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Determination, Opinion and Advisory Letters

What is a favorable determination letter?
Scope and benefit of a letter and whether your retirement plan needs a letter 

Amend or update a plan
Plan language resources (Cumulative Lists, LRMs, Alert Guidelines, etc.)

Apply for a Letter

Pre-approved retirement plans
Information for adopting employers and document providers

Check the status of your letter
How to check on the status of a determination, opinion or advisory letter application

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

Terminating a retirement plan

Additional resources

 

Page Last Reviewed or Updated: 21-Jul-2015