Determination letter and can't find 1st doc from the 80's

[Jim Chad]

A client in an unusual situation wants to be certain of bankruptcy protection and wants the added protection of having a a determination letter. No body has the first document from the 80's. Will the IRS issue determination letter if you do not give them all of the documents for the Plan?

[J Simmons]

In my experience, no.

You could use EPCRS document failure correction. The initial document for a plan is a bit difficult because without it, arguably there was no plan until the first document you can produce took effect. You want to piece together what evidence you can of the initial document having existed, what it provided and when it took effect, despite not being able to produce a copy at this time. You might first try a 'John Doe' call to the IRS about what its EPCRS position might be before actually submitting.

[Bird]

Maybe. I know there was a time when they said, at least unofficially, that they wouldn't ask for documents from before "x" ("x" might have been TRA 86 but I'm not sure). But I've heard that in the current cycle, certain reviewers are asking for documents back to inception, period.

[rcline46]

You can also ask the service for a 'copy' or verification of the last determination letter. THey can actually verify that one was issued which would become your starting point. Its worth a try.