Sponsoring organizations, employers, or employee associations file this form to request a ruling as to:
- whether a trust or custodial account agreement meets the requirements of section 408(a), 408(c), 408(p), or 408A, or
- whether an individual annuity meets the requirements of section 408(b), 408(p), or 408A.
Current Revision
Recent Developments
None at this time.