Reporting under trust tax id vs. corporate tax id

[Guest sparkl80]

Under a small defined benefit plan (1-5 participants) is there any reason to report under a Trust Tax ID vs. a corporate Tax ID? I recently spoke with a broker who was establishing one of these plans and was concerned that once a 1099R was generated, the corporation's Tax ID might be used in error as that was the number requested on the application. Is this just a high net worth tax strategy or is each small business looking to establish a defined benefit plan required to establish a trust? Any citations of regs, etc. would be helpful.

[WDIK]

One prior discussion can be found at the folloing link.

http://benefitslink.com/boards/index.php?s...opic=29099&st=0

There are a number of other similar discussions that can be found.