1. Which of the following statements regarding determination letters for quali

1. Which of the following statements regarding determination letters for qualified plans is true?

(a) When a qualified plan is created the plan sponsor must request a determination letter from the IRS.

(b) An employer who adopts a prototype plan must request a determination letter from the IRS.

(c) If a qualified plan is amended the plan sponsor must request a determination letter from the Department of Labor.

(d) A qualified plan which receives a favorable determination letter from the IRS may still be disqualified at a later date.