Previously, the IRS allowed assets of qualified plans, individual retirement plans, and eligible governmental plans to be pooled in a group if certain conditions were met. The IRS recently issued Revenue Ruling 2011-1, which provides that as of January 1, 2011, the assets of qualified plans, IRAs and eligible governmental plans can be pooled in a group trust with assets of custodial accounts, retirement income accounts, and governmental plans, and still retain the tax status of the group trust and the separate plans. As with the previous guidance, certain conditions must be met, including that the group trust must maintain separate accounts reflecting each participating plan's interest. The revenue ruling also provides related model language that can be used by group trusts to comply with these provisions.