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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 of Revenue Procedure 2014-6 (updated annually).

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.

Additional resources:

Page Last Reviewed or Updated: 15-Dec-2014