I had a client that for years used the Plan Sponsor name, but the address was that of the Accountant for the Company. The Sponsor name was not c/o anybody, but that way all IRS correspondence went through the Accountant's office. Never had any problems, in fact, in my case it worked out better because the Accountant would call me as soon as he got a letter (i.e., business code was wrong or some 5500 question was not answered satisfactorily) and I would respond. The client would have let a letter sit & sit

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