Determination Letter Review Process
Employee Plans Determinations uses a multi-step review process for determination letter applications to reduce the technical review processing time and improve the quality of our technical review.
Step 1 – technical screening
EP assigns the application to a technical screener to determine if the:
- sponsor has any other pending applications, and
- plan has any prior determination letters.
We review the application to make sure it is:
- on-cycle (under Revenue Procedure 2007-44), and
- procedurally complete
- correct user fee is submitted
- required forms are completed, signed and dated
- plan document and amendments included
We return applications that do not meet the requirements Revenue Procedure 2015-6, updated annually. (Revenue Procedure 2014-6 requirements apply to applications submitted February 1, 2014, to January 31, 2015).
Step 2 – review for applicable Cumulative List
A specialist reviews the application under its applicable Cumulative List.
- If there aren’t any technical issues and the plan document fully complies with the Cumulative List, then the specialist will issue a favorable determination letter and close the file.
- If the specialist discovers technical issues or needs more information, then that person will forward the application to the third step of review.
Step 3 – further review
A specialist reviews the application and will contact the applicant and designated representative to resolve any issues before issuing a favorable determination letter. Some applications may be randomly selected for additional Quality Assurance Review.
- Apply for a Determination Letter - Individually Designed Plans
- Tips for expediting the determination, opinion and advisory letter process
- FAQs on determination, opinion or advisory letter issues