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Treasury Regulations · 26 CFR

§ 301.6104(a)-2. Public inspection of material relating to pension and other plans.

In effect eCFR current as of October 15, 2026

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

Regulation under 26 U.S.C. § 6104(a)

Cite as 26 CFR § 301.6104(a)-2

At a glance

Read from the text and its source citation. Not part of the regulation.

Status
In the current eCFR
Issued
November 8, 1982 by T.D. 7845
Issued under
26 U.S.C. § 6104(a)
Length
682 words · about 3 min to read
Defines
1 term
Cross-references
cites 8 Code sections and 3 regulations; cited by 3
(a) Material open to inspection. Except as provided in § 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for a determination letter and supporting documents will be open to public inspection whether or not the application is withdrawn by the applicant, and whether or not the Internal Revenue Service determines that the plan, account, or annuity to which the application relates is qualified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—
(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, § 301.6104(a)-3 (relating to Internal Revenue Service letters and documents open to public inspection) and § 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]

Terms defined here

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Other regulations under § 6104

Cross-references

Computed from the citations in the text of 26 CFR.

Code sections it cites

Regulations it cites

Cited by 3 other regulations

Amendment history

From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.

  1. Issued by T.D. 7845 (47 FR 50487)

Where it sits in 26 CFR

  1. Subchapter F Procedure and administration
  2. Part 301 Procedure and administration
  3. Subpart ECFR1b5d05d4bfe19f9 Information and Returns
  4. Records, statements, and special returns

Nearby sections