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of 8821/2848’s

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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 name listed on the Form 5500 doesn't match the plan name listed on the application

Correspond for name change documentation; issue Letter 4064.

  1. The requestor responds with the correct documentation for the plan name change

Copy the name change documentation. Follow local procedures for forwarding the original name change documentation to Entity, keep a copy with the certification application. Then check using CC EMFOL(L) to see if the TIN and plan has filed or is not required to file.

  1. The plan filed the required Form 5500 or was not required to file

Issue certification, using the new name in the certificate name line field. Enter in the remarks field "Name change documentation forwarded to Entity" .

  1. IDRS indicates the plan must file but the requestor disagrees

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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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