[Code of Federal Regulations]
[Title 26, Volume 18]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR301.6104(a)-2]

[Page 66-67]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents
 
                         Information and Returns
 
Sec. 301.6104(a)-2  Public inspection of material relating to pension 
and other plans.

    (a) Material open to inspection. Except as provided in Sec. 
301.6104(a)-4 with respect to plans having fewer than 26 participants, 
an application for a determination letter which is filed with the 
Internal Revenue Service after September 2, 1974, together with 
supporting documents filed by the applicant in support of the 
application, will be open to public inspection under section 
6104(a)(1)(B) (i) and (ii). An application for a determination letter 
and supporting documents will be open to public inspection whether or 
not the application is withdrawn by the applicant, and whether or not 
the Internal Revenue Service determines that the plan, account, or 
annuity to which the application relates is qualified or that any 
related trust or custodial account is exempt from tax.
    (b) Documents included in the term ``application for a determination 
letter''--(1) Employees' plans and individual retirement plans. For 
purposes of this section, the term ``application for a determination 
letter'' includes the documents that an applicant files with respect to 
a request that the Internal Revenue Service determine the qualification 
of--

[[Page 67]]

    (i) A pension, profit-sharing, or stock bonus plan under section 
401(a),
    (ii) An annuity plan under section 403(a),
    (iii) A bond purchase plan under section 405(a), or
    (iv) An individual retirement account or annuity described in 
section 408 (a), (b) or (c).
    (2) Tax exempt trusts or custodial accounts. The term ``application 
for a determination letter'' also includes the documents an applicant 
files with respect to a request that the Internal Revenue Service 
determine the exemption from tax under section 501(a) of an organization 
forming part of a plan or account described in subparagraph (1) of this 
paragraph, or a custodial account described in section 401(f).
    (3) Master, prototype and pattern plans. The term ``application for 
a determination letter'' also includes documents which an applicant 
files with respect to a request for approval of a master, prototype, 
pattern or other such plan or account.
    (4) Prescribed forms and application letters. With respect to an 
application for a determination letter described in this paragraph (b) 
for which an application form is prescribed, the application for a 
determination letter includes the form and all documents and statements 
required to be filed in connection with the form. With respect to an 
application for a determination letter for which no application form is 
prescribed, the application for a determination letter includes the 
application letter and all documents and statements the Internal Revenue 
Service requires to be submitted with the application letter.
    (c) Documents not constituting an ``application for a determination 
letter''. The following are not applications for a determination letter 
for purposes of this section:
    (1) An incomplete application that is returned without action for 
proper completion,
    (2) An application that is returned without action to the applicant 
for failure to notify all interested parties in accordance with the 
regulations under section 7476 (relating to declaratory judgments), and
    (3) A request for a ruling as to whether a proposed transaction is a 
prohibited transaction under section 4975.
    (d) Supporting documents. ``Supporting documents'', as used with 
respect to an application for a determination letter which is open to 
public inspection under this section, means any statement or document 
submitted in support of the application which is not specifically 
required by the application form or the Internal Revenue Service. For 
example, a legal brief submitted in support of an application for a 
determination letter is a supporting document.
    (e) Applicant. For purposes of this section, Sec. 301.6104(a)-3 
(relating to Internal Revenue Service letters and documents open to 
public inspection) and Sec. 301.6104(a)-5 (relating to the withholding 
of certain information from public inspection), an ``applicant'' 
includes, but is not limited to, an employer, plan administrator (as 
defined in section 414(g)), labor union, bank, or insurance company that 
files an application for a determination letter.

(Secs. 6104(a)(1)(A), 6104(a)(1)(B), and 7805 of the Internal Revenue 
Code of 1954 (72 Stat. 1660, 88 Stat. 940, 68A Stat. 917; 26 U.S.C. 
6104(a)(1)(A), 6104(a)(1)(B), 7805))

[T.D. 7845, 47 FR 50487, Nov. 8, 1982]