Group/pooled trust sponsors file this
form to request a determination letter from the IRS for a
determination that the trust is a group trust arrangement as
described in Rev. Rul. 81-100, 1981-1 C.B. 326 as modified and
clarified by Rev. Rul. 2004-67, 2004-28 I.R.B.
USC 501 Name of Law: Exemption from tax on corporations,
certain trusts, etc.
US Code: 26
USC 401 Name of Law: Qualified pension, profit-sharing, and
stock bonus plans