Yahoo Answers is shutting down on May 4th, 2021 (Eastern Time) and beginning April 20th, 2021 (Eastern Time) the Yahoo Answers website will be in read-only mode. There will be no changes to other Yahoo properties or services, or your Yahoo account. You can find more information about the Yahoo Answers shutdown and how to download your data on this help page.

When did the IRS start issuing determination letters for 401Ks? Please provide a link.?

Trying to find when the IRS first started determination letters. Looking into a 401k started in 1998 with a prototype letter.

1 Answer

Relevance
  • 8 years ago
    Favorite Answer

    401(k) plans were created by the Revenue Act of 1978 (Pub. L. No. 95-600, 92 Stat. 2763, 2785 (Nov. 6, 1978)). While largely obscure until some time in the 1980s, it would stand to reason that determination letters started to flow sometime after the act was signed into law.

    The plan administrator or the sponsoring employer can request a copy of the determination letter from the IRS. To request an original copy of the determination letter, provide the name of the plan sponsor, plan sponsor’s EIN, plan number, plan name, year the letter was issued (not required, but helpful), and the fax number to which the reprinted letter should be sent. This information can be faxed to the IRS at (513) 263-4330 or mail at Internal Revenue Service, PO Box 2508, Rm 5-120, Cincinnati, OH 45201 Attn: Manager, EP Correspondence.

Still have questions? Get your answers by asking now.