EP Determination Letter Resource Guide - Additional Resources
Forms:
-
Form 5307
Application for Determination for Adopters of Master or Prototype or Volume Submitter Plans
-
Form 5309
Application for Determination of Employee Stock Ownership Plan (filed in conjunction with Form 5300)
-
Form 8905
Certification of Intent to Adopt a Pre-approved Plan
Publications:
- Publication 1
Your Rights as a Taxpayer
- Publication 5
Your Appeal Rights and How To Prepare a Protest If You Don't Agree
- Publication 556
Examination of Returns, Appeal Rights and Claims for Refund
- Publication 794
Favorable Determination Letter
Published Guidance:
- Revenue Procedure 2007-44
Remedial Amendment Cycles
- Revenue Procedure 2011-49
M&P/VS Program
- Revenue Procedure 2013-4
Letter Rulings, Information Letters and Determinations
- Revenue Procedure 2013-5
Technical Advice
- Revenue Procedure 2013-6
Determination Letter Program
- Revenue Procedure 2013-8
User Fees
- Cumulative List Notices
- Notice 2005-95
Transitional Relief for Certain Plan Amendments
- Announcement 2005-37
Authority of VS Practitioners to Amend for Adopting Employers
Web Pages:
- New Submission Procedures for Pre-Approved Plans and Individually Plans
Information on the new program streamlining the pre-approved plan and individually designed plan submissions, with forms and application procedures for pre-approved plans.
- FAQs Regarding Determination, Opinion and Advisory Letter Issues
Determination Letter process and resources, plan terminations, plan language, merged plans, multiple employer plans and more.
- Tips for Expediting the Determination Letter Process
The Service, based on recent filings of determination requests, has compiled information that is commonly omitted or incorrect in the application package.
- Recurring Plan Issues Found in Determination Case Review
A report which summarizes frequently recurring defects in plan language that require corrective amendments and delay case closure.
- Alert Guidelines, Explanations and Plan Deficiency Paragraphs
Forms and documents used by EP specialists during their review of retirement plans.
- Quality Assurance Bulletins
Bulletins which summarize frequently recurring defects in plan language that require corrective amendments and delay case closure.
- Employee Plans Compliance Resolution System (EPCRS)
EPCRS provides employers with the opportunity to make voluntary and timely correction of qualification or operational failures.
Help:
- Customer Account Services
Contact us for answers to technical and procedural retirement plan questions.
Page Last Reviewed or Updated: 2013-03-25
