Determination Letter Review Process
Employee Plans Determinations has changed the determination letter application review process to more efficiently serve the demand for determination letters. EP 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 of each application.
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 2013-6 (as annually updated).
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.
- Submission Procedures for Individually Designed Plans
- Tips for expediting the determination, opinion and advisory letter process
- FAQs on determination, opinion or advisory letter issues