Pension & Benefits News IRS seeks comments on applications for group or pooled trust rulings
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Friday, March 22, 2019

IRS seeks comments on applications for group or pooled trust rulings

By Pension and Benefits Editorial Staff

The IRS is seeking comments on an extension of a currently approved collection of information concerning Form 5316 (Application for Group or Pooled Trust Ruling), which is filed by group/pooled trust sponsors to request a determination letter from the IRS that the trust is a group trust arrangement as described in Rev. Rul. 81-100. There are no changes being made at this time.

Written comments, which should be received on or before April 2, 2019, should be directed to: Laurie Brimmer, Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW., Washington, DC 20224.

SOURCE: 84 FR 1274.

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