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, Application for Determination for Employee Benefit Plan PDF, submitted for the second “E” remedial amendment cycle beginning February 1, 2015.
- Form 5310, Application for Determination for Terminating Plan PDF, postmarked on or after February 1, 2015.
- Form 5307, Application for Determination for Adopters of Modified Volume Submitter Plans PDF, submitted for the second six-year remedial amendment cycle for pre-approved defined benefit plans. The adoption period for defined benefit plan documents restated for the 2012 Cumulative List is May 1, 2018 to July 31, 2020.
These effective dates allow consistent processing of all individually designed and pre-approved plan applications submitted during each cycle.