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Determination Letter Review Process - Cycle D2 and Earlier

The following process applies to determination letter applications submitted before February 1, 2015. For applications submitted on or after February 1, 2015, see Changes to the EP Determination Process Begin in 2015.

Step 1 – technical screening

EP assigns the application to a technical screener to determine if the:

  • sponsor has any other pending applications, and
  • plan has any prior determination letters.

We review the application to make sure it is:

  • on-cycle (under Revenue Procedure 2007-44), and
  • procedurally complete
    • correct user fee is submitted
    • required forms are completed, signed and dated
    • plan document and amendments included

We may return applications that do not meet the requirements of Revenue Procedure 2014-6 (which governs applications submitted from February 1, 2014, to January 31, 2015). If your application was submitted earlier than February 1, 2014, an earlier revenue procedure will apply.

Step 2 – review for applicable Cumulative List

A specialist reviews the application under its applicable Cumulative List.

  • If there aren’t any technical issues and the plan document fully complies with the Cumulative List, then the specialist will issue a favorable determination letter and close the file.
  • If the specialist discovers technical issues or needs more information, then that person will forward the application to the third step of review.

Step 3 – further review

A specialist reviews the application and will contact the applicant and designated representative to resolve any issues before issuing a favorable determination letter. Some applications may be randomly selected for additional Quality Assurance Review.

Additional resources:

Page Last Reviewed or Updated: 13-Oct-2016