Determination, Opinion and Advisory Letter for Retirement Plans - Additional Information/Helpful Links
Quality Assurance Bulletins
Topics to ensure the consistent processing of case files by employee plans specialists.
Anti-cutback rules of section 411(d)(6)
The anti-cutback rules protect accrued and early retirement benefits, retirement type subsidies and other optional benefits offered under qualified retirement plans.
Short Service Employees and Meaningful Benefits
Memorandum and clarification discussing schemes that effectively limit the amounts payable under a retirement plan to a small number of highly compensated employees (HCEs) by limiting participation under the plan to HCEs and to rank and file employees with short periods of service.
Application of the Heinz Decision to Protected Benefit Options
Example illustrating how plans can comply with Rev. Proc. 2005-23, addressing the application of the Supreme Court Decision in Central Laborers' Pension Fund vs. Heinz, to avoid plan disqualification.
Technical Assistance Regarding “Overwriting” Plan Amendments for EGTRRA
Information on the extension of the remedial amendment period of EGTRRA and the effect of restating a qualified plan for GUST after the plan has been amended for EGTRRA.
Employee Stock Ownership Plans
Guidance, Sample Language for Section 409(p) Transfers - Non-ESOP Portion of Plan and Sample Plan Language for Section 409(p) Transfers for ESOPs.
Cash Balance Plan Design Issues
Guidance for cash balance plans.
EP CPE Texts
A series of articles published by the IRS as the EP Continuing Professional Education Technical Instruction Program.
EGTRRA List of Master and Prototype (M&P) and Volume Submitter (VS) Plans
A listing of M&P and VS plans that were submitted to the Service for EGTRRA opinion or advisory letters.
List of Master and Prototype (M&P) and Volume Submitter (VS) Plans
A listing of M&P and VS plans that were submitted to the Service for GUST opinion or advisory letters by December 31, 2000, the deadline for filing under Revenue Procedure 2000-20.
New Favorable Determination Letter 4577 will accelerate processing Form 5307 Applications.
Governmental Retirement Plans - Determination Letters
Governmental retirement plans have until January 31, 2011, to file for a determination letter with the IRS.