Affiliated Service Group

[Guest djw]

Do you know of any way to obtain an IRS Affilliated Service Group determination with respect to a 403(b) plan?

[J Simmons]

Currently, I do not. However, the IRS is promising a pre-approved, prototype plan document approval and determination letter process for 403b plan documentation. It is supposed to be opened in 2009. If so, you might be able to make a determination letter application as part of that program, and the IRS application form might allow for the applicant to also ask for an ASG determination.

[Guest djw]

If the 403(b) prototype determination letter procedure operates like the qualified plans determination letter procedure, there will be no opportunity to request an Affiliated Service Group determination because that question cannot be raised in a Form 5307 filing.

[Guest Sieve]

But it can be raised in a Form 5300 filing (with a larger user fee, of course, than for a Form 5307). And a prototype plan certainly is permitted to file for an FDL on a Form 5300. So, if 403(b) determination letter procedures are comparable to a qualfiied plan, then receving an ASG ruling will be possible.

[Guest djw]

Thank you to both J Simmons and Sieve. However, does anyone know of a way to obtain an Affiliated Service Group determination CURRENTLY that does not relate to a qualified plan; e.g., a Cafeteria Plan, a 403(b) plan, etc.?