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Retirement Plans FAQs regarding the Determination Letter Process

These frequently asked questions and answers provide general information and should not be cited as any type of legal authority. They provide the user with information responsive to general inquiries. Because these answers do not apply to every situation, yours may require additional research.

  1. What form should I file to request a determination letter from the Internal Revenue Service?
  2. What form should I file in order to request an opinion letter for an M&P plan or an advisory letter for a VS plan?
  3. What form do I file to notify the IRS of a plan merger, consolidation, spin-off, transfer of assets or QSLOB?
  4. Where do I file my application or request for a letter?
  5. How do I get assistance?
  6. What items should I consider before filing to prevent delays in the processing of my application?
  7. What happens to my application once it is received?
  8. Is it important to retain copies of applications, demonstrations, & related information that were submitted to IRS?
  9. How do I obtain a copy of my prior determination letter?
  10. If I electronically sign my plan adoption agreement, do I need to submit any additional information with the application?
  11. Does the IRS require me to submit a highlighted copy of the plan document changes with a determination submission?
  12. Will the IRS review amendments or restatements adopted after a Determination Letter application was filed?
Page Last Reviewed or Updated: 25-Nov-2013