Can someone get a copy of a Plan Document from Fed Govt

[AndyH]

Is it possible to obtain a copy of a plan document from the IRS or some other agency? Presumably the IRS might be the only option for a modern document and only if submitted as part of an FDL application.

[GBurns]

Do you mean a copy of someone's document or do you mean a copy of a "model" or "sample" document?

[AndyH]

I mean a copy of a Plan Document that has been adopted by a sponsor. Years ago, they were filed and theoretically available from the DOL.

Many are submitted to the IRS for FDL requests. Are, for example, those documents available to plan participants at a time later than the review period?

[GBurns]

Probably the easiest way to get it is to make a FOIA request as per the instructions on the website of the particular agency or plan. That way you get the correct name of the Records custodian and address etc.

[JanetM]

If you were a participant or beneficiary of the plan you can write the plan sponsor and request a copy. This is your right under ERISA.

[AndyH]

I am asking the question in general because the particular facts are a bit murky. Apparently someone died who may have owned a company with only one owner/employee and an attorney is trying to determine who the legal sponsor and Trustee are and whether or not the plan has other participants.

So it is upon death of the owner of a closely held business. Weird situation. Someone is trying to put the pieces of a puzzle together and I am passing on the question. I've already tried freeerisa.com and I don't see any filings close to the name although I was able to get the company address from a reverse EIN lookup.

A 5500 lookup from an EIN is now a "premium service" which I am not setup for.

Thanks for the responses.

[Blinky the 3-eyed Fish]

If there was only one participant and they were filing an EZ, it wouldn't be on Freeerisa.

[Belgarath]

It's very hit or miss, in our limited experience. Whoever has the POA in this situation can send a letter to the IRS, with whatever data they can scrape together - EIN, TIN, etc., and ask if they have anything. Sometimes the IRS can confirm that they applied for a FDL and even give you a date that the FDL was issued, sometimes they can't find you anything, and once in a while they have something that may help.

Odds are that it was never submitted. Where is the funding? Some mutual fund houses, for example, require a copy of the Plan before they will open an account.

Just grasping at straws...

[AndyH]

Belgarath, to whom would such a request at the IRS be addressed? It's a NY corporation I believe.

Blinky, I am aware of the filing requirements. There may be a non-owner participant-I'm uncertain-that's why I was looking.

[Belgarath]

Andy - I'd send it wherever a determination letter is normally filed. Don't have the address handy at the moment. The IRS has been pretty helpful on this, insofar as they are able to. The problem is, usually they don't have anything...

[JanetM]

Search the recent mail from financial institutions, if they had a plan they had to have it invested somewhere. Once you find the assets the financial institution would be able to tell you who the trustee and PA are. In my time in TPA land it was normally the participant/owner/employer.

[GBurns]

AndyH

Isn't this info as to whether or not there is/was a plan on the tax returns? If you do not have them you should be able to request copies of the returns or schedules from the IRS for whatever years you might suspect. A few years ago I was able to go back 10 years with no problems. They might be able to go back even further. Call or get a Practitioner to call the Practitioner Hotline and see what they think is available.

[mbozek]

There is an 800 number at the IRS which can be used to search for FDL. All you need is the name of the sponsor and the tax ID no. The IRS will do a search and send the fdl to the sponsor's representative. I dont know that plan docs are available from the IRS because of taxpayer confidentiality. At one time the sponsor could file a request for a copy of the plan doc with the IRS district office that issued the fdl and the IRS would search for the doc. dont know if this is still available. If the plan has assets there will be periodic reports from the financial institution

[Kirk Maldonado]

mbozek:

I had always assumed that the plan documents were protected from disclosure under the FOIA. My recollection, albeit pretty hazy at this point in time, is that there was a court decision holding that the favorable determination letters were not disclosable under the FOIA. Accordingly, I would assume that the plan documents are disclosable either.