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FAQs - Determination Letter Process - What form should I file to request a determination letter from the Internal Revenue Service?

Use:

  • Form 5300, Application for Determination for Employee Benefit Plan & (instructions) if you are a sponsor of an individually designed plan, including a collectively bargained plan that formerly filed a Form 5303.

    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 5-year cycle.

  • Form 5307, Application for Determination for Adopters of Master or Prototype or Volume Submitter Plans (instructions) if you are an employer that adopts a:
    • defined benefit master & prototype plan that has been approved by the IRS, or
    • volume submitter plan that has been approved by the IRS.

  • Form 5310, Application for Determination for Terminating Plan (instructions) if you are the sponsor of any type of plan that is terminating, except multi-employer plans covered by Pension Benefit Guaranty Corporation insurance.

Form 5300, 5307 & 5310 filers must also submit:

  • Form 8717, User Fee for Employee Plan Determination, Opinion, Advisory Letter Request, and
  • the appropriate user fee payment.

See Apply for a Determination Letter - Individually Designed Retirement Plans. Revenue Procedure 2014-6 is the guidance containing procedures for issuing determination letters.

Page Last Reviewed or Updated: 06-Jan-2014