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Retirement Plans FAQs Regarding EGTRRA Determination Letter Program for Pre-Approved Plans - FAQ #6

I am an adopter of a volume submitter plan and I wish to make certain changes to the pre-approved document. When I file a determination letter application, must I incorporate these changes in the pre-approved plan document or may I make the changes as separate amendments to the plan?

Regardless of whether the application is filed on Form 5307 or is required to be filed on Form 5300 (because, for example, the changes are very extensive), the changes to the pre-approved volume submitter plan may be either incorporated into the pre-approved document or made as separate “tack-on” amendments to the plan. If the changes are incorporated into the document, the application must also include a list describing the changes.

Page Last Reviewed or Updated: 17-Sep-2013