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 Terminating a retirement plan Additional resources Additional Resources for Determination, Opinion and Advisory Letters Publication 794 PDF, Favorable Determination Letter Employee Plans Determination Letter Program Changes In 2017 - Video: (Aug 11, 2016) Frequently Asked Questions (FAQs) on determination, opinion or advisory letter issues What's New Announcement 2020-14 – Changes to User Fees (PDF) New Mailing Address for Employee Plans Submissions IRS Activities Following the Shutdown Required Amendments List for Qualified Retirement Plans Deadline to submit pre-approved DC plans extended Form 5310 Retroactive User Fee Change – Rev. Proc. 2018-19 Adoption deadline - pre-approved DB plans with opinion/advisory letters Revised Form 5300 Operational Compliance List Required Amendments List Self Correct Defective 403b Plan Provisions During the Remedial Amendment Period Plan Amendments Required Before Termination List of Pre Approved 403b Plans