 401(k). However, if you do not agree with our determination regarding
84
(Selective)
the cash or deferred arrangement, you can appeal within 30 days from the date of this letter. To file your appeal, please follow the instructions in the enclosed Notice 402, Appeal Procedures - Adverse Determination Letter on Qualification of Employee Plan, under the heading of Regional Office Appeal.

If you do not appeal our determination under Code section 401(k) within 30 days from the date of this letter, we will close this determination letter request on the presumption that you agree with our findings.
85
(Selective)
The determination letter considers that the plan contains the require-ments of section 401(a)(2) of the Code as modified by section 420 for certain transfers of plan assets made before January 1, 2006. It does not consider whether section 401(a)(2) is satisfied with respect to any particular transfer of plan assets except the aspects of the transfer that are covered by the plan language.
87
(Selective)
This letter considers the amendments required by the Tax Reform of 1986, except as otherwise specified in this letter.
89
(Selective)
Except as otherwise specified in an opinion or notification letter regarding this plan, this letter may not be relied upon with respect to whether the plan satisfies the changes in the qualification requirements made by the Uruguay Round Amendments Act (GATT) Pub. L. 103-465, the Taxpayer Relief Act of 1997 Pub. L. 105-34, and the changes in the qualification requirements of the Small Business Job Protection Act of 1996 Pub. L. 104-188 other than the requirements of Code section 401(a)(26).
91
(Selective)
Issues arising from the amendment of a defined benefit plan's benefit formula to convert that formula into a cash balance type benefit formula are under study, and this determination letter does not express an opinion on any of these issues. A cash balance type formula generally defines a benefit for each employee by reference to a single-sum amount, such as 10 percent of final average pay times years of service, or the amount of the employee's hypothetical account balance.
93
(Selective)
At your request, this letter considers the provisions of the final regulations under section 411(d)(6) of the Code (T.D. 8900) and may be relied upon with respect to whether the plan satisfies the requirements of those regulations.
97
(Selective)
This letter considers the changes in qualification requirements made by the Uruguay Round Agreements Act, Pub. L. 103-465, the Small Business Job Protection Act of 1996, Pub. L. 104-188, the Uniformed Services Employment and Reemployment Rights Act of 1994, Pub. L. 103-353, the Taxpayer Relief Act of 1997, Pub. L. 105-34, the Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. 105-206, and the Community Renewal Tax Relief Act of 2000, Pub. L. 106-554.
98
(Selective)
Based on the information you have supplied, you are a participating employer in a multiple employer plan under section 413(c) of the Code.
99
(Automatic)
This letter may not be relied on with respect to whether the plan satisfies the requirements of section 401(a) of the Code, as amended by the Economic Growth and Tax Relief Reconciliation Act of 2001, Pub. L 107-16.
100
(Selective)
This determination letter is based solely on your assertion that the plan is entitled to be treated as a Governmental plan under section 414(d) of the Internal Revenue Code.
5994
(Selective)
A determination letter may not be relied on with respect to whether a plan's exclusion classifications, if any, violate the minimum age or service requirements of section 410 of the Code by indirectly imposing an impermissible age or service requirement.
5996
(Automatic)
The requirement for employee benefits plans to file summary plan descriptions (SPD) with the U.S. Department of Labor was eliminated effective August 5, 1997. For more details, call 1-800-998-7542 for a free copy of the SPD card.
5997
(Selective)
The information on the enclosed addendum is an integral part of this determination. Please be sure to read and keep it with this letter.
5998
(Selective)
We have sent a copy of this letter to your representative as indicated in the Form 2848 Power of Attorney or appointee as indicated by the Form 8821 Tax Information Authorization.
5999
(Automatic)
If you have questions concerning this matter, please contact the person whose name and telephone number are shown above.
Sincerely yours,
8500
(Automatic)
Director, Employee Plans
Rulings & Agreements
8501
(Automatic)
Enclosures:
Publication 794
8502
(Selective)
Addendum
7000
(Selective)
This determination is conditioned upon your adoption of the proposed restated plan as submitted with your or your representative's letter dated ^^^^^^^^^^^^^^^^^^^. The proposed plan should be adopted on or before the date prescribed by the regulations under Code section 401(b).
7027
(Selective)
This determination letter is also applicable for the amendment(s) dated on ^^^^^^^^^^^^^^^^^^^.
7033
(Selective)
This determination letter does not provide reliance for any portion(s) of the document that incorporates the terms of an auxiliary agreement (collective bargaining, reciprocity and/or participation agreement), unless the exact language of the section(s) that is being incorporated by reference to the auxiliary agreement has been appended to the document.
7054
(Selective)
This letter supersedes our letter dated ^^^^^^^^^^^^^^^^^^^.
7056
(Selective)
Based on the information you have supplied we have determined that a partial termination occurred on ^^^^^^^^^^^^^^^^^^^.
7058
(Selective)
Based on the information you have supplied we have determined that a partial termination did not occur.
7061
(Selective)
This determination letter acknowledges receipt of the provisions intended to satisfy the requirements of section 401(a) of the Code, as amended by the Economic Growth and Tax Relief Reconciliation Act of 2001, Pub. L. 107-16.
7062
(Selective)
This determination letter acknowledges receipt of the provisions intended to satisfy the requirements of the Final and Temporary regulations under Section 401(a)(9) that were published in the Federal Register on April 17, 2002, 74 FR 18987.
7063
(Selective)
This determination letter also considers the proposed amendment(s) included with your determination letter application. The proposed amendment(s) should be adopted on or before the date prescribed by the regulations under Code section 401(b).

Letter 1012 (DO/CG)
Letter for Returning Incomplete EP Applications

EDS
Paragraph
Numbers
Text
  Employer Identification Number:
  DLN:
  Person to Contact:
  ID#:
  Contact Telephone Number:
  Plan Name:
  Plan Number:
  User Fee Response Date:
[Salutation]  
1
(Required)
We reviewed your application package for the above plan. Your package is incomplete because it doesn't have all the required items (Revenue Procedure (Rev. Proc.) ^^^^^^). Therefore, we ended our consideration of your determination letter application and closed your case as incomplete. The enclosed List of Missing Items includes the information we previously requested.
2
(Selective)
We haven't received the requested items so we're returning your application package and our records will show there is no pending request for a determination letter for the plan. Your user fee (if paid) isn't refundable. However, if you resubmit your application package by the user fee response due date listed above, you won't have to make an additional payment. If you resubmit your application package after that date, another user fee (if applicable) is required.
3
(Selective)
We discontinued our consideration of your determination letter application and closed your case as incomplete. Your user fee (if paid) isn't refundable. However, if you resubmit your application package by the user fee response due date listed above, you won't have to make an additional payment. If you resubmit your application package after that date, another user fee (if applicable) is required.
4
(Automatic)
Unfortunately, we can't refund your user fee, if paid. However, if you resubmit your application package by the response due date above, you won't have to pay a new user fee. If you resubmit your application package after that date, another user fee is required (unless otherwise exempt).
6
(Automatic)
The 270-day period specified in Section 7476(b) of the Internal Revenue Code (relating to declaratory judgments) will not begin until we receive your complete and correct application. However, if you return a complete and correct application within 30 days from the date of this letter, we will use the original submission date for purposes of determining the remedial amendment period under Code section 401(b).
7
(Automatic)
If you still want a plan determination letter, resubmit the entire package with the missing information we requested, a copy of this letter and if submitted after the response due date above, a new user fee (unless otherwise exempt). To avoid processing delays, don't include the Application Identification Sheet (AIS) for the original submission.
8
(Automatic)
Please mail the package to:
Regular Mail
Stop 31
Attn: EP/EO Determination Letters
Internal Revenue Service
P.O. Box 12192
Covington, KY 41012-0192


Express Mail
Stop 31
Attn: EP/EO Determination Letters
Internal Revenue Service
201 West Rivercenter Boulevard
Covington, KY 41011
9
(Automatic)
If you return a complete, correct application within 30 days from the date of this letter, we'll use the original submission date to determine the remedial amendment period under Internal Revenue Code (IRC) Section 401(b). The 270-day period in IRC Section 7476(b), which relates to declaratory judgments, won't begin until we receive your complete, correct application.
10
(Selective)
Because we closed your determination letter application, your plan is ineligible to use the Voluntary Correction Program to correct any failure we identified or one related to any request for information we made during the determination letter process (Rev. Proc. 2016-51 Sections 4.02 and 5.08(3)). In addition, under the Self Correction Program the plan is under examination, as defined in Rev. Proc. 2016-51 Section 5.08 for any failure described in the previous sentence regarding your plan's eligibility to correct those failures.
11
(Automatic)
If you have questions, contact the person at the top of this letter. Please keep this letter and its enclosures for your records.
5998
(Automatic)
If you submitted a Form 2848, Power of Attorney and Declaration of Representative, or Form 8821, Tax Information Authorization, with your application and asked us to send your authorized representative or appointee copies of written communications, we’ll send a copy of this letter to him or her.
5999
(Automatic)
Sincerely,



Director, Employee Plans
Rulings & Agreements
8000
(Automatic)
User Fee Response Date:
8501
(Automatic)
Enclosures:
List of Missing Items
8502
(Selective)
Application Package

Letter 1013 (DO/CG)
Letter for Returning Application Substantially Deficient

EDS
Paragraph
Numbers
Text
  Employer Identification Number:
  DLN:
  Person to Contact:
  ID#
  Contact Telephone Number:
  Plan Name:
  Plan Number:
  Response Date:
[Salutation]  
1
(Required)
We reviewed your application package for the above plan. Your package is incomplete because it doesn't have all the required items (Revenue Procedure (Rev. Proc.) ^^^^^^^^. Therefore, we ended our consideration of your determination letter application and closed your case as incomplete. The enclosed List of Missing Items includes the information we need.
2
(Selective)
We are returning your application package and our records will show there is no pending request for a determination letter for the plan. Your user fee (if paid) isn't refundable. However, if you resubmit your application package by the response due date listed above, you won't have to make an additional payment. If you resubmit your application package after that date, another user fee (if applicable) is required.
3
(Automatic)
Unfortunately, we can't refund your user fee, if paid. However, if you resubmit your application package by the response due date above, you won't have to pay a new user fee. If you resubmit your application package after that date, another user fee is required (unless otherwise exempt).
4
(Automatic)
If you still want a plan determination letter, resubmit the entire package with the missing information we requested, a copy of this letter, and if submitted after the response due date above, a new user fee (unless otherwise exempt). To avoid processing delays, don't include the Application Identification Sheet (AIS) for the original submission.
5
(Automatic)
Please mail the package to:
Regular Mail
Stop 31
Attn: EP/EO Determination Letters
Internal Revenue Service
P.O. Box 12192
Covington, KY 41012-0192


Express Mail
Stop 31
Attn: EP/EO Determination Letters
Internal Revenue Service
201 West Rivercenter Boulevard
Covington, KY 41011
7
(Automatic)
If you return a complete, correct application within 30 days from the date of this letter, we'll use the original submission date to determine the remedial amendment period under Internal Revenue Code (IRC) Section 401(b). The 270-day period in IRC Section 7476(b), which relates to declaratory judgments, won't begin until we receive your complete, correct application.
8
(Selective)
Because we closed your determination letter application, your plan is ineligible to use the Voluntary Correction Program to correct any failure we identified or one related to any request for information we made during the determination letter process (Rev. Proc. 2016-51 Sections 4.02 and 5.08(3)). In addition, under the Self Correction Program the plan is under examination, as defined in Rev. Proc. 2016-51 Section 5.08, for any failure described in the previous sentence regarding your plan's eligibility to correct those failures.
9
(Automatic)
If you submitted a Form 2848, Power of Attorney and Declaration of Representative, or Form 8821, Tax Information Authorization, with your application and asked us to send your authorized representative or appointee copies of written communications, we’ll send a copy of this letter to him or her.
10
(Automatic)
If you have questions, contact the person at the top of this letter. Please keep this letter and its enclosures for your records.
5999
(Automatic)
Sincerely,



Director, Employee Plans
Rulings & Agreements
8000
(Automatic)
Response due date:
8501
(Automatic)
Enclosures:
List of Missing Items
8501
(Selective)
Application Package

Letter 1015 (DO/CG)
Letter for Returning Incomplete EP Applications with User Fee Refund

EDS
Paragraph
Numbers
Text
  Employer Identification Number:
  DLN:
  Person to Contact:
  ID#
  Contact Telephone Number:
  Plan Name:
  Plan Number:
[Salutation]  
1
(Required)
We reviewed your application package for the above plan, and your package is incomplete because it does not have all the required items Revenue Procedure (Rev. Proc.) ^^^^^^^^. Therefore, we ended our consideration of your determination letter application and closed your case as incomplete.
2
(Automatic)
The enclosed List of Missing Items provides details about your incomplete package. If you paid a user fee for this request, we'll send you a refund check within 8 weeks.
3
(Selective)
Because we closed your determination letter application, your plan is ineligible to use the Voluntary Correction Program to correct any failure we identified or that is related to any request for information we made during the determination letter process (Sections 4.02 and 5.08(3) of Rev. Proc. 2016-51). In addition, the plan is under examination, as defined in Section 5.08 of Rev. Proc. 2016-51, for any failure described in the previous sentence to determine your plan's eligibility to correct those failures under the Self-Correction Program.
4
(Selective)
We are returning your application package and our records will show there is no pending request for a determination letter for the plan. If you paid a user fee for this request, we'll send you a refund check within 8 weeks.
5
(Automatic)
If you still want a plan determination letter, resubmit the entire package with he additional information we requested, a copy of this letter, and a new user fee (if applicable). To avoid processing delays, do not include the Application Identification Sheet (AIS) for the original submission.
10
(Automatic)
If you return a complete and correct application within 30 days from the date of this letter, we'll use the original submission date to determine the remedial amendment period under Internal Revenue Code (the Code) Section 401(b). The 270-day period in the Code Section 7476(b), relating to declaratory judgments, won't begin until we receive your complete and correct application.
14
(Automatic)
Please mail the package to:
Regular Mail
Stop 31
Attn: EP/EO Determination Letters
Internal Revenue Service
P.O. Box 12192
Covington, KY 41012-0192


Express Mail
Stop 31
Attn: EP/EO Determination Letters
Internal Revenue Service
201 West Rivercenter Boulevard
Covington, KY 41011
20
(Automatic)
If you have questions, contact the person at the top of this letter. Please keep this letter and its enclosures for your records.
5998
(Automatic)
If you submitted a Form 2848, Power of Attorney and Declaration of Representative, or Form 8821, Tax Information Authorization, with your application and asked us to send your authorized representative or appointee copies of written communications, we’ll send a copy of this letter to him or her.
5999
(Automatic)
Sincerely,



Director, Employee Plans
Rulings and Agreements
8000
(Automatic)
User fee response due date:
8501
(Automatic)
Enclosures:
List of Missing Items
8502
(Selective)
Application Package

Letter 1132 (DO/CG)
Favorable Determination Letter (Terminations)

EDS
Paragraph
Numbers
Text
  Employer Identification Number:
  DLN:
  Person to Contact:
  ID#:
  Contact Telephone Number:
  Plan Name:
  Plan Number:
[Salutation]  
1
(Automatic)
We reviewed the information you sent us and found that your termination of the plan listed above doesn't affect its qualification for federal tax purposes. However, our favorable determination only applies to the status of your plan under the Internal Revenue Code and does not apply to your plan's status under any other federal or local statutes.
2
(Automatic)
Even though you terminated this plan, you still have certain filing requirements:

The related tax-exempt trust, custodial account, or other payers responsible for making payments may be required to file information returns on Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc., with Form 1096, Annual Summary and Transmittal of U.S. Information Returns, for amounts paid or made available to any individual or beneficiary.
3
(Automatic)
You must file a Form 5500 series return every year until you distribute all plan assets.

You must file a final return and check the "Final Return" box at the top of page 1 in the year you complete distributions.
4
(Required)
This determination letter applies to the proposed termination date of ^^^^^^^^^^^^^^^^^.
6
(Selective)
Your plan's qualified status will be adversely affected if the plan assets are returned to you before you satisfy the plan's liabilities to all plan participants. To satisfy plan liabilities, you must either purchase guaranteed annuity contracts or make cash distributions as soon as administratively possible. When you receive these excess plan assets, you must notify us of the dates you received the assets and the dates you purchased the guaranteed annuities or the dates you paid the cash distributions to the participants. You may want to use the enclosed benefit assurance form for this purpose.
7
(Automatic)
You can find more information on favorable determination letters in Publication 794, Favorable Determination Letter, including:

The significance and scope of reliance on this letter
The effect of any elective determination requests in your application materials
The reporting requirements for qualified plans
Examples of the effect of a plan's operation on its qualified status
8
(Automatic)
You can get a copy of Publication 794 by visiting our website at www.irs.gov/formspubs or by calling 1-800-Tax-Form (1-800-829-3676) to request a copy.
9
(Selective)
We made this determination on the condition that you request and receive approval for a change in funding method for revising the amortization base and period from the Department of Treasury and the Department of Labor (Revenue Procedure 2000-41). You must request this approval within three months of the date of this letter.
10
(Selective)
The asset reversion the employer received as a result of this termination may be subject to excise tax under the provisions of Section 4980 of the Internal Revenue Code (the Code). If so, the employer must file Form 5330, Return of Excise Taxes Related to Employee Benefit Plans, and pay the excise tax by the end of the month following the month the reversion occurred (Section 4980(c)(4) of the Code).
11
(Selective)
We made this determination on the condition that you adopt the proposed amendments you submitted in your letter dated ^^^^^^^^^^^^^^^^^^^^. You must adopt the proposed amendments on or before the date provided in the Income Tax Regulations under Section 401(b) of the Internal Revenue Code.
12
(Selective)
This determination also applies to the amendments dated ^^^^^^^^^^^^^^^^^^^^.
13
(Selective)
This determination also applies to the plan adopted on ^^^^^^^^^^^^^^^.
14
(Selective)
This determination letter establishes that the plan meets the requirements of Section 401(a)(2) of the Internal Revenue Code (the Code), as modified by Section 420 of the Code, for certain transfers of plan assets made before January 1, 2006. This determination letter does not establish whether or not any particular transfer of plan assets, except the aspects of the transfer that the plan language covers, satisfies Section 401(a)(2) of the Code.
15
(Selective)
This determination letter establishes that the plan meets the requirements of Section 401(a)(2) of the Internal Revenue Code (the Code), as modified by Section 420 of the Code, for certain transfers of plan assets made before January 1, 2014. This determination letter does not establish whether or not any particular transfer of plan assets, except the aspects of the transfer that the plan language covers, satisfies Section 401(a)(2) of the Code.
16
(Selective)
This determination letter establishes that the plan meets the requirements of Section 401(a)(2) of the Internal Revenue Code (the Code), as modified by Section 420 of the Code, for certain transfers of the plan assets made before January 1, 2022. This determination letter does not establish whether or not any particular transfer of plan assets, except the aspects of the transfer that the plan language covers, satisfies Section 401(a)(2) of the Code.
17
(Selective)
This determination letter applies to the trust document adopted on ^^^^^^^^^^^^^^^^^.
18
(Selective)
This determination letter applies to the provisions for the qualification requirements under the Internal Revenue Code and does not apply to the addendum for the qualification requirements under the Puerto Rico Internal Revenue Code.
36
(Selective)
Because the trust was not created or organized in the United States, the trust is not a qualified trust under Section 401(a) of the Internal Revenue Code (the Code) and is not exempt under Section 501(a) of the Code. Based on the information you submitted, however, we determined that the trust is part of a plan that meets the requirements of Section 401(a) of the Code in all other respects.
37
(Selective)
Your trust would have qualified for exemption under Section 501(a) of the Internal Revenue Code (the Code) except that it was created or organized outside of the United States. Therefore, distributions to beneficiaries are taxable as though made through an exempt trust, as provided in Section 402(d) of the Code. Only an employer that is a domestic corporation or resident of the United States can take deductions under Section 404(a)(4) of the Code for contributions it made.
38
(Selective)
Based on the information you provided, you are a member of an Affiliated Service Group.
40
(Selective)
Based on the information you provided, you are not a member of an Affiliated Service Group.
43
(Selective)
This determination letter establishes that the plan meets the requirements of Section 401(a)(2) of the Internal Revenue Code (the Code), as modified by Section 420 of the Code, for tax years beginning before January 1, 2001. This determination letter does not affirm that any transfer of plan assets satisfies Section 401(a)(2) of the Code, except the aspects of the transfer the plan language covers.
44
(Selective)
This plan satisfies the requirements of Section 4975(e)(7) of the Internal Revenue Code.
45
(Selective)
The determination letter applies to the plan submitted with your application dated ^^^^^^^^^^^^^^^.
46
(Selective)
This is a governmental plan that is deemed to satisfy the requirements of sections 401(a)(4) and 401(a)(26) of the Code, as well as the requirements of section 401(a)(3) of the Code as in effect on September 1, 1974, until the time specified in Announcement 95-48, 1995-23 I.R.B. 13 (generally the first day of the first plan year beginning on or after January 1, 1999). At your request, our determination has not considered these requirements. Therefore, this letter may not be relied on with respect to these requirements for plan years beginning on or after the date specified in Announcement 95-48.
47
(Selective)
This is a plan of a tax-exempt employer and is not required to comply with the regulations under sections 401(a)(4), 401(a)(5), 401(l), 410(b), 414(r), and 414(s) of the Code until the first day of the first plan year beginning on or after January 1, 1997. (If this is a nonelecting church plan described in section 410(c)(1)(B) of the Code, it is not required to comply with the regulations under sections 401(a)(4), 401(a)(5), 401(l), and 414(s) until the first day of the first plan year beginning on or after January 1, 1999.) Until such time, the plan must be operated in accordance with a reasonable, good faith interpretation of these requirements of the Code. At your request, our
48
(Selective)
determination has not considered, and this letter may not be relied on with respect to, these statutory requirements.
51
(Selective)
Based on the information you provided, we determined that your plan meets the requirements of Section 401(k) of the Internal Revenue Code.
54
(Selective)
This determination letter considers the information submitted in your or your representative's letter dated ^^^^^^^^^^^^^^^^^^.
55
(Selective)
This determination letter also considers the information submitted in your or your representative's letter dated ^^^^^^^^^^^^^^^^^^^.
58
(Selective)
We based this determination letter solely on your assertion that the plan is entitled to be treated as a Governmental plan under Section 414(d) of the Internal Revenue Code.
66
(Selective)
This determination letter is applicable to the plan and related documents submitted in conjunction with your application filed during the remedial amendment cycle ending ^^^^^^^^^^^^^^^^^.
72
(Selective)
This letter does not express an opinion regarding features which permit the investment of plan assets attributable to rollover accounts into employer securities. This letter also does not express an opinion as to whether those features meet the requirements of section 4975(d) of the Code, nor does it express an opinion on the taxability of such rollover funds.
75
(Selective)
This letter is not a determination on any language in the plan or any amendment to the plan that reflects Section 3 of the Defense of Marriage Act, Pub. L. 104, 110 stat. 2149 (DOMA) or U.S. v. Windsor, 570 U.S. 12 (2013), which invalidated that section.
76
(Selective)
This determination letter expresses no opinion as to the federal tax consequences of the replacement, or proposed replacement, of any joint and survivor, single life or other annuity being paid with a lump sum payment or other accelerated form of distribution.
77
(Selective)
This determination letter establishes that the plan amendment implementing a lump sum risk-transferring program providing an acceleration of ongoing annuity payments meets pre-notice acceleration requirements of Notice 2015-49.
5997
(Selective)
The information on the enclosed addendum is an integral part of this determination. Please be sure to read it and keep it with this letter.
5998
(Automatic)
If you submitted a Form 2848, Power of Attorney and Declaration of Representative, or Form 8821, Tax Information Authorization, with your application and asked us to send your authorized representative or appointee copies of written communications, we will send a copy of this letter to him or her.
5999
(Automatic)
If you have questions, you can contact the person listed at the top of this letter.

Sincerely yours,



Director, Employee Plans
Rulings and Agreements
7002
(Selective)
We made this determination on the condition that you adopt the proposed restated plan as submitted with your representative's letter dated ^^^^^^^^^^^^^^^^. You must adopt the proposed plan on or before the date established in the Income Tax Regulations under Section 401(b) of the Internal Revenue Code.
7027
(Selective)
This determination letter also applies to the amendments dated ^^^^^^^^^^^^^^^^^^^^.
7033
(Selective)
This determination letter does not apply to any portion of the document that incorporates the terms of an auxiliary agreement (collective bargaining, reciprocity, or participation agreement), unless you include in the plan document the exact language of the sections you incorporated by reference to the auxiliary agreement.
7053
(Selective)
In this determination letter, we are not expressing an opinion on the effect of any prohibited transaction or failure to meet minimum funding standards in which the plan or any disqualified person may have been involved.
7054
(Selective)
This letter replaces our letter dated on or about ^^^^^^^^^^^^^^^^^.
7055
(Selective)
We based this replacement letter on representations you or your representative made in a telephone call or letter of ^^^^^^^^^^^^^^^^^.
7056
(Selective)
This determination letter applies to the partial termination of this plan, which occurred in the ^^^^^^^^^^ plan years. This determination letter will become effective once the accrued benefit of all affected participants funded in a defined benefit plan or the amounts credited to the participants' accounts in a defined contribution plan are fully vested.
7060
(Selective)
This determination letter will become effective once you restore the vested benefits for the affected participants as agreed to in your or your representative's letter dated ^^^^^^^^^^^^^^^^^.
7063
(Selective)
This determination letter also considers the proposed amendments included with your determination letter application dated ^^^^^^^^^^^^^^^^^. You must adopt the proposed amendments on or before the date provided in the Income Tax Regulations under 401(b) of the Internal Revenue Code.
7199
(Selective)
We based this determination letter solely on your assertion that the plan is entitled to be treated as a church plan under section 414(e) of the Internal Revenue Code.
8502
(Selective)
Addendum
8503
(Selective)
Benefit Assurance Form

Letter 1520 (DO/CG)
Letter for Group Trust Arrangement

EDS
Paragraph
Numbers
Text
  Employer Identification Number:
  DLN:
  Person to Contact:
  ID#:
  Contact Telephone Number:
  Plan Name:
  Plan Number:
  Date Trust Was Executed:
[Salutation]  
1
(Automatic)
Based on the information you sent, we determined your trust is a group trust arrangement (Revenue Ruling 2011-1, 2011-2 Internal Revenue Bulletin 251, as modified by Revenue Ruling 2014-24, 2014-37 Internal Revenues Bulletin 529).
2
(Automatic)
Group trust tax exemptions
A group trust arrangement is exempt from federal income tax under:
Section 501(a) of the Internal Revenue Code (the Code) for funds that equitably belong to its participating trusts that qualify under Section 401(a) of the Code (or are treated as qualified under Section 1022(i)(1) of the Employee Retirement Income Security Act of 1974 (ERISA)).
3
(Automatic)
Section 408(e) of the Code for funds that equitably belong to its participating individual retirement accounts that qualify under Section 408 of the Code.

Section 457(g) for funds that equitably belong to its participating eligible governmental plan trusts or custodial accounts under Section 457(b) of the Code.
4
(Automatic)
Sections 403(b)(7)(B) and 501(a) of the Code for funds that equitably belong to custodial accounts under Section 403(b)(7) of the Code.

Section 1.403(b)-9(a)(7) of the Income Tax Regulations (the Regulations) for funds that equitably belong to retirement income accounts under Section 403(B)(9) of the Code.
5
(Automatic)
Applicable law for funds that equitably belong to governmental plans under Section 401(a)(24) of the code.
6
(Automatic)
Participation in a group trust

Participation in a group trust is limited to pooling the assets of:

Pension, profit-sharing, stock bonus trusts or custodial accounts that qualify under Section 401(a) of the Code and are tax exempt under Section 501(a) of the Code.
7
(Automatic)
Retirement plans described in Section 1022(i) of ERISA

Government retiree benefit plans described in Section 401(a)(24) of the Code, including governmental plans providing retiree welfare benefits that are exempt from federal income tax.

Custodial accounts under Section 403(b)(7) of the Code that are tax exempt under Sections 403(b)(7)(B) and 501(a) of the Code.
8
(Automatic)
Retirement income accounts under Section 403(b)(9) of the Code that are tax exempt under Section 1.403(b)-9(a)(7) of the Regulations.

Individual retirement accounts that qualify under Section 408 of the Code and are tax exempt under Section 408(e) of the Code.

Eligible governmental plan trusts or custodial accounts under Section 457(b) of the Code that are exempt under 457(g) of the Code.
9
(Automatic)
Commingled funds or plans held by Pension Benefit Guaranty Corporation under Revenue Ruling 2011-1.

Insurance company separate accounts that contain only group trust retiree benefit plan assets as provided under Revenue Ruling 2014-24.
10
(Automatic)
Investing the assets of a group trust
If your group trust includes assets of a custodial account under Section 403(b)(7) of the Code, you can only invest those assets in the stock of regulated investment companies.
11
(Automatic)
Other provisions

Your group trust may also be subject to provisions relating to:

Feeder organizations (Section 502 of the Code).

Prohibited transactions (Sections 503 or 4975 of the Code)

Tax on unrelated business income (Sections 511 through 514 of the Code).
12
(Automatic)
This letter relates only to the status of the group trust under the Internal Revenue Code and does not apply to any state or local statutes.
13
(Selective)
This letter supercedes our letter dated on or about ^^^^^^^^^^^^^^^^^^.
5998
(Automatic)
If you submitted a Form 2848, Power of Attorney and Declaration of Representative, or Form 8821, Tax Information Authorization, with your application and asked us to send your authorized representative or appointee copies of written communications, we will send a copy of this letter to him or her.
5999
(Automatic)
If you have questions, you can contact the person at the top of this letter. Keep this letter for your records.
8000
(Required)
Date Trust Was Executed: ^^^^^^^^^^^^^^^^^
8500
(Automatic)
Sincerely,



Director, Employee Plans
Rulings and Agreements

Letter 1724 (DO/CG)
Final Adverse Letter (No Appeal Requested)

EDS
Paragraph
Numbers
Text
  Employer Identification Number:
  DLN:
  Person to Contact:
  ID#:
  Contact Telephone Number:
  Plan Name:
  Plan Number:
[Salutation]  
1
(Selective)
We reviewed your plan and found it doesn't meet the requirements of Section 401 of the Internal Revenue Code (the Code) for the plan years ending ^^^^^^^^^^^^^^^^^. This decision is your final adverse determination, which we explain in the enclosed Determination Explanation. Publication 5153, Appeal Procedures: Adverse Determination Letter on Qualification of a Retirement Plan, explains your appeal rights. To get a copy, go to www.irs.gov and type "Pub 5153" in the search box.
2
(Selective)
We reviewed your plan and found it doesn't meet the requirements of Section 401 of the Internal Revenue Code (the Code) for the plan years beginning ^^^^^^^^^^^^^^^^^. This decision is your final adverse determination, which we explain in the enclosed Determination Explanation. Publication 5153, explains your appeal rights. To get a copy, go to www.irs.gov and type "Pub 5153" in the search box.
3
(Selective)
Publication 5153, Appeal Procedures: Adverse Determination Letter on Qualification of a Retirement Plan, explains your appeal rights. To get a copy, go to www.irs.gov and type "Pub 5153" in the search box.
5996
(Automatic)
If you submitted a Form 2848, Power of Attorney and Declaration of Representative, or Form 8821, Tax Information Authorization, with your application and asked us to send your authorized representative or appointee copies of written communications, we'll send a copy of this letter to him or her.
5997
(Automatic)
If you have questions, you can contact the person shown at the top of this letter. Keep this letter and the Determination Explanation for your records.
5998
(Automatic)
Thank you for your cooperation.
5999
(Automatic)
Sincerely,



Director, Employee Plans
Rulings and Agreements
8000
(Selective)
Registered Mail
8001
(Selective)
Certified Mail
8501
(Automatic)
Enclosure:
Determination Explanation

Letter 1924 (DO/CG)
Letter to Return Application If not Authorized to Rule

EDS
Paragraph
Numbers
Text
  Employer Identification Number:
  DLN:
  Person to Contact:
  ID#:
  Contact Telephone Number:
  Plan Name:
  Plan Number:
[Salutation]  
1
(Selective)
We ended our consideration of your request for a determination letter because it relates to matters on which we can't issue determination letters at this time. See ^^^^^^^^^^^^^^^^^^^^.
2
(Selective)
We ended our consideration of your "off-cycle" determination letter request because you didn't submit your application for a determination letter within the last 12 months of the plan's designated remedial amendment cycle, and we can't change an "off-cycle" determination letter application to an "on-cycle" application. Revenue Procedure 2007-44 explains the rules for filing for a determination letter application and requires applicants to submit their applications in their designated cycles to remain compliant with the Internal Revenue Code.
3
(Selective)
Your plan document isn't updated for the Cumulative List of Changes in Retirement Plan Qualification Requirements (Cumulative List) that applies to the plan's designated remedial amendment cycle. You must resubmit an updated application and plan document within the timeframe Revenue Procedure 2007-44 requires for us to consider your application "on-cycle." Make sure you include a copy of this letter when you resubmit your plan.
4
(Selective)
We ended our consideration of your request for a determination letter because, due to the facts and circumstances of this case, issuing a letter isn't in the interest of sound tax administration.
5
(Selective)
We ended our consideration of your request for a determination letter because you adopted either a Volume Submitter plan without modification or a Master and Prototype plan. Under Revenue Procedure ^^^^^^^^^^^^^^^^^^^^, we only accept determination letter applications from adopters of Volume Submitter plans with limited changes to the terms of the approved specimen plan that are filed on Form 5307, Application for Determination for Adopters of Modified Volume Submitter Plans.
8
(Selective)
Under Revenue Procedure (Rev. Proc.) 2016-37 Section 14, adopting employers of Master and Prototype (M&P) and Volume Submitter (VS) plans have a 6-year remedial amendment cycle. The deadline for an adopting employer to adopt the approved M&P or VS plan closes with the two-year window at the end of the plan's remedial amendment cycle. An adopting employer of a modified VS plan who wants a determination letter must submit an application within the two-year window (Rev. Proc. 2017-4 Section 13).
9
(Selective)
We close applications submitted outside of the two-year window at the end of a plan's remedial amendment cycle. You submitted your application after the deadline for submitting pre-approved applications.
10
(Selective)
We ended our consideration of your request for a determination letter because it relates to matters on which we can't issue determination letters at this time. See ^^^^^^^^^^^^^^^^^^.
11
(Selective)
We discontinued our consideration of your "off-cycle" determination letter request because you didn't submit your application for a determination letter within the last 12 months of the plan's designated remedial amendment cycle, and we cannot convert an "off-cycle" determination letter application to an "on-cycle" application. Revenue Procedure (Rev. Proc.) 2007-44 explains the rules for filing a determination letter application and requires applicants to submit their applications in their designated cycles to preserve reliance on a plan's favorable determination letter.
12
(Selective)
Your plan document isn't updated for the Cumulative List of Changes in Retirement Plan Qualification Requirements (Cumulative List) that applies to the plan's designated remedial amendment cycle. You must resubmit an updated application and plan document within the timeframe Rev. Proc. 2007-44 requires to be considered "on-cycle". Be sure to include a copy of this letter when you resubmit your plan.
13
(Selective)
We discontinued our consideration of your request for a determination letter because, due to the facts and circumstances of this case, issuing a letter is not in the interest of sound tax administration.
14
(Selective)
We discontinued your request for a determination letter because you either adopted a Volume Submitter plan without modifications or a Master & Prototype plan. Under Revenue Procedure 2015-6 (as updated annually), determination letter applications filed on Form 5307, Application for Determination for Adopters of Master or Prototype or Volume Submitter Plans, on or after May 1, 2012, will only be accepted from adopters of Volume Submitter plans with limited changes to the terms of the approved specimen plan.
20
(Automatic)
If you paid a user fee for this request, we'll send you a refund check within 8 weeks.
5996
(Automatic)
If you have questions, contact the person at the top of this letter. Please keep this letter for your records.
5997
(Automatic)
The information on the enclosed addendum is important. Please read it and keep it with this letter.
5998
(Automatic)
If you submitted a Form 2848, Power of Attorney and Declaration of Representative, or Form 8821, Tax Information Authorization, with your application and asked us to send your authorized representative or appointee copies of written communications, we’ll send a copy of this letter to him or her.
5999
(Automatic)

Sincerely,



Director, Employee Plans
Rulings and Agreements
8501
(Automatic)
Enclosure:
Determination Letter Application Package
8502
(Selective)
Enclosure:
Addendum
8503
(Selective)
Enclosure(s):
Determination Letter Application Package
Addendum

Letter 2002 (DO/CG)
Favorable Determination Letter

Note:

This letter is on EDS for historical purposes only. The Letter 5274 has replaced this letter effective July 27, 2015.

EDS
Paragraph
Numbers
Text
  Employer Identification Number:
  DLN:
  Person to Contact:
  ID#:
  Contact Telephone Number:
  Plan Name:
  Plan Number:
[Salutation]  
1
(Automatic)
We have made a favorable determination on the plan identified above based on the information you have supplied. Please keep this letter, the application forms submitted to request this letter and all correspondence with the Internal Revenue Service regarding your application for a determination letter in your permanent records. You must retain this information to preserve your reliance on this letter.
2
(Automatic)
Continued qualification of the plan under its present form will depend on its effect in operation. See section 1.401-1(b) (3) of the Income Tax Regulations. We will review the status of the plan in operation periodically.
3
(Automatic)
The enclosed Publication 794 explains the significance and the scope of this favorable determination letter based on the determination requests selected on your application forms. Publication 794 describes the information that must be retained to have reliance on this favorable determination letter. The publication also provides examples of the effect of a plan's operation on its qualified status and discusses the reporting requirements for qualified plans. Please read Publication 794.
4
(Automatic)
This letter relates only to the status of your plan under the Internal Revenue Code. It is not a determination regarding the effect of other federal or local statutes.
10
(Automatic)
This determination letter gives no reliance for any qualification change that becomes effective, any guidance published, or any statutes enacted, after the issuance of the Cumulative List (unless the item has been identified in the Cumulative List) for the cycle under which this application was submitted.
13
(Selective)
This letter may not be relied on after the end of the plan's first five-year remedial amendment cycle that ends more than 12 months after the application was received. This letter expires on January 31, 2012. This letter considered the 2005 Cumulative List of Changes in Plan Qualification Requirements.
14
(Selective)
This letter may not be relied on after the end of the plan's first five-year remedial amendment cycle that ends more than 12 months after the application was received. This letter expires on January 31, 2013. This letter considered the 2006 Cumulative List of Changes in Plan Qualification Requirements.
15
(Selective)
This letter may not be relied on after the end of the plan's first five-year remedial amendment cycle that ends more than 12 months after the application was received. This letter expires on January 31, 2014. This letter considered the 2007 Cumulative List of Changes in Plan Qualification Requirements.
16
(Selective)
This letter may not be relied on after the end of the plan's first five-year remedial amendment cycle that ends more than 12 months after the application was received. This letter expires on January 31, 2015. This letter considered the 2008 Cumulative List of Changes in Plan Qualification Requirements.
17
(Selective)
This letter may not be relied on after the end of the plan's first five-year remedial amendment cycle that ends more than 12 months after the application was received. This letter expires on January 31, 2016. This letter considered the 2009 Cumulative List of Changes in Plan Qualification Requirements.
20
(Selective)
This letter may not be relied on after the end of the plan's first five-year remedial amendment cycle that ends more than twelve months after the application was received. This letter expires on January 31, ^^^^^^^^^^^^^^^^^^^. This
21
(Selective)
letter considered the ^^^^^^^^^^^^^^^^^^^ Cumulative List of Plan Qualification Requirements.
24
(Selective)
This letter may not be relied on after the end of the plan's first five-year remedial amendment cycle that ends more than twelve months after the application was received. However, since this application was filed with a Social Security Number (SSN), the next five-year remedial amendment cycle will be based on the Employer Identification Number (EIN) assigned with filing of this application. This letter expires on January 31, ^^^^^^^^^^^^^^^^^^^.
25
(Selective)
This letter considered the ^^^^^^^^^^^^^^^^^^^ Cumulative List of Plan Qualification Requirements.
26
(Selective)
This letter expires on the earlier of the date of the employer's next determination letter or the end of the subsequent two-year period announced by the Service and which comprises part of the next six-year remedial amendment/approval cycle applicable to adopting employers of pre-approved defined contribution plans.
27
(Selective)
This letter expires on the earlier of the date of the employer's next determination letter or the end of the subsequent two-year period announced by the Service and which comprises part of the next six-year remedial amendment/approval cycle applicable to adopting employers of pre-approved defined benefit plans.
29
(Selective)
Not having been created or organized in the United States, the trust is not a qualified trust under Code section 401(a) and is not exempt under section 501(a). Based on the information you submitted, however, we have determined that the trust is part of a plan which meets the requirements of section 401(a) in all other respects. It would have qualified for exemption under section 501(a) except for the fact that it was created or organized outside the United States. Therefore, distributions to beneficiaries will be taxable as though made through an exempt trust, as provided in section 402(d). Deductions are allowable as provided in Code section 404(a) (4) for contributions made by
30
(Selective)
the employer, which is a domestic corporation or resident of the United States.
31
(Selective)
This is not a determination as to the effect this plan may have on the exclusion allowance under Code section 403(b). (See Rev. Rul. 75-481, 1975-2 C.B. 188.)
32
(Selective)
Based on the information you have supplied, you are a member of an Affiliated Service Group.
33
(Selective)
Based on the information you have supplied, you are not a member of an Affiliated Service Group.
34
(Selective)
Based on the information you have supplied, this plan satisfies the requirements of Code section 414(n), as amended by the Small Business Job Protection Act (SBJPA).
35
(Selective)
Based on the information you have supplied, the plan is not subject to the requirements of Code section 414(n), as amended by the Small Business Job Protection Act (SBJPA).
40
(Selective)
This determination letter is applicable for the plan adopted on ^^^^^^^^^^^^^^^^^^^.
41
(Selective)
This determination letter is applicable for the amendment(s) executed on ^^^^^^^^^^^^^^^^^^^.
42
(Selective)
This determination letter is also applicable for the amendment(s) dated on ^^^^^^^^^^^^^^^^^^^.
43
(Selective)
This determination letter is also applicable for the amendment(s) dated on ^^^^^^^^^^^^^^^^^^^.
44
(Selective)
This determination is subject to your adoption of the proposed amendments submitted in your letter dated ^^^^^^^^^^^^^^^^^^^. The proposed amendments should be adopted on or before the date prescribed by the regulations under Code section 401(b).
45
(Selective)
This determination also applies to the proposed amendments submitted in your letter dated ^^^^^^^^^^^^^^^^^^^. The proposed amendments should be adopted on or before the date prescribed by the regulations under Code section 401(b)
46
(Selective)
This determination is conditioned upon your adoption of the proposed restated plan as submitted with your or your representative's letter dated ^^^^^^^^^^^^^^^^^^^. The proposed plan should be adopted on or before the date prescribed by the regulations under Code section 401(b).
47
(Selective)
This determination letter also considers the proposed amendment(s) included with your determination letter application. The proposed amendment(s) should be adopted on or before the date prescribed by the regulations under Code section 401(b).
48
(Selective)
This determination letter is applicable to our review of the working copy of the plan and the associated amendments submitted with your application.
50
(Selective)
This plan satisfies the requirements of Code section 4975(e)(7).
51
(Selective)
This determination is conditioned upon your requesting and receiving approval for a change in funding method for revision of the amortization base and period consistent with the Treasury, DOL, and PBGC Implementation Guidelines issued by Treasury on May 24, 1984. (See Rev. Proc. 78-37, 1978-2 C.B. 540.) This approval must be requested within three months from the date of this letter.
53
(Selective)
This determination letter considers that the plan contains the requirements of section 401(a)(2) of the Code as modified by section 420 for certain transfers of plan assets made before January 1, 2006. It does not consider whether section 401(a)(2) is satisfied with respect to any particular transfer of plan assets except the aspects of the transfer that are covered by the plan language.
54
(Selective)
Issues arising from the amendment of a defined benefit plan's benefit formula to convert that formula into a cash balance type benefit formula are under study, and this determination letter does not express an opinion on any of these issues. A cash balance type formula generally defines a benefit for each employee by reference to a single-sum amount, such as 10 percent of final average pay times years of service, or the amount of the employee's hypothetical account balance.
55
(Selective)
Based on the information you have supplied, you are a participating employer in a multiple employer plan under section 413(c) of the Code.
56
(Selective)
This determination letter considered that the plan contains the requirements of section 401(a)(2) of the Code as modified by section 420 for certain transfers of plan assets made before January 1, 2014. It does not consider whether section 401(a)(2) is satisfied with respect to any particular transfer of plan assets except the aspects of the transfer that are covered by the plan language.
57
(Selective)
Based on the information you have supplied, we have determined that a partial termination occurred on ^^^^^^^^^^^^^^^^^^^.
58
(Selective)
Based on the information you have supplied, we have determined that a partial termination did not occur.
59
(Selective)
This letter supersedes our letter dated on or about ^^^^^^^^^^^^^^^^^^^.
60
(Selective)
This determination letter is based solely on your assertion that the plan is entitled to be treated as a Governmental plan under section 414(d) of the Internal Revenue Code.
61
(Selective)
This determination letter is applicable for the plan submitted with your application dated ^^^^^^^^^^^^^^^^^^^.
62
(Selective)
This determination letter considered that the plan contains the requirements of section 401(a)(2) of the Code as modified by section 420 for certain transfers of plan assets made before January 1, 2012. It does not consider whether section 401(a)(2) is satisfied with respect to any particular transfer of plan assets except the aspects of the transfer that are covered by the plan language.
66
(Selective)
This determination letter is applicable to the plan and related documents submitted in conjunction with your application filed during the remedial amendment cycle ending ^^^^^^^^^^^^^^^^^^^.
67
(Selective)
This letter may not be relied on after the end of the plan’s second five-year remedial amendment cycle that ends more than 12 months after the application was received. This letter expires on January 31, 2017. This letter considered the 2010 Cumulative List of Changes in Plan Qualification Requirements.
68
(Selective)
This letter may not be relied on after the end of the plan’s second five-year remedial amendment cycle that ends more than 12 months after the application was received. This letter expires on January 31, 2018. This letter considered the 2011 Cumulative List of Changes in Plan Qualification Requirements.
69
(Selective)
This letter may not be relied on after the end of the plan’s second five-year remedial amendment cycle that ends more than 12 months after the application was received. This letter expires on January 31, 2019. This letter considered the 2012 Cumulative List of Changes in Plan Qualification Requirements.
70
(Selective)
This letter may not be relied on after the end of the plan’s second five-year remedial amendment cycle that ends more than 12 months after the application was received. This letter expires on January 31, 2020. This letter considered the 2013 Cumulative List of Changes in Plan Qualification Requirements.
71
(Selective)
This letter may not be relied on after the end of the plan’s second five-year remedial amendment cycle that ends more than 12 months after the application was received. This letter expires on January 31, 2021. This letter considered the 2014 Cumulative List of Changes in Plan Qualification Requirements.
72
(Selective)
This letter does not express an opinion regarding features which permit the investment of plan assets attributable to rollover accounts into employer securities. This letter also does not express an opinion as to whether those features meet the requirements of section 4975(d) of the Code, nor does it express an opinion on the taxability of such rollover funds.
75
(Selective)
This is not a determination with respect to any language in the plan or any amendment to the plan that reflects Section 3 of the Defense of Marriage Act, Pub. L. 104, 110 stat. 2419 (DOMA) or U.S. v. Windsor, 570 U.S. 12 (2013) which invalidated that section.
76
(Selective)
If you submitted any proposed amendments or a proposed restated plan with your application, those amendments must be adopted no later than the time prescribed under Code section 401(b) in order to retain reliance on this determination letter.
77
(Selective)
This determination letter considered the plan documents and/or amendments that were submitted with your application.
5996
(Selective)
The requirement for employee benefits plans to file summary plan descriptions (SPD) with the U.S. Department of Labor was eliminated effective August 5, 1997. For more details, call 1-800-998-7542 for a free copy of the SPD card.
5997
(Selective)
The information on the enclosed addendum is an integral part of this determination. Please be sure to read and keep it with this letter.
5998
(Selective)
We have sent a copy of this letter to your representative as indicated in the Form 2848 Power of Attorney or appointee as indicated by the Form 8821 Tax Information Authorization.
5999
(Automatic)
If you have any questions concerning this matter, please contact the person whose name and telephone number are shown above.
Sincerely,
7033
(Selective)
This determination letter does not provide reliance for any portion(s) of the document that incorporates the terms of an auxiliary agreement (collective bargaining, reciprocity and/or participation agreement), unless the exact language of the section(s) that is being incorporated by reference to the auxiliary agreement has been appended to the document.
7054
(Selective)
This letter supersedes our letter dated ^^^^^^^^^^^^^^^^^^^.
7055
(Selective)
This superseding letter is based upon representations made by you or your representative in a telephone call or letter of ^^^^^^^^^^^^^^^^^^^.
7198
(Selective)
The retiree medical benefit account feature of this plan meets the requirements of section 401(h) of the Internal Revenue Code.
7199
(Selective)
This determination letter is based solely on your assertion that the plan is entitled to be treated as a church plan under section 414(e) of the Internal Revenue Code.
8500
(Automatic)
Director, Employee Plans, Rulings and Agreements
8501
(Automatic)
Enclosures:
Publication 794
8502
(Selective)
Addendum

Letter 2044 (DO/CG)
EP Withdrawal Letter

EDS
Paragraph
Numbers
Text
  Employer Identification Number:
  DLN:
  Person to Contact:
  ID#:
  Contact Telephone Number:
  Plan Name:
  Plan Number:
[Salutation]  
1
(Automatic)
As you requested, we stopped reviewing your determination letter application for this plan.
2
(Automatic)
Because you withdrew your application, we haven't determined if your plan qualifies under the law, which is not a failure to make a determination within the meaning of Internal Revenue Code Section 7476(b)(3). We'll keep the information you submitted with your application, and it will become part of our permanent files.
3
(Automatic)
We can't refund user fee payments when a determination letter application is withdrawn from consideration. If you submit another determination letter application for this plan, you must pay a new user fee.
10
(Selective)
Because you withdrew the determination letter application, the plan is ineligible to use the Voluntary Correction Program to correct any failure that either we identified or relates to any request for information we made during the determination letter process (Sections 4.02 and 5.08(3) of Revenue Procedure 2016-51). In addition, the plan may not be eligible for the Self-Correction Program for significant operational failures.
5997
(Automatic)
If you submitted a Form 2848, Power of Attorney and Declaration of Representative, or Form 8821, Tax Information Authorization, with your application and asked us to send your authorized representative or appointee copies of written communications, we’ll send a copy of this letter to him or her.
5998
(Automatic)
If you have questions, you can contact the person listed at the top of this letter. Keep this letter for your records.
5999
(Automatic)
Sincerely,



Director, Employee Plans
Rulings and Agreements
8000
(Required)
Date of Withdrawal Letter:
^^^^^^^^^^^^^^^^^^^

Letter 2052 (DO/CG)
EP Final Adverse Letter After Technical Advice

EDS
Paragraph
Numbers
Text
  Employer Identification Number:
  DLN:
  Person to Contact:
  ID#:
  Contact Telephone Number:
  Plan Name:
  Plan Number:
[Salutation]  
1
(Selective)
We reviewed your plan and found it doesn't meet the requirements of Section 401 of the Internal Revenue Code for the plan year(s) ending ^^^^^^^^^^^^^^^^^.
2
(Selective)
We reviewed your plan and found it doesn't meet the requirements of Section 401 of the Internal Revenue Code for the plan year(s) beginning ^^^^^^^^^^^^^^^^^.
3
(Selective)
We based our final adverse determination on the enclosed technical advice dated ^^^^^^^^^^^^^^^^^.
4
(Automatic)
You can petition the U.S. Tax Court for a declaratory judgment on the qualification of this plan. If you decide to file petition, you must file it before the ninety-first day after the date of this letter.
5
(Automatic)
If you have questions, you can contact the person listed at the top of this letter. Please keep this letter and the Technical Advice page for your records.
5998
(Automatic)
If you submitted a Form 2848, Power of Attorney and Declaration of Representative, or Form 8821, Tax Information Authorization, with your application and asked us to send your authorized representative or appointee copies of written communications, we will send a copy of this letter to him or her.
5999
(Automatic)
Sincerely,



Director, Employee Plans
Rulings and Agreements
8000
(Selective)
Registered Mail
8001
(Selective
Certified Mail
8501
(Automatic)
Enclosure:
Technical Advice

Letter 5274 (DO/CG)
Favorable Determination Letter

EDS
Paragraph
Numbers
Text
  Employer Identification Number:
  DLN:
  Person to Contact:
  ID#:
  Contact Telephone Number:
  Plan Name:
  Plan Number:
[Salutation]  
1
(Automatic)
Based on the information you provided, we're issuing this favorable determination letter for your plan listed above. Our favorable determination applies only to the status of your plan under the Internal Revenue Code (IRC). To use this letter as proof of the plan's status, you must keep this letter, the application forms, and all correspondence from us.
2
(Selective)
Your determination letter doesn't apply to any qualification changes that become effective, any guidance issued, or any statutes enacted after the dates specified in the Cumulative List of Changes in Plan Qualification Requirements.
3
(Selective)
Your determination letter doesn't apply to any qualification changes that become effective, any guidance issued, or any statutes enacted after the dates specified in the applicable Required Amendments List you submitted with your application.
4
(Automatic)
Your plan's continued qualification in its present form will depend on its effect in operation (Income Tax Regulations Section 1.401-1(b)(3)). We may review the status of the plan in operation periodically.
5
(Automatic)
You can find more information on favorable determination letters in Publication 794, Favorable Determination Letter, including:
The significance and scope of reliance on this letter.
The effect of any elective determination request in your application materials.
The reporting requirements for qualified plans.
Examples of the effect of a plan's operation on its qualified status.
6
(Automatic)
You can get a copy of Publication 794 by visiting our website at www.irs.gov/forms-pubs or by calling 800-TAX-FORM (800-829-3676) to request a copy.
13
(Selective)
You can't rely on this letter after the end of the plan's first 5-year remedial amendment cycle that ends more than 12 months after we received the application. This letter expires on January 31, 2012. This letter considered the 2005 Cumulative List of Changes in Plan Qualification Requirements.
14
(Selective)
You can't rely on this letter after the end of the plan's first 5-year remedial amendment cycle that ends more than 12 months after we received the application. This letter expires on January 31, 2013. This letter considered the 2006 Cumulative List of Changes in Plan Qualification Requirement.
15
(Selective)
You can't rely on this letter after the end of the plan's first 5-year remedial amendment cycle that ends more than 12 months after we received the application. This letter expires on January 31, 2014. This letter considered the 2007 Cumulative List of Changes in Plan Qualification Requirements.
16
(Selective)
You can't rely on this letter after the end of the plan's first 5-year remedial amendment cycle that ends more than 12 months after we received your application. This letter expires on January 31, 2015. This letter considered the 2008 Cumulative List of Changes in Plan Qualification Requirements.
17
(Selective)
You can't rely on this letter after the end of the plan's first 5-year remedial amendment cycle that ends more than 12 months after we received your application. This letter expires on January 31, 2016. This letter considered the 2009 Cumulative List of Changes in Plan Qualification Requirements.
18
(Selective)
You can't rely on this letter after the end of the plan's first 5-year remedial amendment cycle that ends more than 12 months after we received the application. This letter expires on January 31, 2022. This letter considered the 2015 Cumulative List of Changes in Plan Qualification Requirements.
19
(Selective)
This determination letter applies to the provisions for the qualification requirements under the Internal Revenue Code, and doesn't apply to the addendum for the qualification requirements under the Puerto Rico Internal Revenue Code.
20
(Selective)
You can't rely on this letter after the end of the plan's first 5-year remedial amendment cycle that ends more than 12 months after we received the application. This letter expires on January 31, ^^^^.
21
(Selective)
This letter considered the ^^^^ Cumulative List of Changes in Plan Qualification Requirements.
22
(Selective)
This letter considered up to the ^^^^ Required Amendments List changes in plan qualification requirements.
24
(Selective)
You can't rely on this letter after the end of the plan's 5-year remedial amendment cycle that ends more than 12 months after we received the application. Because you filed this application with a Social Security number, we base the next 5-year remedial amendment cycle on the employer identification number we assigned when you filed this application. This letter expires on January 31, ^^^^.
25
(Selective)
This letter considered the ^^^^ Cumulative List of Changes in Plan Qualification Requirements.
26
(Selective)
This letter expires on the earlier of the date of the employer's next determination letter, or the end of the next two-year period we announce that makes up part of the next six-year remedial amendment/approval cycle applicable to adopting employers of pre-approved defined ^^^^^^^^^^^^^ plans.
29
(Selective)
Because your trust was created or organized outside the United States, it doesn't qualify for exemption under IRC Section 501(a). Although the trust is not a qualified trust, distributions from and contributions to the trust are eligible for favorable tax treatment to the extent IRC Sections 402 and 404 allow.
31
(Selective)
This determination doesn't apply to the effect this plan may have on the exclusion allowance under IRC Section 403(b) (see Revenue Ruling 75-481, 1975-2 Cumulative Bulletin 188).
32
(Selective)
Based on the information you provided, you ^^^^^^^ a member of an Affiliated Service Group.
34
(Selective)
Based on the information you provided, this plan ^^^^^^^^^^^^^^^^^ the requirements of IRC Section 414(n), as amended by the Small Business Job Protection Act.
40
(Selective)
This determination letter applies to the plan adopted on ^^^^^^^^^^^^^^^^^^^^.
41
(Selective)
This determination letter applies to the amendments dated on ^^^^^^^^^^^^^^^^^^^^.
42
(Selective)
This determination letter also applies to the amendments dated on ^^^^^^^^^^^^^^^^^^^^.
43
(Selective)
This determination letter also applies to the amendments dated on ^^^^^^^^^^^^^^^^^^^^.
44
(Selective)
We made this determination on the condition you adopt the proposed amendments submitted in your letter dated ^^^^^^^^^^^^^^^^^^^^, on or before the date provided in Income Tax Regulations Section 1.401(b)-1.
45
(Selective)
This determination also applies to the proposed amendments you submitted in your letter dated ^^^^^^^^^^^^^^^^^^^^. You must adopt the proposed amendments on or before the date provided in Treasury Regulations Section 1.401(b)-1.
46
(Selective)
We made this determination on the condition you adopt the proposed restated plan submitted with your or your representative's letter dated ^^^^^^^^^^^^^^^^^. You must adopt the proposed plan on or before the date provided in Treasury Regulations Section 1.401(b)-1.
47
(Selective)
This determination letter also considers the proposed amendments included with your determination letter application. You must adopt the proposed amendments on or before the date provided in Income Tax Regulations Section 1.401(b)-1.
48
(Selective)
This determination letter applies to our review of the working copy of the plan and the associated amendments submitted with your application.
49
(Selective)
We based this replacement letter on representations you or your representative made in a telephone call or letter.
50
(Selective)
This plan satisfies the requirements of IRC Section 4975(e)(7).
51
(Selective)
This determination letter applies to the trust document adopted on ^^^^^^^^^^^^^^^^^^^^.
53
(Selective)
This determination letter establishes that the plan meets the requirements of IRC Section 401(a)(2) as modified by IRC Section 420 for certain transfers of plan assets made before January 1, 2006. It doesn't establish whether the plan satisfies IRC Section 401(a)(2) for any other transfer of plan assets.
55
(Selective)
Based on the information you provided, you’re a participating employer in a multiple employer plan under IRC Section 413(c).
56
(Selective)
This determination letter establishes that the plan meets the requirements of IRC Section 401(a)(2) as modified by IRC Section 420 for certain transfers of plan assets. It doesn't establish whether the plan satisfies IRC Section 401(a)(2) for any other transfer of plan assets.
57
(Selective)
Based on the information you provided, we determined that a partial termination occurred on ^^^^^^^^^^^^^^^^^.
58
(Selective)
Based on the information you provided, we determined that a partial termination didn’t occur.
59
(Selective)
This letter replaces our letter dated on or about ^^^^^^^^^^^^^^^^^.
60
(Selective)
We based this determination letter solely on your claim the plan meets the requirements of a governmental plan under IRC Section 414(d).
61
(Selective)
This determination letter applies to the plan you submitted with your application dated ^^^^^^^^^^^^^^^^^.
62
(Selective)
This determination letter establishes that the plan meets the requirements of Internal Revenue Code Section 401(a)(2) as modified by IRC Section 420 for certain transfers of plan assets made before January 1, 2026. It doesn't establish whether the plan meets the requirements of IRC Section 401(a)(2) for any other transfer of plan assets.
63
(Selective)
This determination letter establishes that the plan meets the requirements of Section 401(a)(2) of the Internal Revenue Code (the Code) as modified by Section 420 of the code for certain transfers of plan assets made before January 1, 2014. This letter does not establish whether the plan satisfies Section 401(a)(2) of the Code for any other transfer of plan assets.
66
(Selective)
This determination letter applies to the plan and related documents submitted with the application.
67
(Selective)
You can't rely on this letter after the end of the plan's second 5-year remedial amendment cycle that ends more than 12 months after we received the application. This letter expires on January 31, 2017. This letter considers the 2010 Cumulative List of Changes in Plan Qualification Requirements.
68
(Selective)
You can't rely on this letter after the end of the plan's second 5-year remedial amendment cycle that ends more than 12 months after we received the application. This letter expires on January 31, 2018. This letter considers the 2011 Cumulative List of Changes in Plan Requirements.
69
(Selective)
You can't rely on this letter after the end of the plan's second 5-year remedial amendment cycle that ends more than 12 months after we received the application. This letter expires on January 31, 2019. This letter considered the 2012 Cumulative List of Changes in Plan Qualification Requirements.
70
(Selective)
You can't rely on this letter after the end of the plan's second 5-year remedial amendment cycle that ends more than 12 months after we received the application. This letter expires on January 31, 2020. This letter considered the 2013 Cumulative List of Changes in Plan Qualification Requirements.
71
(Selective)
You can't rely on this letter after the end of the plan's second 5-year remedial amendment cycle that ends more than 12 months after we received the application. This letter expires on January 31, 2021. This letter considered the 2014 Cumulative List of Changes in Plan Qualification Requirements.
72
(Selective)
This letter doesn't apply to plan features that allow you to invest plan assets from rollover accounts into employer securities. These features may result in excise tax under IRC Section 4975. This letter also doesn't apply to the taxability of the rollover funds.
75
(Selective)
This letter is not a determination with respect to plan (or amended plan) language under Section 3 of the Defense of Marriage Act (DOMA), Pub. L. 104-199, 110 Stat 2419 or U.S. v. Windsor, 133 S. Ct. 2675 (2013), which invalidated that section.
76
(Selective)
This determination letter expresses no opinion about the federal tax consequences of the replacement, or proposed replacement, of any joint and survivor, single life, or other annuity paid with a lump sum payment or other fast-tracked form of distribution.
77
(Selective)
This determination letter establishes the plan amendment implementing a lump sum risk-transferring program providing an acceleration of ongoing annuity payments. It meets pre-notice acceleration requirements of Notice 2015-49.
5996
(Selective)
The information on the enclosed addendum is an integral part of this determination. Please read it and keep it with this letter.
5998
(Automatic)
If you submitted a Form 2848, Power of Attorney and Declaration of Representative, or Form 8821, Tax Information Authorization, with your application and asked us to send your authorized representative or appointee copies of written communications, we will send a copy of this letter to him or her.
5998
(Automatic)
If you have questions, contact the person listed at the top of this letter.
5999
(Automatic)
Sincerely,



Director, Employee Plans
Rulings and Agreements
7033
(Selective)
This determination letter doesn't apply to any parts of the document that incorporate the terms of an auxiliary agreement (collective bargaining, reciprocity, or participation agreement), unless you attach the exact language of the sections you incorporated by reference to the plan document.
7198
(Selective)
The retiree medical benefit account feature of this plan meets the requirements of IRC Section 401(h).
7199
(Selective)
We based this determination solely on your representation the plan is a church plan under IRC Section 414(e).
8502
(Selective)
Addendum

Letter 5275 (DO/CG)
Withdrawal Letter

EDS
Paragraph
Numbers
Text
  Employer Identification Number:
  DLN:
  Person to Contact:
  ID#:
  Contact Telephone Number:
  Plan Name:
  Plan Number:
[Salutation]  
1
(Automatic)
As you requested, we discontinued our review of your determination letter application for the plan qualification. When you withdrew your application, we hadn't determined whether your plan qualifies under the law, which isn't a failure to make a determination within the meaning of Internal Revenue Code Section 7476(b)(3).
2
(Automatic)
If you paid a user fee with your application, we'll send you a refund check within 8 weeks. If you submit another determination letter request for this plan, you must pay another user fee.
4
(Required)
If you still want a plan determination letter, submit a new application package per Revenue Procedure ^^^^^^^ and 2016-37. Don't include the Applicant Identification Sheet associated with your original application. You must:
Restate your plan to meet the applicable Required Amendments List
Include all executed and dated amendments
Pay a new user fee.
5
(Automatic)
If you have questions, you can contact the person listed at the top of this letter, or visit our website at www.irs.gov/retirement-plans. Keep this letter for your records.
5997
(Automatic)
If you submitted a Form 2848, Power of Attorney and Declaration of Representative, or Form 8821, Tax Information Authorization, with your application and asked us to send your authorized representative or appointee copies of written communications, we’ll send a copy of this letter to him or her.
5999
(Automatic)
Sincerely,



Director, Employee Plans
Rulings and Agreements
8000
(Required)
Date of Withdrawal Letter:
^^^^^^^^^^^^^^^^^^^

Letter 5276 (DO/CG)
QAS Case Assignment

EDS
Paragraph
Numbers
Text
  Employer Identification Number:
  DLN:
  Person to Contact:
  ID#:
  Contact Telephone Number:
  Plan Name:
  Plan Number:
[Salutation]  
1
(Automatic)
EP Determinations completed the initial review of your application for a determination letter and forwarded it to us. We review applications to ensure that EP Determinations processed them according to all technical and procedural guidelines. Once our review is complete, we'll issue your determination letter.
5995
(Automatic)
If you have any questions, you can contact the person listed at the top of this letter. Keep a copy of this letter for your records.
5997
(Automatic)
If you submitted a Form 2848, Power of Attorney and Declaration of Representative, or Form 8821, Tax Information Authorization, with your application and asked us to send your authorized representative or appointee copies of written communications, we are sending a copy of this letter to him or her.
8500
(Required)
Sincerely,



Manager, Employee Plans Determinations
Quality Assurance

Letter 5535 (DO/CG)
Open RAC Letter

EDS
Paragraph
Numbers
Text
  Employer Identification Number:
  DLN:
  Person to Contact:
  ID#:
  Contact Telephone Number:
  Plan Name:
  Plan Number:
[Salutation]  
1
(Required)
We discontinued our consideration of your determination letter application and closed your case as incomplete under Revenue Procedure (Rev. Proc.) ^^^^^^^^^^^^^^^^^^. Despite requests for the items on the enclosed List of Missing Items, we didn't receive the items we need to determine if the plan is qualified under Internal Revenue Code Section 401(a).
2
(Selective)
We did not receive the previously requested items on the enclosed List of Missing Items, that we needed to determine if the plan is qualified under Section 401(a) of the Internal Revenue Code. User fees, if applicable, are not refundable for requests that we close as incomplete.
3
(Automatic)
We'll treat the application as a withdrawal, and our records won't show a pending application for a determination letter for the plan. User fees, if applicable, can't be refunded for requests closed as incomplete.
4
(Selective)
If you still want a plan determination letter, you or your authorized representative must submit a new application package and include the additional information we requested, a copy of this letter, and a new user fee (if applicable) to the address provided in Rev. Proc. ^^^^^^^^^^^^^^^^^^^^. To be considered on-cycle, you must submit your application by the end of your applicable remedial amendment cycle submission period or within 30 days of this letter, whichever is later.
5
(Selective)
If you still want a determination letter for your plan, you or your authorized representative must submit a new application package and include the additional information we requested, a copy of this letter, and a new user fee (if applicable) to the address provided in Rev. Proc. ^^^^^^^^^^^^^^^^^^. To be considered on-cycle, you must submit your application by the end of your applicable submission period.
6
(automatic)
Because we closed your determination letter application, your plan can't use the Voluntary Correction Program to correct any failure we identified, or one that is related to any information request made during the determination letter process (Rev. Proc. 2016-51 Sections 4.02 and 5.08(3)). In addition, under the Self-Correction Program, we consider the plan to be under examination (per Rev. Proc. 2016-51 Section 5.08) for any failure described in the previous sentence regarding your plan's eligibility to correct those failures.
7
(Selective)
If you have questions, contact the person at the top of this letter. You can also contact his or her manager, Cathy Waite, at (513) 975-6673.
8
(Selective)
If you have questions, contact the person at the top of this letter. You can also contact his or her manager, Gregory East, at (513) 975-6220.
9
(Selective)
If you have questions, contact the person at the top of this letter. You can also contact his or her manager, Melissa Whelan, at (513) 975-6686.
10
(Selective)
If you have questions, contact the person at the top of this letter. You can also contact his or her manager, Sandra Barnes, at (513) 975-6074.
12
(Selective)
If you have questions, contact the person at the top of this letter. You can also contact his or her manager, Cathy Greenwood, at (470) 639-2503.
13
(Selective)
If you have questions, contact the person at the top of this letter. You can also contact his or her manager, Jeff Nelson, at (513) 975-6509.
15
(Selective)
If you have questions, contact the person at the top of this letter. You can also contact his or her manager, William Anderson, at (513) 975-6061.
16
(Selective)
If you have questions, contact the person at the top of this letter. You can also contact his or her manager, Ryan McDonald, at (513) 975-6470.
18
(Selective)
If you have question, contact the person at the top of this letter. You can also contact his or her manager, Avaneesh Bhagat, at (626) 927-1410.
20
(Selective)
If you have questions, contact the person at the top of this letter. You can also contact his or her manager, Frederick Parker, at (513) 975-6527.
5995
(Automatic)
Keep this letter for your records.
5997
(Automatic)
If you submitted a Form 2848, Power of Attorney and Declaration of Representative, or Form 8821, Tax Information Authorization, with your application and asked us to send your authorized representative or appointee copies of written communications, we’ll send a copy of this letter to him or her.
5999
(Automatic)
Sincerely,



Director, Employee Plans
Rulings and Agreements
8503
(Automatic)
Enclosure:
List of Missing Items

Letter 5536 (DO/CG)
Final Disposition Letter

EDS
Paragraph
Numbers
Text
  Employer Identification Number:
  DLN:
  Person to Contact:
  ID#:
  Contact Telephone Number:
  Plan Name:
  Plan Number:
[Salutation]  
1
(Required)
We discontinued our review of your determination letter application and closed your case as incomplete under Revenue Procedure (Rev. Proc.) ^^^^^^^^^^^^^^^^ (updated annually).
2
(Automatic)
We previously requested the items on the enclosed List of Missing Items but didn't receive them. Therefore, we can't determine if the plan is qualified under Internal Revenue Code Section 401(a). We can't refund user fees, if applicable, for requests we close as incomplete.
3
(Required)
We'll treat the application as withdrawn for purposes of Rev. Proc. ^^^^^^^^^. Our records won't show a pending application for a determination letter for the plan. Because the remedial amendment cycle in which you submitted the plan has expired, we'll treat any application we receive for this plan before its next remedial amendment cycle submission period as off-cycle.
4
(Automatic)
Because we closed your determination letter application, your plan can't use the Voluntary Correction Program to correct any failure we identified or one related to any information request we made during the determination letter process (Rev. Proc. 2016-51 Sections 4.02 and 5.08(3)). In addition, we consider the plan to be under examination (Rev. Proc. 2016-51 Section 5.08(3)) for any failure described in the previous sentence in determining your plan's eligibility to correct those failures under the Self-Correction Program.
6
(Selective)
If you have questions, contact the person listed at the top of this letter. You can also contact his or her manager, Cathy Waite, at (513) 975-6673.
7
(Selective)
If you have questions, contact the person listed at the top of this letter. You can also contact his or her manager, Frederick Parker, at (513) 975-6527.
8
(Selective)
If you have questions, contact the person listed at the top of this letter. You can also contact his or her manager, Gregory East, at (513) 975-6220.
9
(Selective)
If you have questions, contact the person listed at the top of this letter. You can also contact his or her manager, Melissa Whelan, at (513) 975-6686.
10
(Selective)
If you have questions, contact the person listed at the top of this letter. You can also contact his or her manager, Sandra Barnes, at (513) 975-6074.
12
(Selective)
If you have questions, contact the person listed at the top of this letter. You can also contact his or her manager, Cathy Greenwood, at (470) 639-2503.
13
(Selective)
If you have questions, contact the person listed at the top of this letter. You can also contact his or her manager, Jeff Nelson, at (513) 975-6509.
15
(Selective)
If you have questions, contact the person listed at the top of this letter. You can also contact his or her manager, William Anderson, at (513) 975-6061.
16
(Selective)
If you have questions, contact the person listed at the top of this letter. You can also contact his or her manager, Ryan McDonald, at (513) 975-6470.
18
(Selective
If you have questions, contact the person listed at the top of this letter. You can also contact his or her manager, Avaneesh Bhagat, at (626) 927-1410.
5995
(Automatic)
Please keep this letter for your records.
5997
(Automatic)
If you submitted a Form 2848, Power of Attorney and Declaration of Representative, or Form 8821, Tax Information Authorization, with your application and asked us to send your authorized representative or appointee copies of written communications, we’ll send a copy of this letter to him or her.
5999
(Automatic)
Sincerely,



Director, Employee Plans
Rulings and Agreements
8503
(Automatic)
Enclosures:
List of Missing Items

Letter 5888 (DO/CG)
Failure to Respond - Rev. Proc. 2016-37 Cases

EDS
Paragraph
Numbers
Text
  Employer Identification Number:
  DLN:
  Person to Contact:
  ID#:
  Contact Telephone Number:
  Plan Name:
  Plan Number:
[Salutation]  
1
(Required)
We stopped our consideration of your determination letter application and closed your case as incomplete under Revenue Procedure (Rev. Proc.) ^^^^^^^^^^. Although we previously requested items on the enclosed List of Missing Items, we didn't receive the items we needed to determine if the plan is qualified under Internal Revenue Code Section 401(a).
3
(Automatic)
We'll treat the application as a withdrawal, and our records won't show a pending determination letter application for your plan. We can't refund user fees for incomplete applications.
5
(Required)
You or your authorized representative can submit a new application only if one of the circumstances listed in Rev. Proc. 2016-37 Section 4.03 applies as of the date of the new submission. Otherwise, you aren't eligible to resubmit a determination letter application. If you are eligible, and you still want a determination letter for your plan, submit a new application package and include the additional information we requested, a copy of this letter, and a new user fee (if applicable) to the address in Rev. Proc. ^^^^^^^^^^^^^^^^^^^^.
7
(Automatic)
Because we closed your determination letter application, your plan can't use the Voluntary Correction Program to correct any failure we identified or one related to any request for information we made during the determination letter process (Rev. Proc. 2016-51 Sections 4.02 and 5.08(3)). In addition, under the Self-Correction Program, we consider the plan under examination (as defined in Section 5.08 of Rev. Proc. 2016-51) for any failure described in the previous sentence in determining your plan's eligibility to correct those failures.
12
(Selective)
If you have questions, you can contact the person listed at the top of this letter. You can also contact his or her manager, Cathy Waite, at (513) 975-6673.
13
(Selective)
If you have questions, you can contact the person listed at the top of this letter. You can also contact his or her manager, Gregory East, at (513) 975-6220.
14
(Selective)
If you have questions, you can contact the person listed at the top of this letter. You can also contact his or her manager, Melissa Whelan, at (513) 975-6686.
15
(Selective)
If you have questions, you can contact the person listed at the top of this letter. You can also contact his or her manager, Sandra Barnes, at (513) 975-6074.
17
(Selective)
If you have questions, you can contact the person listed at the top of this letter. You can also contact his or her manager, Cathy Greenwood, at (470) 639-2503.
18
(Selective)
If you have questions, you can contact the person listed at the top of this letter. You can also contact his or her manager, Jeff Nelson, at (513) 975-6509.
20
(Selective)
If you have questions, you can contact the person listed at the top of this letter. You can also contact his or her manager, William Anderson, at (513) 975-6061.
21
(Selective)
If you have questions, you can contact the person listed at the top of this letter. You can also contact his or her manager, Ryan McDonald, at (513) 975-6470.
23
(Selective)
If you have questions, you can contact the person listed at the top of this letter. You can also contact his or her manager, Avaneesh Bhagat, at (626) 927-1410.
24
(Selective)
If you have any questions, you can contact the person listed at the top of this letter. You can also contact his or her manager, Frederick Parker, at (513) 975-6527.
5997
(Automatic)
If you submitted a Form 2848, Power of Attorney and Declaration of Representative, or Form 8821, Tax Information Authorization, with your application and asked us to send your authorized representative or appointee copies of written communications, we’ll send a copy of this letter to him or her.
5998
(Automatic)
Please keep this letter for your records.
5999
(Automatic)
Sincerely,



Director, Employee Plans
Rulings and Agreements
8503
(Automatic)
Enclosure:
List of Missing Items

Letter 5889 (DO/CG)
Partial Termination Letter

EDS
Paragraph
Numbers
Text
  Employer Identification Number:
  DLN:
  Person to Contact:
  ID#:
  Contact Telephone Number:
  Plan Name:
  Plan Number:
[Salutation]  
1
(Automatic)
Based on the information you provided, we're issuing this determination for your plan listed above.
3
(Automatic)
The scope of our determination is limited to your request regarding a partial termination and only applies to whether a partial termination has occurred. For more information about partial terminations, visit www.irs.gov/ retirement-plans/retirement-plan-faqs-regarding-partial-plan-termination.
5
(Automatic)
The determination doesn't apply to other issues related to your plan under the Internal Revenue Code.
7
(Automatic)
You must keep this letter, the application forms, and all correspondence related to this application.
9
(Selective)
Based on the information you provided, we determined that a partial termination occurred on ^^^^^^^^^^^^^^^^^^^^.
11
(Selective)
Based on the information you provided, we determined that a partial termination did not occur.
13
(Selective)
This letter replaces our letter dated on or about ^^^^^^^^^^^^^^^^^^^^^.
5990
(Automatic)
If you submitted a Form 2848, Power of Attorney and Declaration of Representative, or Form 8821, Tax Information Authorization, with your application and asked us to send your authorized representative or appointee copies of written communications, we'll send a copy of this letter to him or her.
5991
(Automatic)
If you have questions, you can contact the person at the top of this letter.
5992
(Automatic)
Thank you for your cooperation.
5999
(Automatic)
Sincerely,



Director, Employee Plans
Rulings and Agreements
8503
(Selective)
Enclosure: