EP Determination Letter Resource Guide - The Application Process
The information that follows will guide you through the steps of the determination letter process. Employee Plans that meet the requirements of section 401(a) of the Internal Revenue Code (Code) qualify for exemption from taxation under section 501(a) of the Code.
Each step of the determination letter application process is intended to allow the user to quickly "link" to additional information about Employee Plans. For an in-depth discussion of the determination letter process, see Revenue Procedure 2013-6.
Employee Plans Customer Account Services (CAS) can handle many related Employee Plans questions and inquiries about the determination letter process. Before calling, please review the Frequently Asked Questions (FAQs) located on our Retirement Plans Community web page. You can contact CAS at 1-877-829-5500. (Hours of operation are 8:00 a.m. - 7:30 p.m. Eastern Time.)
- Application Package Submission
Forms, mailing/shipping addresses and other resources useful in preparing the application package.
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.
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.