EP Determination Letter Application Guide
This guide will walk you through the EP determination letter application and review process.
What is a favorable determination letter?
A letter issued by the IRS in response to a request by a plan sponsor as to the qualified status of their retirement plan.
The Application Process
A guide through the steps of the determination letter process.
- Application Package Submission
Forms, mailing/shipping addresses and other resources useful in preparing the application package.
- Application Packages
Tips, forms, frequently asked questions and other useful information to assist you in preparing your application packages.
- The Files Room
An overview of the initial processing of determination letter applications.
- Technical Screening
The process of reviewing applications to determine if they can be closed based on the information submitted or if additional review is needed.
- Specialist Review Process
The process of reviewing applications by Employee Plans Specialists when applications for determination letters cannot be closed by the technical screeners.
- Quality Assurance and Cases Selected for the Review Process
An overview of the role of the Quality Assurance staff and what happens if a case is selected for review.
- Forms, publications and links useful during the determination letter application process
- Determination, Opinion and Advisory Letters home page