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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
- 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
- Additional Resources for Determination, Opinion and Advisory Letters
- Publication 794, 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
Page Last Reviewed or Updated: 14-Jul-2017