SECTION 13. GROUP TRUSTS

Scope .01 This section provides special procedures for requesting a determination letter on the qualified status of a group trust under Rev. Rul. 81–100, as clarified and modified by Rev. Rul 2004–67.

Required information .02 A request for a determination letter on the status of a group trust as described in Rev. Rul. 81–100 is made by submitting a written request demonstrating how the group trust satisfies the five criteria listed in Rev. Rul. 81–100, together with the trust instrument and related documents. Rev. Rul. 2004–67 extends the ability to participate in group trusts to eligible governmental plans under § 457(b) and clarifies the ability of certain individual retirement accounts under § 408 to participate. The revenue ruling provides model language, one for group trusts that have received favorable determination letters and the other for trusts that have received letter rulings.