Forms:

• Form 2848
  Power of Attorney and Declaration of Representative
  
  
• Form 5300
  Application for Determination for Employee Benefit Plan
  
  
• Form 5300 (Schedule Q)
  Elective Determination Requests
  
  
• Form 5307
  Application for Determination for Adopters of Master or Prototype or Volume Submitter Plans
  
  
• Form 5309
  Application for Determination of Employee Stock Ownership Plan (filed in conjunction with Form 5300)
  
  
• Form 5310
  Application for Determination for Terminating Plan
  
  
• Form 8717
  User Fee for Employee Plan Determination, Opinion, and Advisory Letter Request
  
  
• Form 8821
  Tax Information Authorization
  
  
• Form 8905
  Certification of Intent to Adopt a Pre-approved Plan

Publications:

• Publication 1
  Your Rights as a Taxpayer
  
  
• Publication 5
  Your Appeal Rights and How To Prepare a Protest If You Don't Agree
  
  
• Publication 556
  Examination of Returns, Appeal Rights and Claims for Refund
  
  
• Publication 794
  Favorable Determination Letter

Published Guidance:

• Revenue Procedure 2007-44
  New Remedial Amendment Cycles
  
  
• Revenue Procedure 2011-49
  M&P/VS Program
  
  
• Revenue Procedure 2012-4
  Letter Rulings, Information Letters and Determinations
  
  
• Revenue Procedure 2012-5
  Technical Advice
  
  
• Revenue Procedure 2012-8
  User Fees
  
  
• Revenue Procedure 2012-6
  Determination Letter Program
  
  
• Notice 2010-90 (2010 Cumulative List)
  
  
• Notice 2009-98 (2009 Cumulative List)
  
  
• Notice 2008-108
  2008 Cumulative List
  
  
• Notice 2005-95
  Transitional Relief for Certain Plan Amendments
  
  
• Announcement 2005-37
  Authority of VS Practitioners to Amend for Adopting Employers
  
  

Web Pages:

• New Submission Procedures for Pre-Approved Plans and Individually Plans
  Information on the new program streamlining the pre-approved plan and individually designed plan submissions, with forms and application procedures for pre-approved plans.
  
  
• FAQs Regarding Determination, Opinion and Advisory Letter Issues
  Determination Letter process and resources, plan terminations, plan language, merged plans, multiple employer plans and more.
  
  
• Tips for Expediting the Determination Letter Process
  The Service, based on recent filings of determination requests, has compiled information that is commonly omitted or incorrect in the application package.
  
  
• Recurring Plan Issues Found in Determination Case Review
  A report which summarizes frequently recurring defects in plan language that require corrective amendments and delay case closure.
  
  
• Alert Guidelines, Explanations and Plan Deficiency Paragraphs
  Forms and documents used by EP specialists during their review of retirement plans.
  
  
• Quality Assurance Bulletins
  Bulletins which summarize frequently recurring defects in plan language that require corrective amendments and delay case closure.
  
  
• Employee Plans Compliance Resolution System (EPCRS)
  EPCRS provides employers with the opportunity to make voluntary and timely correction of qualification or operational failures.

Help:

• Customer Account Services
  Contact us for answers to technical and procedural retirement plan questions.