Determination, Opinion and Advisory Letters for Retirement Plans - Additional Resources

Forms

• Form 2848
  Power of Attorney and Declaration of Representative
   
• Form 4461
  Application for Approval of Master or Prototype or Volume Submitter Defined Contribution Plans
   
• Form 4461-A
  Application for Approval of Master or Prototype or Volume Submitter Defined Benefit Plan
   
• Form 4461-B
  Application for Approval of Master or Prototype or Volume Submitter Plans
   
• Form 5300
  Application for Determination for Employee Benefit Plan
   
• Form 5307
  Application for Determination for Adopters of Modified Volume Submitter Plans
   
• Form 5309
  Application for Determination of Employee Stock Ownership Plan (filed in conjunction with Form 5300)
   
• Form 5310
  Application for Determination for Terminating Plan
   
• Form 8717
  User Fee for Employee Plan Determination Letter Request
   
• Form 8717-A
  User Fee for Employee Plan Opinion or Advisory Letter Request
   
• Form 8821
  Tax Information Authorization

Publications

• Publication 1
  Your Rights as a Taxpayer
   
• Publication 5
  Your Appeal Rights and How To Prepare a Protest If You Don't Agree
   
• Publication 794
  Favorable Determination Letter

Published guidance

• Revenue Procedure 2016-37
  Changes to EP Determination letter program
   
• Revenue Procedure 2016-6
  EP Determination letter program
   
• Revenue Procedure 2016-8
  User Fees
   
• Revenue Procedure 2016-4
  Letter Rulings and determinations
   
• Revenue Procedure 2015-36
  Pre-approved plan program
   
• Revenue Procedure 2014-28
  Modifications to the pre-approved 403(b) program
   
• Revenue Procedure 2013-22
  Pre-approved plan program for 403(b) plans
   
• Announcement 2005-37
  Authority of VS Practitioners to amend for adopting employers

Plan amendments

• Amend or update a plan
  Plan language resources (Cumulative Lists, LRMs, Alert Guidelines, etc.)
   
• Reference lists of changes in qualification requirements for retirement plans
  Checklists of annual amendments based on the cumulative list of changes in qualification requirements
   
• Cash balance plan design issues
  Guidance for cash balance plans
   
• Employee Stock Ownership Plans
  Guidance and sample plan language
   
• Anti-cutback rules of section 411(d)(6)
  Rules for protection of accrued benefits under qualified retirement plans
   
• Short Service Employees and Meaningful Benefits
  Plans that limit participation to HCEs and non-HCEs with short periods of service
   
• Plan language issues for GUST and EGTRRA
   
• Amendments Required to Comply with the Community Renewal Tax Relief Act of 2000 (CRA)
   
• USERRA and SSCRA

Related Web pages

• Determination, Opinion and Advisory Letters home page
   
• Determination, Opinion and Advisory Letter FAQs
  Determination letter applications, plan terminations, plan language, merged plans, multiple employer plans and more.
   
• Governmental plan determination letters
  For sponsors of qualified governmental retirement plans
   
• Tips to avoid processing delays with your determination letter application
  Follow these guidelines to help speed your application.
   
• Notices to interested parties
  Notices that must be sent when a plan requests a determination as to its qualified status.
   
• Recurring Plan Issues Found in Determination Case Review
  Top plan language defects that require corrective amendments and delay case closure.
   
• Employee Plans Compliance Resolution System (EPCRS)
  EPCRS provides employers with the opportunity to make voluntary correction of qualification failures.
   
• Find a pre-approved plan
  Lists of IRS-approved plans for PPA, EGTRRA, and GUST

Help

• Customer Service
  Contact us for basic information about EP programs.