IRS Logo
Print - Click this link to Print this page

Retirement Plans FAQs Regarding EGTRRA Determination Letter Program for Pre-Approved Plans - FAQ #9

I have adopted discretionary plan amendments since my last determination letter. Should I include copies of these amendments when I apply for a new determination letter on my pre-approved plan?

Yes. You should include copies of discretionary amendments you adopted, in addition to the restated plan or completed adoption agreement. See section 9 of Revenue Procedure 2014-6.

Page Last Reviewed or Updated: 14-Jan-2014