CFR 2004 annual edition (revised as of 2004-07-01) · in effect Jul 1, 1997 to Jul 1, 2005
(a) Filers. Each filer is required to provide the following identifying information with respect to each member of the controlled group (excluding exempt entities)—
(1) The name, address, and telephone number of each member of the controlled group and the legal relationships of each (for example, parent, subsidiary); and
(2) The nine-digit Employer Identification Number (EIN) assigned by the IRS to each member (or if there is no EIN for a member, an explanation).
(b) Plans. Each filer is required to provide the following identifying information with respect to each plan (including exempt plans) maintained by any member of the controlled group (including exempt entities)—
(1) The name of each plan;
(2) The EIN and the three-digit Plan Number (PN) assigned by the contributing sponsor to each plan (or if there is no EIN or PN for a plan, an explanation); and
(3) If the EIN or PN of a plan has changed since the beginning of the filer's information year, the previous EIN or PN and an explanation.