Trust ID - SS-4

[Lou81]

We have a plan that we took over recently.  its a small plan with little distribution activity.

It does not appear that they have applied for a Trust id.  They can not locate if they did.

Is there any way to find out if they have one? 

If i try to apply for a new one the plan was effective in 1994, more than 25 years ago.  The system only allows 1 year in the future or 25 years in the past.  Would you just enter 1997 to apply for it?

Thanks!

 

 

 

[D Lewis]

I don't know if there is a way to find out.  I do know that if the number is not used for a long period of time it gets deactivated.

It's a big hassle and takes a long to time to get it active again when the IRS deactivates it.

I would wait until it's needed to process a distribution, and then apply for a new one at that time.  Use a more recent  plan effective date.  We have done that and not had an issue.

[Lois Baker]

Before December of 2009, IRS deactivated any EIN that had been inactive for "some period of time".  (See this archived IRS page.) 

IRS does describe a process for "reactivation" -- which might at least tell you whether they ever applied for one -- but in addition to the hassle, I do vaguely recall reports that long-deactivated IDs may have been recycled/reused.

The PDF Form SS-4 doesn't appear to include the 25-year restriction; fax submission supposedly gets an ID assigned within 4 days. (See How to Apply)