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Section 401(a) provides that a trust created or organized in the United States and forming a part of a stock bonus, pension, or profit-sharing plan of an employer for the exclusive benefit of its employees or their beneficiaries is qualified if it meets certain requirements. Section 401(a)(1) provides that one of these requirements is that…

Under what conditions may the assets of qualified plans under § 401(a), individual retirement accounts (IRAs) under § 408 (including Roth IRAs under §408A), and eligible governmental plans under § 457(b) be pooled in a group trust described in Rev. Rul. 81-100 with the assets of custodial accounts under § 403(b)(7), retirement income accounts under…

This revenue ruling modifies the rules for group trusts described in Rev. Rul. 81- 100, 1981-1 C.B. 326, as clarified and modified by Rev. Rul. 2004-67, 2004-2 C.B. 28. The modifications revise the generally applicable rules for these group trusts and, if certain requirements are met, permit the participation in group trusts of custodial accounts…

Part I Section 501.–Exemption From Tax on Corporations, Certain Trusts, Etc. 26 CFR 1.501(a)-1: Exemption from taxation. (Also, §§ 401, 403; 1.401(a)-2, 1.403(b)-8.) Rev. Rul. 2011-1

  Section 501.–Exemption From Tax on Corporations, Certain Trusts, Etc