Plan providers may submit requests for a DL using any of the application forms listed under IRM 7.11.1.3, Application Forms for EP Determination Letters.

Plan providers may also submit requests for "pre-approved" opinion letters. EP Determinations reviews applications for opinion letters using the procedures in IRM 7.11.4, IRC 401(a) Pre-Approved Plans Program.

The IRS Restructuring and Reform Act of 1998 (RRA ’98), Section 3705(a), provides identification requirements for all IRS employees working tax related matters.

Delegation Order 7-1 and 7-14 delegate the authority to issue favorable and adverse determination letters on the qualified status of pension, profit-sharing, stock bonus, annuity, and employee stock ownership plans to the Director, EP. (IRM 1.2.2.8.1 and IRM 1.2.2.8.14).

A complete list of delegation orders governing EP Rulings and Agreements can be found at Delegation Orders and Policy Statements by Process.

See IRM 7.1.1, Exhibit 7.1.1-1, for a complete list of the major EP revenue procedures currently in effect.

The mission of Employee Plans is to provide EP’s customers top quality service by helping them understand and comply with applicable tax laws and to protect the public interest by applying the tax laws with integrity and fairness to all.

The Director, EP, reports to the Commissioner, TE/GE, and is responsible for planning, managing, directing, and executing nationwide EP activities.

EP responsibilities include:

The Director, EP R&A, reports to the Director, EP, and is responsible for three types of services for retirement plans— voluntary compliance, determination letters, and technical guidance.

Responsibilities of the EP R&A staff include:

Program reports:

Program effectiveness:

The IRS receives EP determination letter applications, and user fees from taxpayers on Pay.gov.

The user fee and application information from Pay.gov is transferred to ESAM.

ESAM contains roles and permissions to ensure proper separation of duties.

The EP Determinations Area Managers coordinate the assignment of inventory.

To ensure a consistent level of managerial engagement in the process of making key strategic decisions during a determination letter review, the specialist submits requests for approval to their manager through ESAM.

The manager approves or rejects any request through ESAM.

EP Determinations QA reviewers perform reviews on mandatory review cases and for cases selected for the Tax Exempt Quality Measurement System (TEQMS) to ensure that Specialists are conducting their determination letter reviews per technical, procedural, and administrative requirements. See IRM 7.11.3 and IRM 7.11.9 for more information.

The IRS is fully committed to protecting the privacy rights of taxpayers and employees. Privacy laws are included in the IRC, the Privacy Act of 1974, the Freedom of Information Act, and IRS policies and practices. For more information about these laws, visit the IRS Electronic Freedom of Information Act Reading Room.

These acronyms are used in this IRM:

Rev. Proc. 2026-4, Determination Letters and Letter Rulings.

Rev. Proc. 2016-37, Modification to the Determination Letter Program for Individually-Designed Plans.

Listing of Required Modifications - LRMs.

Delegation Orders and Policy Statements by Process.

IRM 7.1.1, See Exhibit 7.1.1-1 for the major EP revenue procedures currently in effect.

IRM 7.11.4, Employee Plans Determination Letter Program, IRC 401(a) and 403(b) Pre-Approved Plans Program.

IRM 7.11.5, Proper Use of Determination Letter Caveats.

IRM 7.11.8, EP Determinations Closing Agreement Program.

IRM 7.15.7.10, Case Chronology Record.

IRM 7.1.1.4, Disaster Assistance and Emergency Relief.

Rev. Proc. 2026-4 (revised annually), Sections 8.02 and 8.03, lists the plan types and issues that EP Determinations is or is not authorized to rule on.

If EP Determinations isn’t authorized to issue a DL for the type of plan or issue submitted, return the case to the plan sponsor using these procedures:

The specialist is responsible for managing their own inventory. To order cases:

To the extent possible, a specialist should not review a plan sponsor’s plan more than two submissions in a row. This minimizes the possibility of overlooking errors in plan design. This doesn't mean that several different plans of a plan sponsor could not be reviewed at the same time.

Cases must be entered on WebETS by close of business (COB) Friday of the week assigned.

Include the ESAM case number and Pay.gov confirmation number in the Case Number field.

Use the applicable activity and project codes per Document 11308 - Information Systems Codes FY 2026 Quick Reference for TE/GE Employees.

Opening Business Rules are run in ESAM, however, the Form and all documentation should still be reviewed by the specialist to verify the case grade. See EP Determination case Grading Criteria, IRM 7.11.2.5.

If the case grade is determined to be incorrect, submit a "Request Case Grade Update" through ESAM immediately upon the discovery of a feature/issue which may result in an increase or decrease of the grade level.

If application needs to be reassigned due to a higher grade, submit a "Case Reassignment" request to manager.

For the closing Letter and if applicable, closing 937-A letter(s), the return address is required to be the Cincinnati P.O. Box.
Employee Plans
P.O. Box 2508
Cincinnati, OH 45201

Leave "Date" blank, this will be completed by the Shared Administrative Associate closing the case.

In the Document Locator Number (DLN) section, enter the ESAM Case Number.

In the Employee ID Number field, enter your 10-digit number from your PIV card.

Employer Address

Up to 4 dates can be entered on each selectable paragraph line. Use the format XX/X/XX. Dates must be consistently in reverse chronological or chronological order.

The Salutation is required to be "Dear Applicant" .

Enter the name of the Director of Employee Plans Rulings and Agreements in the Signature line.

If a 9001 addendum is required, use the version on the Shared Server.

If there is no Addendum ensure "Addendum" is not listed under Enclosure. Check "Hide Blank Fields" at end of letter once completed filling out the letter.

Courtesy Copy

Applicable Letter 937-A Transmittal for Power of Attorney.

Under the Contacts tab, Add "EP Tax Examiner" to the Case Team Member Section. The tax Examiner will review the final letter and approve or select "Revision Required" .

If "Revision Required" is selected, the Tax Examiner will email the revisions required with the ESAM Case number and Name. Complete the requested revision(s). Respond to the email indicating the revisions are complete.

The Tax Examiner will review the revisions, once verified they will update ESAM to "Approved" .

The case cannot be closed until this step is completed and the Tax Examiner has updated the review to "Approved" .

You aren’t permitted to issue corrected DLs if you receive a call from a POA or plan sponsor when the prior issued letter is incorrect. If a DL contains incorrect information, the caller may request correction from EP Customer Service.

General requests for a copy of a letter take approximately three weeks to process. A corrected letter takes approximately 45 days.

Plan sponsors or POAs may fax or mail requests for correction to EP Customer Service. The request should contain:

Requests for a copy of a previously issued DL should contain:

The requester may fax their request to 855-224-1311 or mail it to Customer Service at the EP Determinations centralized site in Room 6-403. See Exhibit 7.11.1-1, Mailing Address List.

Complete a Form 5621 for every case. Use the appropriate version from the "Case Processing" folder on the shared server.

List all outstanding issues.

List all adoption agreements, restatements and amendments that were submitted with the application. Indicate whether they are to be caveated or not and the caveating rule for each. See IRM 7.11.5. For merged plans, document and analyze the documents but caveating analysis is not needed.

Import Form 5621 into the Non-disclosable folder in SharePoint through ESAM and update each time you work on the case. Do not wait until you are ready to close the case.

Use the Case Activity Record in ESAM, not the Form 5464. Update the Activity as you work on the case.

Don’t include technical or procedural issues and conclusions in the Activity Record. . Note them on Form 5621, or other work papers.

You are required to update the Case Activity Record each time there is an action and/or time is charged on the case.

The Activity should be completed with enough detail to understand how your time was spent reviewing the case and substantiate time spent.

The Activity needs to indicate when the Form 5621 and Worksheets were started and completed. Indicate a description of the issues researched and resources used.

Indicate reasons for any delay in starting a case, sending out a request, processing correspondence or processing a case for closure.

Your internal and external communications in all case files should use a tone that reflects positively or neutrally on the IRS if correctly quoted by the media or the plan sponsor.

In general, our written products should include:

Don’t include in your written products:

For Pay.gov applications, the Form 53XX signature and certification have been updated to contain the exemption language, therefore a signed.

Form 8717 is not required.

IRC 7528(b)(2)(B) provides an exemption from the requirement to pay a user fee for certain requests to the Internal Revenue Service (IRS) for determination letters with respect to the qualified status of pension, profit-sharing, stock bonus, annuity, and employee stock ownership (ESOP) plans maintained by small employers (“eligible employers”). Under IRC 7528(b)(2)(B), the exemption from the user fee does not apply to any request made after the latter of (i) the fifth plan year of the plan's existence or (ii) the end of any remedial amendment period with respect to the plan beginning within the first five plan years. (Notice 2017-1).

In order to simplify the process for establishing whether the user fee exemption under IRC 7528(b)(2) is available and, thus, whether a user fee is required to be paid with a determination letter application for a plan, the IRS will, pursuant to the authority under IRC 7528(b)(2)(A), treat an application as being filed within a qualifying open remedial amendment period (one of the requirements for the user fee exemption) if the plan was first in existence no earlier than January 1 of the tenth calendar year preceding the year in which the application is filed.

Notice 2017-1 also provides that an application that satisfies the requirements for the user fee exemption in IRC 7528(b)(2)(B), but does not meet the requirements for the ten-year rule described in the preceding paragraph, may be filed without a user fee. However, the application must include a statement describing how the application satisfies the exemption under IRC 7528(b)(2)(B).

Per Appendix A.10 of Rev. Proc. 2026-4, Form 5300, for small 403(b) plans with fewer than 100 participants, 403(b) plans that meet this requirement are eligible for a reduced user fee.

Verify the correct user fee was paid

If you determine that the plan sponsor didn’t pay a sufficient user fee.

If you determine that a refund is due:

Dishonored Checks:

The Form 2848, Power of Attorney and Declaration of Representative, allows an individual to represent a client before the IRS. This includes all matters connected with a presentation to the IRS concerning a client’s rights, privileges, or liabilities under laws or regulations administered by the IRS, including:

An individual is only eligible to become an authorized representative on a Form 2848 if they meet one of these designations listed on the Form 2848 Part II:

Unenrolled preparers, such as third-party pension administrators and consultants, aren’t authorized to practice before the IRS and may not represent or advocate for a plan sponsor. If you receive a Form 2848 with (h) listed on Part II, the Form 2848 isn’t valid and can’t be used. Request a completed Form 8821 from the taxpayer if they still wish to have the unenrolled preparer represent them for the DL application.

Always verify that the Form 2848 is filled out correctly.

Individuals named on a valid Form 2848 are entitled to copies of the correspondence and the DL if the taxpayer checks the applicable boxes next to their names. Copies of items should be sent using Letter 937-A, Transmittal of Information to Power of Attorney.

Find additional information on Form 2848 in Treasury Dept. Circular No. 230 and Rev. Proc. 2026-4 (revised annually).

If you suspect an individual is violating any of the requirements or rules described in Treasury Dept. Circular No. 230, submit a referral to the Office of Professional Responsibility (OPR). Find directions on how to make a referral in IRM 1.25.1.3, Referral to the Office of Professional Responsibility.

Unenrolled individuals who represent plan sponsors for DL applications have very limited authority because DL applications are not tax returns.

Unlike attorneys, CPAs, enrolled agents, and enrolled actuaries, unenrolled preparers may not:

A properly executed Form 8821, Tax Information Authorization, allows an unenrolled preparer to:

IRS employees may not contact third parties to determine or collect tax liability without providing notice in advance that we may contact people other than the taxpayer. (IRC 7602(c)(1)). You must document these contacts and provide taxpayers with this record upon request. See IRC 7602(c)(1), as amended by the Taxpayer First Act, Section 1206 (P.L. 116-25).

If the plan sponsor hasn’t received a notice within the last 12 months and it is reasonably expected that we’ll make a third-party contact, send a Letter 3164-K (DO) (TE/GE), Third-Party Contact Letter, to notify the taxpayer and POA, if applicable, about the potential contact.

Complete these items on the Letter 3164-K:

Ensure that the address is current and mail the letter first class.

Document the Activity Record indicating the mail date and method of delivery. Keep a copy of the letter in the case file.

You may not contact a third-party until the 46th day following the date of the notice.

See IRM 25.27.1, Third-Party Contact Program for more information.

Ensure ESAM is updated and accurate with the most current information from Form 2848 and/or form 8821.

Errors and/or form deficiencies should be corrected on ESAM under the Contacts tab.

If the form(s) are considered invalid, secure the corrected forms and update the new information into ESAM under the Contacts tab.

"Copies of notice and communications" boxes in line 2 must be marked for the listed representative to receive copies. If the box is not checked, secure a new form.

If the application(s) is unassigned and are the same or a lower grade, secure e-mail your manager/Shared Administrative Associate with the ESAM case number, plan sponsor name, and the reason why the case is needed.

If the application(s) is in unassigned inventory and at least one of the related case(s) is a higher grade, Request Case Grade Update and change the case grade on your current case to that of the higher graded case, update the Activity to state that they are to be associated and add the ESAM number(s) of the related case(s).

If the application is assigned to another specialist, secure e-mail the specialist the case is assigned to with a cc to their manager with the ESAM case number, sponsor name, plan number and reason why the case is related and need to be worked together. Discuss who should work all the related case(s). generally, if the case(s) are the same grade, the specialist who started their review first should work all the case(s). Generally, if the case(s) are different grades, the higher graded specialist will work all the case(s).

Of the application(s) is in Group suspense or Group Unassigned Inventory, Request Reassignment in ESAM.

Discuss with your manager if there are issues.

A plan or adoption agreement must be signed after the date on the Opinion Letter otherwise the plan will be considered individually designed.

Trust documents are not permitted. Pursuant to section 4.10 of Rev. Proc. 2017-41, a trust must be a document which is separate from the rest of the pre approved plan. Section 96.03 of the same Rev. Proc. Indicates the Service no longer reviews trust documents which form a part of a pre-approved plan and the Opinion Letter does not cover trust provisions. For this reason, the employer’s trust document should not be accepted as part of a 5307 submission. Do not review, rule on or caveat the trust document or trust amendments.

If the plan was previously individually designed, verify prior law. (See IRM 7.11.1.9). Prior cycle LFDL, plan documents or interim amendments that cover all prior cycle law.

Complete form 6677 and save in the Non-disclosable folder on the SharePoint in ESAM.

Verify the application was submitted within 1 year of the Termination Date. Per 2026-4 (updated annually), an application will be deemed to be filed in connection with plan termination if it is filed no later than the later of (i) one year after the effective date of the termination, or (ii) one year after the date on which the action terminating the plan is adopted. However, in no event may the application be filed later than twelve months from the date of distribution of substantially all plan assets in connection with the termination of the plan.

Reversions

Per Rev. Proc. 2021-4, Applicants may elect that a determination letter include a determination as to whether a partial termination has occurred with respect to the plan, and if so, its impact on plan qualification. An applicant may file a determination letter application on Form 5300 and elect a determination regarding a partial termination, whether or not the plan is otherwise eligible to be submitted for a determination letter pursuant to sections 11.01 or 12.01 of this revenue procedure. However, if the plan is not otherwise eligible to be submitted for a determination letter, as provided in section 8 or 9 of this revenue procedure, the scope of the determination letter issued with respect to the plan will be limited solely to the request regarding whether a partial termination has occurred.

Plan should specify on Form 5300 and in a cover letter if requesting a determination with respect to a partial termination. See Form 5300 instructions and Rev Proc 2026-4 (updated annually) for more information.

If the plan is only requesting a partial termination ruling, prepare Letter 5889, Partial Termination Determination.

If the plan is eligible to come in under Rev. Proc. 2016-37, and is requesting a partial termination ruling, add the ruling to Letter 5274, Favorable Letter.

A group trust status request for a DL is filed on Form 5316, Application for Group or Pooled Trust Ruling.

The application must include these documents:

Review the request to ensure that the eight criteria were properly met.

Use Letter 1520, Letter for Group Trust Arrangement, to issue a favorable DL.

See Rev. Proc. 2026-4 (revised annually), Section 16, for more information.

Plan sponsors must follow the procedures in Rev. Proc. 2026-4 (revised annually) when requesting a DL. If the application is missing information, you must request additional information.

All correspondence to the taxpayer must be logged under the "Request to Taxpayer" tab on ESAM.

Ensure all requests to taxpayer are closed by completing "Enter Outcome" in ESAM under the "Request to Taxpayer" tab when you receive a response to the request. Draft and mail letters 1196, 1955, 5537, and 5542 and their related attachments using the letter templates in the Forms/Pubs/Products Repository. Forms/Pubs/Products Repository. If the pan sponsor has an authorized representative you must send the above letters to the representative using Letter 937-A. If the representative and/or applicant provides a fax number, the above documents must be faxed. If faxed, keep a fax confirmation for the case file.

Selectable Paragraphs must be selected offering the use of TDC or DUT communication.

Write additional information requests professionally. Clearly state the issues and cite authority to support the government’s position.

Correspondence received from the applicant must be given priority (no new cases should be started until all correspondence has been reviewed and processed). Correspondence should be processed within 7 calendar days, or a valid explanation should be documented in the Activity Record. If the response to Letter 1196, 1955, 5537 or 5542 is complete, but gives rise to a new issue or follow-up question, send Letter 1955.

If all issues have been satisfactorily resolved in the response(s), submit the case for closure with a

If the response submitted to Letter 1196, 1955, 5537 or 5542 was complete and received prior to the specialist mailing the Letter 5544 (even if not submitted timely), submit the case for closure with a favorable DL.

If you don’t receive the plan sponsor’s complete response to Letters 1196, 1955, 5537, or 5542 by the next business day after the letter deadline, send one of the following:

Use Letter 5544, Technically Incomplete Letter, and attach the List of Missing Items pages.

If the applicant sends a deficient response to Letter 5544 before the response deadline, immediately call them to notify them of the deficiencies and indicate that unless they send the missing information by the deadline, the case will be closed as an incomplete application.

If the applicant doesn’t send a complete response to the Letter 554 by the response due date, close the case as incomplete and issue Letter 5888, and the List of Missing Items.

When the case is closed and the Letter 5888 is issued, the user fee is generally not refunded. However, overpayments and/or refunds due to user fee exemption eligibility will be refunded. See Rev. Proc. 2026-4 Section 30.10 (updated annually).

No Modifications or Modification Statement.

If the modifications were ones within Pre-Approved Plan parameters or the modifications are too extensive to be submitted on a Form 5307. Close the application incomplete and return using Letter 1924 using the following caveats:

If the only modifications are Post Cumulative List Changes (anything from the Cumulative List listed on the Advisory letter forward), return using 1924 letter.

If the modification statement includes impermissible modifications (such as Fail-safe language, trust language added to the plan document, Multiemployer) prepare Letter 1924.

If the modification (i) any request with respect to a multiple employer plan, (ii) a Nonstandardized plan with an NRA less than 62 (gov. or non-gov), return using 1924 letter.

If the response submitted is both timely submitted and all issues have been satisfactorily resolved, submit the case for closure with a favorable determination letter.

The postmark (fax or TDC email or DUT message) date of the response determines if it was submitted timely.

Secure Messaging:

Determining E-fax Dates:

Verifying plan is under Exam.

Exam Referrals

Determination Letter issues that might require Actuarial Assistance.

I determine actuarial assistance is needed, discuss with manager for approval.

Verify the actuary assigned to you on the Determ Actuarial Support spreadsheet located on the shared server.

Add actuary as a Case Team member on ESAM under the Contacts tab.

Email actuary, include ESAM Case number, Application Name, and detailed explanation for the actuarial request.

Plan sponsors may protect their eligibility to enter into the VCP by disclosing an issue in their DL application. They commonly disclose an issue in the cover letter of their initial DL submission. To make the disclosure effective, the cover letter must contain specific details on the relief sought; not a broad, generic reservation.

Examples of an effective reservation include:

An example of an ineffective reservation is:

If you determine the issue raised in the cover letter is a qualification issue, inform the plan sponsor and tell them to submit an application to VCP. Follow the procedures in IRM 7.11.1.20, DL Cases with Related Voluntary Correction Submissions.

Closing Business rules run automatically when you click "Request to Submit for Closure" .

ESAM will alert you of any errors that need resolved.

Resolve all items and click "Request to Submit for Closure" again. Continue till all issues are resolved and the case submits to the manager.

Plans aren’t permitted to incorporate sections of the Code and regulations by reference unless the incorporation is specifically authorized by the Code, regulations or other authority. See Announcement 75-110, 1975-43 IRB 20.

If a plan has a choice to make (for example, a plan can use either the current or prior year testing method under IRC 401(k)), they can’t incorporate that part by reference, as it would lead either to a non-determinable accrual or benefit, or to an impermissible use of discretion.

See Exhibit 7.11.1-4, Code Sections which may be Incorporated by Reference, for a list of permitted incorporations.

A plan provision is treated as violating IRC 401(a) if the plan provision could result in the exclusion of an employee who has completed a year of service, by reason of a minimum service requirement.

This issue is typically encountered with plans attempting to exclude part-time or seasonal employees. Part-time or seasonal employees are commonly defined as employees who are expected to work less than 1,000 hours of service during a plan year or employees who don’t customarily work more than “x” number of hours per week. Plans that have this language are imposing a service requirement that could result in excluding an employee who may complete more than 1,000 hours of service, in violation of IRC 410(a)(1).

Closely scrutinize any exclusion classification, whether it is part-time, seasonal, temporary, or any other classification of employees. If a plan has employee classifications, then it must clearly define them. The language may have to be amended to meet IRC 410(a)(1).

A plan with indirect service requirements must be amended to either:

As a result of the corrective amendment procedures in 26 CFR 1.401(a)(4)-11(g), plans may contain fail-safe provisions designed to ensure they automatically satisfy:

When reviewing a fail-safe provision, determine how it impacts compliance with the following IRC and Treas. Reg. sections:

For a fail-safe provision to satisfy these code sections, it:

Plans with fail-safe provisions that don’t satisfy the above criteria should be corrected to satisfy the requirements, or deleted. If the plan sponsor refuses to correct or delete the provision, propose an adverse letter.

Note that the corrective amendment procedures under 26 CFR 1.401(a)(4)-11(g) can be used more efficiently if the plan doesn’t contain fail-safe language:

Beginning with Cycle 3 pre-approved plans, all pre-approved plans are required to contain a procedure for provider amendments, so that corrections of prior approved plans and changes in the Code, regulations, or other guidance published in the Internal Revenue Bulletin may apply to all employers who have adopted the plan. Plans that give the provider the power to amend on behalf of adopting employers aren’t required to submit interim amendments with the Form 5307 application but should still submit discretionary amendments for review.

If you are working a Form 5307, Application for Determination for Adopters of Modified Volume Submitter Plans, or other pre-approved plan and find what appears to be an error in the pre-approved plan language, do not request amendments to that language. Instead, take the following steps:

The coordinator reviews the information to determine if further action is necessary.

LRMs are information packages that help standardized sponsors draft plans to conform to applicable law and regulations. The IRS creates new LRMs for each major set of law changes, and for defined contribution and defined benefit plans separately. Find the LRMs at: Listing of Required Modifications - LRMs.

The IRS may revoke an opinion letter found to be in error or in violation of current IRS rules. Revocation may be affected by:

If you are working a determination case and find that the plan sponsor has an opinion letter which has been revoked, contact the pre-approved coordinator to verify.

Generally, close the case as incomplete with a Letter 1924. The plan sponsor may resubmit as an individually-designed plan using a Form 5300, if eligible.

A plan sponsor requesting a DL may seek a declaratory judgment by the Tax Court if the IRS fails to issue a DL within 270 days after the case's control date. (IRC 7476(a)).

Plan sponsors must exhaust all administrative remedies before a declaratory judgment will be made (IRC 7476(b)(3)) including:

A listed transaction is a transaction that is the same as or substantially similar to a type of transaction identified as a tax avoidance transaction (26 CFR 1.6011-4(b)(2)). A transaction is "substantially similar" to a listed transaction when it is “expected to obtain the same or similar types of tax consequences” and is either factually similar to a listed transaction or is based on the same or similar tax strategy.

When you identify a listed transaction during a DL request, develop the issue according to these procedures:

Dual-qualified plans have trusts sited in the U.S. but are intended to qualify under the Puerto Rican IRC as well as IRC 401(a).

The provisions that apply for Puerto Rican employees may not be in the plan document but should be incorporated in a separate addendum.

Add paragraph 2 to the Letter 5274 and paragraph 29 to the Letter 1132 for all dual-qualified plans.

To be a qualified plan under IRC 401(a), a trust must be created or established in the United States.

The plan administrator can make the election (26 CFR 1.401(a)-50(b)) by:

If the election is filed with EP Examinations, the group manager should send Letter 5890 to the plan administrator acknowledging receipt, and forward a copy of the election and a copy of the issued Letter 5890 to the Manager, EP Rulings and Agreements, Quality Assurance.

If you encounter an election in a DL application:

Under a typical DROP design, a DB plan participant who is eligible to retire and immediately receive retirement payments under the DB plan:

Also, the DROP may also permit employee or employer contributions to the DROP in addition to the DB Benefit Amounts credited to the DROP (Additional Contributions). A back DROP is a plan into which contributions to the DROP account are made for the years after the employee enters into the arrangement and for prior years. The plan determines the specific years.

DB Benefit Amounts credited to a DROP aren’t treated as annual additions subject to the IRC 415(c) limitation. Therefore, if the DROP plan doesn’t allow any other Additional Contributions, IRC 415(c) language isn’t required in the plan.

If Additional Contributions are provided in the DROP, the Additional Contributions also aren’t treated as annual additions subject to the IRC 415(c) limitation unless all three of the following are met:

Review the plan document and if the DROP doesn’t meet all three criteria, the Additional Contributions aren’t treated as annual additions and the IRC 415(c) limits language isn’t required in the plan.

The benefits can’t be subject to the employer's discretion. The plan document must be clear as to what rate of return, if any, is credited to the DROP.

Since September 2, 1974 (ERISA), the public has been able to inspect and obtain copies of disclosable parts of the administrative file.

If you receive a request for public inspection, send the request to the address listed in Number 3 of Exhibit 7.11.1-1, Mailing Addresses. Taxpayers may get help to request copies of employee plans related information by calling the toll-free telephone number 877-829-5500.

EP Determinations coordinates with the requestor’s local Disclosure Office to arrange for copies.

If the plan has 25 or fewer participants, the entire record is non-disclosable. This means that only the employer, their designated representative and properly identified plan participants may inspect the case file.

Find the procedures for public disclosure in IRC 6104(a)(1)(B) (C) and (D), and IRM 11.3.10.

All EP Determinations case files are saved to the ESAM SharePoint Case file. See IRM 1.15.3, Records and Information Management, Disposing of Records.

Director, EP Rulings and Agreements, may decide to:

To obtain a copy of the administrative file from the Federal Records Center, complete the EP Records Retrieval Form (internal use only) found in the "Letters and Forms" folder on the shared server.