Treasury Regulations (26 C.F.R.)
26 CFR § 301.6104(a)-2
Public inspection of material relating to pension and other plans.
# (a) Material open to inspection.
Except as provided in § 301.6104(a)-4 with respect to plans having fewer than 26 participants, an application for a determination letter which is filed with the Internal Revenue Service after September 2, 1974, together with supporting documents filed by the applicant in support of the application, will be open to public inspection under section 6104(a)(1)(B) (i) and (ii). An application for a determination letter and supporting documents will be open to public inspection whether or not the application is withdrawn by the applicant, and whether or not the Internal Revenue Service determines that the plan, account, or annuity to which the application relates is qualified or that any related trust or custodial account is exempt from tax.
# (b)
Documents included in the term “application for a determination letter”—(1) Employees' plans and individual retirement plans. For purposes of this section, the term “application for a determination letter” includes the documents that an applicant files with respect to a request that the Internal Revenue Service determine the qualification of—
(i) A pension, profit-sharing, or stock bonus plan under section 401(a),
(ii) An annuity plan under section 403(a),
(iii) A bond purchase plan under section 405(a), or
(iv) An individual retirement account or annuity described in section 408 (a), (b) or (c).
(2) Tax exempt trusts or custodial accounts. The term “application for a determination letter” also includes the documents an applicant files with respect to a request that the Internal Revenue Service determine the exemption from tax under section 501(a) of an organization forming part of a plan or account described in subparagraph (1) of this paragraph, or a custodial account described in section 401(f).
(3) Master, prototype and pattern plans. The term “application for a determination letter” also includes documents which an applicant files with respect to a request for approval of a master, prototype, pattern or other such plan or account.
(4) Prescribed forms and application letters. With respect to an application for a determination letter described in this paragraph (b) for which an application form is prescribed, the application for a determination letter includes the form and all documents and statements required to be filed in connection with the form. With respect to an application for a determination letter for which no application form is prescribed, the application for a determination letter includes the application letter and all documents and statements the Internal Revenue Service requires to be submitted with the application letter.
# (c) Documents not constituting an “application for a determination letter”.
The following are not applications for a determination letter for purposes of this section:
(1) An incomplete application that is returned without action for proper completion,
(2) An application that is returned without action to the applicant for failure to notify all interested parties in accordance with the regulations under section 7476 (relating to declaratory judgments), and
(3) A request for a ruling as to whether a proposed transaction is a prohibited transaction under section 4975.
# (d) Supporting documents.
“Supporting documents”, as used with respect to an application for a determination letter which is open to public inspection under this section, means any statement or document submitted in support of the application which is not specifically required by the application form or the Internal Revenue Service. For example, a legal brief submitted in support of an application for a determination letter is a supporting document.
# (e) Applicant.
For purposes of this section, § 301.6104(a)-3 (relating to Internal Revenue Service letters and documents open to public inspection) and § 301.6104(a)-5 (relating to the withholding of certain information from public inspection), an “applicant” includes, but is not limited to, an employer, plan administrator (as defined in section 414(g)), labor union, bank, or insurance company that files an application for a determination letter.
[T.D. 7845, 47 FR 50487, Nov. 8, 1982]
Source: view the official text
In this part (40 sections)
- 301.6103(h)(2)-1 · Disclosure of returns and return information…
- 301.6103(h)(4)-1 · Disclosure of returns and return information in…
- 301.6103(i)-1 · Disclosure of returns and return information (including…
- 301.6103(j)(1)-1 · Disclosures of return information reflected on…
- 301.6103(j)(5)-1 · Disclosures of return information reflected on…
- 301.6103(k)(6)-1 · Disclosure of return information by certain officers…
- 301.6103(k)(9)-1 · Disclosure of returns and return information…
- 301.6103(l)-1 · Disclosure of returns and return information for…
- 301.6103(l)(2)-1 · Disclosure of returns and return information to…
- 301.6103(l)(2)-2 · Disclosure of returns and return information to…
- 301.6103(l)(2)-3 · Disclosure to Department of Labor and Pension…
- 301.6103(l)(14)-1 · Disclosure of return information to United States…
- 301.6103(l)(21)-1 · Disclosure of return information to the Department…
- 301.6103(m)-1 · Disclosure of taxpayer identity information.
- 301.6103(n)-1 · Disclosure of returns and return information in…
- 301.6103(n)-2 · Disclosure of return information in connection with…
- 301.6103(p)(2)(B)-1 · Disclosure of returns and return information by…
- 301.6103(p)(4)-1 · Procedures relating to safeguards for returns or…
- 301.6103(p)(7)-1 · Procedures for administrative review of a…
- 301.6104(a)-1 · Public inspection of material relating to tax-exempt…
- 301.6104(a)-2 · Public inspection of material relating to pension and…
- 301.6104(a)-3 · Public inspection of Internal Revenue Service letters…
- 301.6104(a)-4 · Requirement for 26 or more plan participants.
- 301.6104(a)-5 · Withholding of certain information from public…
- 301.6104(a)-6 · Procedural rules for inspection.
- 301.6104(b)-1 · Publicity of information on certain information returns.
- 301.6104(c)-1 · Disclosure of certain information to State officials.
- 301.6104(d)-0 · Table of contents.
- 301.6104(d)-1 · Public inspection and distribution of applications for…
- 301.6104(d)-2 · Making applications and returns widely available.
- 301.6104(d)-3 · Tax-exempt organization subject to harassment campaign.
- 301.6105-1 · Compilation of relief from excess profits tax cases.
- 301.6106-1 · Publicity of unemployment tax returns.
- 301.6108-1 · Publication of statistics of income.
- 301.6109-1 · Identifying numbers.
- 301.6109-2 · Authority of the Secretary of Agriculture to collect…
- 301.6109-3 · IRS adoption taxpayer identification numbers.
- 301.6109-4 · IRS truncated taxpayer identification numbers.
- 301.6110-1 · Public inspection of written determinations and background…
- 301.6110-2 · Meaning of terms.