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Apply for an Opinion or Advisory Letter - Pre-Approved Retirement Plans

Plan sponsors can obtain IRS approval (“pre-approval”) of a defined contribution or defined benefit plan document as meeting the requirements of Internal Revenue Code Sections 401, 403(a) or 403(b). The sponsor then makes the plan available to adopting employers. The IRS also issues opinion letters for prototype IRAs.

How to apply - procedures and forms

When to apply

Plan language resources

Adopting employers

Additional resources

 

Page Last Reviewed or Updated: 02-Jul-2014