My guess is that your IRS auditor must have been rehired or something. The Form EBS-1 was a very long and detailed description of the plan terms that was required under ERISA for no apparent reason. I believe it was abolished in 1978 for 1979. Many libraries kept old copies around as it was the sole source of the definition of a "material modification" for purposes of filing the SMM when you change the Summary Plan Description. However, I just scanned through our library and I can't find a copy. I suspect that I have one buried somewhere if you really need it.
I am curious - is the IRS asking if it was ever filed? Are they asking for a copy of the SPD, since that is what replaced the form for all practical purposes.
The following is an extract for a DOL notice on a revision to the regulations:
Prior to 1979, the administrator of an employee benefit plan
subject to the provisions of Part 1 of Title I of ERISA was required
to file with the Department a plan description (Form EBS-1) to
satisfy the statutory filing requirements of section 104(a) and 29
CFR 2520.104a-2. See 41 FR 16957 (April 23, 1976). In 1979, the
Department amended 29 CFR 2520.104a-2 (44 FR 31639 (June 1, 1979)),
to provide that the administrator of an employee benefit plan would
satisfy the plan description filing requirements of section
104(a)(1)(B) by filing with the Department a SPD and an updated SPD
in accordance with section 104(a)(1)© and the regulations
thereunder.
This is the website where you can find the entire notice -
http://www.dol.gov/dol/pwba/public/regs/fe...ed/99019860.htm I only give you this to give to the IRS examiner, not because I expect you to do anything with it.
It sure is nice to know that we old-timers still have value.