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Form 5300 Applications - Modified Favorable Determination Letter 2002

Employee Plans Determinations has modified the Favorable Determination Letter 2002 for Form 5300 applications that meet updated review criteria. The modified letter will not include the dates of adoption for plan documents or amendments. Otherwise, it is identical to the currently issued Letter 2002, including a reference to the applicable cumulative list and an expiration date. For now, we’ll include an insert explaining the change to Letter 2002 for cases meeting the updated review criteria.

Revenue Procedure 2013-6 describes the procedures for issuing determination letters. Section 21.01 notes that determination letters are based on the facts and demonstrations presented to the IRS in connection with the determination letter application. Therefore, our processing change does not affect the scope of or reliance on a determination letter.

As with all favorable determination letters, applicants should retain Form 5300 and all documents they submit with their application.

You can email us your questions or comments at RetirementPlanQuestions@irs.gov.

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Page Last Reviewed or Updated: 02-May-2014