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A client received a 'random' audit letter. In the letter one of the items requested was a Form 56 and a 2848 for the trustee.

Form 56 for a qualified plan? First time for everything I guess. Auditor says that it is a new requirement for audits of plans. The IRS wants to make sure the trustee is 'qualified' and that the trust is a qualified trust.

Although we disagree based on IRC 6903 and 6036 that this applies to qualified plan trusts which are exempt under 501(a) of t he code, the auditor INSISTS on getting the form.

Anyone else run into this yet?

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