2017 Determination Letter Applications Procedures


Beginning in 2017, IRS reviews determination letter applications using Revenue Procedure 2016-37, Part II, Section 12. IRS will review individually designed plan applications submitted January 1, 2017 – December 31, 2017, using the 2015 Cumulative List.

Under the new Rev. Proc, determination applications for individually designed plans are reviewed based on the Required Amendments List issued during the second calendar year before the application was submitted. For example, IRS will review any individually designed plan submitted for a determination letter during the calendar year beginning January 1, 2020, based on the Required Amendments List issued in 2018 even though the plan doesn’t have to amend for items on the 2018 Required Amendments List until December 31, 2020. The review will also consider all previously issued Required Amendments Lists (and Cumulative Lists issued before 2016).

Except for terminating plans, all individually designed plans must be restated to incorporate all previously adopted amendments into the plan document when a determination letter application is submitted.

For terminating plans, IRS will continue to review applications for amendments that are required to be adopted in connection with plan termination (per Revenue Procedure 2016-37, Part II, Section 7).