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DOL role in an IRS pension-plan determination request
Summary A correspondent asked DOL to help speed an IRS determination-letter application for a pension plan. DOL explained the statutory conditions for its own chance to comment on a plan qualification application and said this request did not meet them. It also said expediting the application was entirely within the IRS's jurisdiction.
Document
Federal opinion letter
Agency
U.S. Department of Labor, Employee Benefits Security Administration (EBSA)
Document number
P/OPINION 76-54
Date issued
April 5, 1976
Status
Unknown
EBSA's index does not mark withdrawn or superseded opinions; still posted on dol.gov as of 2026-10-26.
Status last verified October 26, 2026
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About this page: The full text below is the official document from U.S. Department of Labor, Employee Benefits Security Administration (EBSA). Ezel adds the plain-English summary and tracks the document's status. The official source linked on this page is authoritative for any reliance.
P/OPINION 76-54
3001
April 5, 1976
Dear :
This is in reply to your communication on behalf of of . requests assistance in expediting the application of the Pension Plan for an Internal Revenue Service Determination Letter. I am sorry we could not answer earlier.
Section 3001(b)(1) of the Employee Retirement Income Security Act of 1974 affords the Secretary of Labor the opportunity to comment on applications to the Secretary of the Treasury for Internal Revenue Service (IRS) Letters of Determination as to the qualification of employee pension plans under part I of subchapter D of Chapter 1 of the Internal Revenue Code of 1954. However, section 3001(2) states that:
"The Secretary of Labor may not request an opportunity to comment upon such an application unless he has been requested in writing to do so by the Pension Benefit Guaranty Corporation or by the lesser of --
(A) 10 employees,
(B) 10 percent of the employees
who qualify as interested parties within the meaning of the regulations referred to in subsection (a)."
request does not satisfy the requirements of this section. However, I might point out that is not requesting support of his comments on the application. He is only requesting that the application be expedited. This is entirely within the jurisdiction of IRS.
As requested, your correspondence is returned herewith.
Sincerely,
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