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