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IRS CCA: Plan Limitations Period Involving Subtrusts (IRC §401)

Jan. 14, 2022, 5:00 AM

Extending the limitations period is best done by using the standard Form 872-H and Form 56 when subtrust information is involved in filing a Form 5500, the Chief Counsel’s Office informally advised. The forms should be signed by the signatories of the relevant 5500 forms, the Chief Counsel’s Office provided. The name listed as the trust name should just be the name of the trust as it appears on the Form 5500, and the signatory just needs to be an entity of the trust listed on the 5500. A signature line or name for any entity other than what appears ...

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