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FAQs Regarding the Determination Letter Process
Internal Revenue Service [IRS] 
Nov. 12, 2002
Excerpt: What form should I file to notify the Internal Revenue Service of a plan merger, consolidation, spin-off, transfer of assets or liabilities, or of a qualified separate line of business? ... Is it important to retain copies of the application(s), demonstration(s), and related information that were submitted to the IRS? ... How do I obtain a copy of my prior determination letter?
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