What information is required to be submitted to obtain a waiver?
Revenue Procedure 2009-4, Appendix A contains a sample letter ruling request format. Appendix B contains a checklist of information which should be submitted with ruling requests made under the revenue procedure. The following additional information should be supplied when making a request for an extension: a) Either the full name of the qualified retirement plan and the name of the employer which sponsors the plan, or the full name of the IRA holder and the name of the trustee/custodian of the IRA making the distribution; b) If the request is being made on behalf of a surviving spouse (beneficiary) of an IRA holder or plan participant, a copy of the beneficiary designation and a copy of the death certificate; c) If an IRA, the account number; d) The amount(s) of the distribution(s); e) The date(s) the distribution(s) was/were made; f) The amount of federal and/or state taxes, if any, withheld from the distribution; g) A statement as to why the distribution(s) was/were made. The statem
