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403(b) Pre-Approved Plan Program FAQs - Application Procedures

How can a 403(b) plan sponsor apply for an opinion or advisory letter?

The IRS will accept applications for opinion or advisory letters for 403(b) pre-approved plans beginning June 28, 2013. The IRS stopped accepting applications on April 30, 2015 with the exception of word-for-word identical adopter and minor modifier applicants of certain mass submitter plans.

A 403(b) plan’s opinion or advisory letter application must include all required documents and may include additional documents.

Application steps

  1. Complete your application package with all required documents and any additional documents that may apply
  2. Pay the appropriate user fee based on the user fee schedule
  3. Mail your application package to:

Internal Revenue Service
Attn: Pre-Approved Plans Coordinator
Room 5106, Group 7521
P.O. Box 2508
Cincinnati, OH 45201-2508

Any request shipped by Express Mail or a delivery service should be sent to:

Internal Revenue Service
Attn: Pre-approved Plans Coordinator
550 Main Street
Room 5106, Group 7521                                
Cincinnati, OH 45202

  1. Wait for your application to be assigned to an IRS employee for review
  2. Respond to any inquiries from the IRS employee assigned to your case
  3. Receive your official IRS opinion or advisory letter

See the 403(b) Pre-Approved Plan Program – Apply for a Letter Web page for a list of documents to include with your application.

Can the IRS request additional information from a 403(b) pre-approved plan sponsor?

The IRS, at its discretion, may request any additional information deemed necessary for it to review a 403(b) pre-approved plan sponsor’s application for an opinion or advisory letter.

Can a plan sponsor withdraw its opinion or advisory letter application?

Yes. A pre-approved plan sponsor may withdraw its opinion or advisory letter application at any time before the IRS issues the letter by notifying the IRS in writing. The sponsor must also notify each employer that has adopted the plan in writing that it is withdrawing its application.

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