Contributions to a Trust Without a Tax ID ?

[Guest mingblue]

Does anyone know what the implications are if a DB plan sponsor makes contributions to a trust that doesn't have a tax ID ?

In other words does the actuary for the plan still have to recognize the contributions and assets in this trust ?

Is the plan sponsor faced with any penalties ?

Is the ID just a nice to have rather than a need to have ?

[WDIK]

I do not think that it is a requirement that a trust have a separate identification number, although I think that most members of this forum would recommend it.