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of 8821/2848’s

Note:

Internal Revenue Manual Part 21. Customer Account Services · 2026-10-03 edition · updated 2026-10-04 · United States

Group trust and Common Trust fund procedures are described in this IRM. See IRM 21.8.4.4.12.9, Trust Applicants, for more information

Each participant in the group or pool is a resident of the United States. When these two items have been verified, issue certification.

Certification applications must specify each Employee Benefit Plan number requesting certification, in addition to the standard requirements for Certification applications.

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▸Contents — Internal Revenue Manual Part 21. Customer Account Services
Internal Revenue Manual Part 21. Customer Account Services

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