Group Trusts-Revenue Ruling 81-100 - Including Modifications from Revenue Rulings…

Group Trusts, described in Revenue Ruling 81-100, that have received a determination letter recognizing its exempt status under section 501(a) must attach a copy of that letter to their Form 8802.

Group Trusts, described in Revenue Ruling 81-100, certification applications submitted for Switzerland, with respect to dividends paid by a Swiss Corporation, must also provide a statement that, “The trust is operated exclusively or almost exclusively to earn income for the benefit of pension funds that are themselves entitled to benefits under the Switzerland Income Tax Treaty as a resident of the United States.”