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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

U.S. Certifications will only be issued to a trust that is part of an employee benefit plan during the employee benefit plan's first year of existence if the plan is administered by a qualified custodian bank.

Issue certification.

  1. The plan was not required to file Form 5500

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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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