PART II. PROCEDURES FOR DETERMINATION LETTER REQUESTS
Internal Revenue Bulletin 2023-1 · 2026-10-03 edition · updated 2026-10-04 · United States
Part IIA. REQUESTING DETERMINATION LETTERS
Rev. Rul. 2004-67 extends the ability to participate in group trusts to eligible…¶
under § 457(b) and clarifies the ability of certain individual retirement accounts under § 408 to participate. Rev. Rul. 2011-1 extends the ability to participate in group trusts to custodial accounts under § 403(b)(7), retirement income accounts under § 403(b)(9), and governmental retiree benefit plans under § 401(a)(24). There are two model amendments in Rev. Rul. 2011-1. Amendment 1 is for a group trust that received a determination letter from EP Determinations prior to January 10, 2011, that the group trust satisfies Rev. Rul. 81-100, but that does not satisfy the separate account requirement of paragraph (6) of the holding of Rev. Rul. 2011-1. Amendment 2 is for a group trust that received a determination letter from EP Determinations prior to January 10, 2011, that the group trust satisfies Rev. Rul. 81-100, as modified by Rev. Rul. 2004-67, and that intends to permit custodial accounts under § 403(b)(7), retirement income accounts under § 403(b)(9), or § 401(a)(24) governmental retiree benefit plans to participate in the group trust. Rev. Rul. 2014-24 extends the ability to participate in a group trust to certain retirement plans qualified only under the Puerto Rico Code, and clarifies that assets held by certain separate accounts maintained by insurance companies may be invested in group trusts that satisfy Rev. Rul. 81-100. Section 336(e) of the PATH Act modifies the rules for investment by certain church plan entities in a group trust.
Required forms .03
(1) Form 8717, User Fee for Employee Plan Determination Letter Request (for paper submissions only). For electronic submissions, www.pay.gov will require the user fee and documents to be submitted electronically at the time the form is being submitted. For document requirements, “See ‘What to File’ in the Instructions to Form 5316 for a list of what to include in the submission, www.irs.gov/pub/irs-pdf/f5316.pdf.
(2) Form 2848, Power of Attorney and Declaration of Representative . If applicable, submit Form 8821, Tax Information Authorization.
(3) Form 5316, Application for Group or Pooled Trust Ruling , including a copy of the Procedural Requirements Checklist.
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