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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)
Rules for protection of accrued benefits under qualified retirement plans

Short Service Employees and Meaningful Benefits
Plans that limit participation to HCEs and non-HCEs with short periods of service

Application of the Heinz Decision to Protected Benefit Options
How plans can comply with the Supreme Court Decision in Central Laborers' Pension Fund vs. Heinz

Technical Assistance Regarding “Overwriting” Plan Amendments for EGTRRA
The effect of restating a qualified plan for GUST after the plan has been amended for EGTRRA.

Employee Stock Ownership Plans
Guidance and sample plan language

Cash Balance Plan Design Issues
Guidance for cash balance plans

EP CPE Texts
Continuing education materials written for IRS technical instruction classes

Find a pre-approved plan
Lists of IRS-approved plans for PPA, EGTRRA, and GUST

Governmental Plan Determination Letters
Sponsors of qualified governmental retirement plans may request IRS review of their plan documents

Page Last Reviewed or Updated: 24-Oct-2013