Generally, an individually designed plan is a retirement plan that was drafted to meet the specific needs of a single employer or multi-employer group and has not been pre-approved by the IRS. When to apply You may submit a determination letter application if your individually designed plan is: Seeking an initial favorable determination letter A terminating plan Seeking a ruling on a partial termination A plan that meets certain circumstances to be announced in IRS guidance (Rev. Proc. 2019-20) Plan mergers – may submit applications of certain merged plans on a continuing basis How to apply - procedures and forms These procedures generally apply to Form 5300 series determination letter applications. 1. Amend your plan for applicable law changes. These resources can help: Amend or update a plan Cumulative Lists Required Amendments List 2. Fill out and submit the appropriate forms and documents with your application package. Review Revenue Procedure 2023-3, revised annually, for details. Form 8717, User Fee for Employee Plan Determination, Opinion, and Advisory Letter Request, or, if you paid through Pay.gov, a copy of your payment confirmation Application form. One of the following forms, including its Procedural Requirements Checklist: Form 5300, Application for Determination for Employee Benefit Plan — Note: must be submitted electronically at Pay.gov. Form 5310, Application for Determination for Terminating Plan — Note: must be submitted electronically at Pay.gov. Form 5307, Application for Determination for Adopters of Modified Volume Submitter Plans Forms 5300 and 5310 must be filed electronically: Follow the instructions on Pay.gov to submit a Form 5300 and Form 5310 determination application electronically at Pay.gov. Form 5300: Submit Form 5300 at Pay.gov Form 5310: Submit Form 5310 at Pay.gov When submitting the Form 5300/5310 on Pay.gov, you’ll be prompted at the end of the process to pay the user fee electronically. When you complete the submission (including user fee) you'll receive an emailed (no mail) acknowledgement to confirm the submission. Pay.gov submissions will accept one additional PDF document of up to 15MB. Fax documents that exceed the 15MB limit to 844-255-4818, up to 150MB per fax. Include a fax coversheet that contains the Pay.gov Tracking ID from the emailed acknowledgement, Employer name, EIN, and the plan name listed on the submitted Form 5300. Contact IRS Customer Account Services at 877-829-5500 for additional help. If you determine you have errors in your Form 5310 submission after it was filed and accepted in Pay.gov, please call CAS at 877-829-5500 to discuss how to resolve the errors. Do not submit another Form 5300/5310 to correct errors. Save time with fax: Include an employer fax number on the Form 5300/5310 so we can fax requests for additional information needed to process your application. This reduces mailing delays and the possible closure of your submission as incomplete and forfeiture of your user fee. Power of Attorney form. One of the following forms, if you have a representative: Form 2848, Power of Attorney and Declaration of Representative Form 8821, Tax Information Authorization Check the right boxes: To authorize your representatives to receive notices and communications on your behalf, you must check the box on line 2 of Form 2848 for each authorized representative. If you don’t want a prior tax information authorization submission to be revoked, you must attach a copy of the tax information authorization you want to retain and check the line 5 box of Form 8821. If you fail to check these boxes, the IRS is not authorized to contact your representative(s) about your submission. Save time with fax: Include the representative's fax number on line 2 of Form 2848 or 8821 so we can fax information requests to your representative. This reduces mailing delays and the possible closure of your submission as incomplete and forfeiture of your user fee. Plan document. A copy of your plan document and trust document. If the plan is terminating, the plan document should be updated for any changes in the law effective as of the date of termination. For ongoing plans, the plan document should be updated for the applicable Required Amendments Lists. Amendments. Copies of amendments intended to comply with the Required Amendment List and discretionary amendments adopted or effective since the plan's prior submission period, plus other supporting documents. Prior letter or prior plan. If the plan has previously received a favorable determination letter from the IRS, include a copy of the letter. If the plan has not previously received a favorable determination letter, submit prior plan documents, adoption agreements and amendments to show compliance for the Cumulative List applicable for the plan's prior submission period. For additional guidance, see Internal Revenue Manual 7.11.1.9, Determining the Scope/Verifying Plan Law. Follow these tips to avoid processing delays with your determination letter application. 3. Pay the appropriate user fee. If you meet certain criteria, you may be eligible for a user fee exemption. The user fee for Form 5300/5310 submissions must be paid electronically as part of the submission process. For Form 5307 paper submissions, you can pay the user fee at Pay.gov. Include a copy of your payment confirmation email with your submission. If you pay by check, include the Form 8717 and your check payable to “United States Treasury” with your Form 5307 submission. 4. Mail your Form 5307 application to the appropriate address: Where to mail your application Internal Revenue Service Attention: EP Determination Letters P.O. Box 12192 TE/GE Stop MS 31A Team 105 Covington, KY 41012-0192 For express mail or a delivery service Internal Revenue Service Attention: EP Determination Letters 7940 Kentucky Drive TE/GE Stop MS 31A Team 105 Florence, KY 41042 Note: Forms 5300 and 5310 must be submitted electronically at Pay.gov. There is no paper option. Determination letter review process Quality Assurance Review Additional resources Revenue Procedure 2023-4 (complete procedures for requesting determinations letters) Determination, Opinion and Advisory Letters Employee Plans Forms & Publications FAQs Regarding the Determination Letter Process
