Forms Form 2848PDF Power of Attorney and Declaration of Representative Form 4461PDF Application for Approval of Standardized or Nonstandardized Pre-Approved Defined Contribution Plans Form 4461-APDF Application for Approval of Standardized or Nonstandardized Pre-Approved Defined Benefit Plan Form 4461-BPDF Application for Approval of Standardized or Nonstandardized Pre-Approved Plans Form 4461-CPDF Application for Approval of Standardized or Nonstandardized 403(b) Pre-Approved Plans Form 5300PDF Application for Determination for Employee Benefit Plan Form 5307PDF Application for Determination for Adopters of Modified Volume Submitter Plans Form 5309PDF Application for Determination of Employee Stock Ownership Plan (filed in conjunction with Form 5300) Form 5310PDF Application for Determination for Terminating Plan Form 8717PDF User Fee for Employee Plan Determination Letter Request Form 8717-APDF User Fee for Employee Plan Opinion Letter Request Form 8821PDF Tax Information Authorization Publications Publication 1PDF Your Rights as a Taxpayer Publication 5PDF Your Appeal Rights and How To Prepare a Protest If You Don't Agree Publication 794PDF Favorable Determination Letter Published guidance Revenue Procedure 2016-37 Changes to EP Determination letter program Revenue Procedure 2022-4 EP Determination letter program Revenue Procedure 2017-41 401(a) Pre-approved plan program procedures Revenue Procedure 2021-38 Modifies the interim amendment deadline for 401(a) pre-approved plans Revenue Procedure. 2015-22 Made modifications to Rev. Proc. 2013-22 for pre-approved 403(b) applications. Revenue Procedure 2014-28 Modifications to the pre-approved 403(b) program Revenue Procedure 2013-22PDF Established a pre-approved plan program for 403(b) plans Revenue Procedure 2019-39 Established a recurring remedial amendment period for 403(b) plans Revenue Procedure 2021-37 403(b) Pre-approved plan program procedures for Cycle 2 and rules for determining when remedial amendment periods expire for 403(b) pre-approved plans. 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 an IRC 401(a) pre-approved plan Lists of IRS-approved plans for 3rd Cycle, PPA, EGTRRA, and GUST Find an IRC 403(b) pre-approved plan Guidance for employers who sponsor IRC 403(b) pre-approved plans and lists of Providers Help Customer Service Contact us for basic information about EP programs.
