IRS Checklists for Retirement Plan Documents


Listed below are IRS checklists for retirement plan documents categorized into subject matter packages that Employee Plans Specialists use when reviewing retirement plan documents. Plan sponsors can also use these packages as a review tool before submitting a determination letter application to the IRS.

Each subject matter is packaged as a publication and two forms. Not all packages are relevant to all plans. Each package contains:

  • An Explanation that provides guidance in the law and legal citations.
  • Alert Guidelines (Worksheets) you can use to review retirement plans. Generally, a "Yes" answer to a question indicates a plan is in compliance with applicable law.
  • Plan Deficiency Paragraphs (Check sheets) that are pre-approved wording that, if used by plan sponsors, will satisfy the applicable Internal Revenue Code requirements. While you aren't required to use this exact wording, the pre-approved language provides an easy and reliable method for assuring plan qualification.

In prior years, these three items were available as separate documents but now have been bundled into one subject matter package for convenience.

You need the freely available Adobe Acrobat Reader software to view, print, and search the documents listed below.