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.
Applications on Form:
- 5300, Application for Determination for Employee Benefit Plan, submitted for the second “E” remedial amendment cycle beginning February 1, 2015.
- 5310, Application for Determination for Terminating Plan, postmarked on or after February 1, 2015.
- 5307, 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.
- 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