SECTION 13. FOREIGN SITUS

TRUSTS, FOREIGN EMPLOYERS

Scope .01 This section contains procedures for requesting determination letters involving foreign situs trusts and foreign employers.

Forms .02 A domestic employer adopting a foreign situs trust may request a determination letter regarding the qualification of its plan under § 401(a) by filing Form 5300, Form 5303 or Form 5307, whichever is appropriate, and Schedule Q.

Where to file .03 Such a request should be addressed to the key district director for the area in which the employer’s principal place of business is located. If there is a plan administrator, this material should be filed with the key district director for the area in which the plan administrator is located. See Announcement 96–92 and the instructions to Form 8717, User Fee for Employee Plan Determination Letter Request, for the jurisdictions and mailing addresses of the key district offices.

Foreign employers .04 In the case of a foreign employer and U.S. possessions, the request should be addressed to:

Internal Revenue Service P.O. Box 192 Covington, KY 41012–0192