Determination, Opinion and Advisory Letters


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

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 letter application

Find an IRC 403(b) pre-approved plan
Guidance for employers who sponsor IRC 403(b) pre-approved plans and lists of Providers

Find an IRC 401(a) pre-approved plan
Lists of IRS-approved plans for 3rd Cycle, PPA, EGTRRA, and GUST

Terminating a retirement plan

Additional resources