EP Determination Letter Application Packages
A determination letter from the IRS regarding the qualification of a defined benefit plan or a defined contribution plan and the exempt status of any related trust may be requested by filing an application package.
What forms and documents to include
An application package should include:
- Form 8717 - User Fee for Employee Plan Determination, Opinion, and Advisory Letter Request
- One of the following forms:
- Form 2848 - Power of Attorney and Declaration of Representative or Form 8821 - Tax Information Authorization (optional)
- Copies of the plan documents, adoption agreements, amendments and other supporting documents.
- If the plan has received a favorable determination letter from the IRS, include a copy of the letter, as well as any amendment(s) that have been made to the plan since the letter was issued.
- If the plan has not received a favorable determination letter, submit prior plan documents, adoption agreements and amendments to show compliance with prior tax laws. For additional guidance, see QAB 2000-2 - Verification of Prior Plan Documents in the Absence of a Determination Letter.
Sponsors of individually designed plans submit applications for determination letters once every five years, under a staggered system of 5-year cycles. Not all individually designed plans have the same cycle, so make sure your plan is submitted within the appropriate cycle. See this chart to determine your cycle.
Applications for determination letters for individually designed plans will be reviewed taking into account the changes in qualification requirements and guidance identified on the applicable Cumulative List for the plan's cycle.
- Summary of the submission procedures for pre-approved plans and individually designed plans.
- Revenue Procedure 2013-6 contains current procedures for issuing determination letters under the staggered cycle system.
- Determination, Opinion and Advisory Letters home page
- Employee Plans Forms & Publications
- Tips for Expediting the Determination Letter Process
Information that is commonly omitted or incorrect in DL application packages.
- FAQs Regarding the Determination Letter Process
How to file a determination letter application, where to file an application and what happens after an application is filed.