9. 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. 10. All of the following are acceptable reasons for an employer to terminate a qualified retirement plan except. 9. 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. 10. All of the following are acceptable reasons for an employer to terminate a qualified retirement plan except