What is a favorable determination letter?
Scope and benefit of a letter and whether your retirement plan needs a letter
Amend or update a plan
Plan language resources (Cumulative Lists, LRMs, Alert Guidelines, etc.)
Apply for a Letter
- determination letters for individually designed plans
- opinion or advisory letter submission procedures for pre-approved plans
Pre-approved retirement plans
Information for adopting employers and document providers
Check the status of your letter
How to check on the status of a determination, opinion or advisory letter application
Find a pre-approved plan
Lists of IRS-approved plans for PPA, EGTRRA, and GUST
Additional resources
What's New
Pre-approved 403(b) Plans – Effective Date Addendum
New Pre-Approved Retirement Plan Opinion Letter Program
New Pre-Approved Defined Contribution Plan Adopters Now Have Until May 1, 2017
Operational Compliance List
Required Amendments List
Form 5300 Use the Correct Version
2017 Determination Letter Applications Procedures
Self Correct Defective 403b Plan Provisions During the Remedial Amendment Period
Plan Amendments Required Before Termination
New Determination Program Rev Proc 2016 37
List of Pre Approved 403b Plans