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
- EP CPE Texts
Continuing education materials written for IRS technical instruction classes
Help
- Customer Service
Contact us for basic information about EP programs.