Employee Plans is changing the determination letter program for retirement plans (Revenue Procedure 2015-6, section 6.13). Revised processing procedures will apply to all Form 5300 series determination letter applications. The effective date will vary based on form type. Effective dates Applications on Form: 5300 PDF, Application for Determination for Employee Benefit Plan, submitted for the second “E” remedial amendment cycle beginning February 1, 2015. 5310 PDF, Application for Determination for Terminating Plan, postmarked on or after February 1, 2015. 5307 PDF, Application for Determination for Adopters of Modified Volume Submitter Plans, submitted for the second six-year remedial amendment cycle for pre-approved defined benefit plans. The IRS has not yet announced the beginning of the 2-year adoption period for defined benefit plan documents restated for the 2012 Cumulative List. These effective dates allow consistent processing of all individually designed and pre-approved plan applications submitted during each cycle. Related resources Changes to the EP Determination Process Begin in 2015 Apply for a Determination Letter - Individually Designed Plans Determination Letter Review Process - Cycle D2 and Earlier Pre-approved Retirement Plans - Adopting Employer FAQs: Pre-Approved Retirement Plan Adopting Employers Terminating a Retirement Plan