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Determination, Opinion and Advisory Letters for Retirement Plans - Additional Resources

Quality Assurance Bulletins
Used to ensure the consistent processing of case files by Employee Plans specialists

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

Governmental Plan Determination Letters
For sponsors of qualified governmental retirement plans

Employee Stock Ownership Plans
Guidance and sample plan language

Cash Balance Plan Design Issues
Guidance for cash balance plans

Anti-cutback rules of section 411(d)(6)
Rules for protection of accrued benefits under qualified retirement plans

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

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

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.

Retirement Plan Notices to Interested Parties
Notices that must be sent when a plan requests a determination as to its qualified status

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

Page Last Reviewed or Updated: 05-Jun-2014