Plan sponsors can obtain IRS approval (“pre-approval”) of whether the form of defined contribution and defined benefit plans meet the requirements of Internal Revenue Code Sections 401, 403(a) and 403(b). Types of pre-approved retirement plans Procedures for pre-approved 403(b) plans Application steps Complete the current appropriate application forms Pay the appropriate user fee based on the user fee schedule Mail your application and user feeNote: We request that you submit applications by thumb or flash drive instead of submitting large paper files. Save the documents in Microsoft Word or Adobe Acrobat PDF format. We also ask that you continue submitting paper checks and paper Forms 8717-A for your fees. In addition, please include a redline copy of your plan document for changes made since the last cycle. This will greatly assist in quicker review by the IRS. Wait for your application to be assigned to an IRS specialist for review Respond to any inquiries from the IRS specialist assigned to your case Interim notification – You may receive an interim notification stating that the plan appears to be compliant with the applicable qualification requirements. This notification is not an official opinion/advisory letter and it provides no qualification reliance. See Revenue Procedure 2017-41, section 12.02 Receive your official opinion/advisory letter from the IRS Forms to submit Defined benefit plans (mass submitters and non-mass submitters) Form 4461-A, Application for Approval of Standardized or Nonstandardized Pre-Approved Defined Benefit Plan PDF Attachment I-A PDF to Form 4461-A Form 8717-A, User Fee for Employee Plan Opinion Letter Request PDF Certification Regarding Interim Amendments PDF ; The application must contain a certification signed by the Pre-approved Plan Provider that the applicant has made all required amendments to retain the plan’s qualified status and communicated them to all adopting employers Defined contribution plans (mass submitters and non-mass submitters) Form 4461, Application for Approval of Standardized or Nonstandardized Pre-Approved Defined Contribution Plans PDF Attachment IPDF Attachment I for ESOP Provisions if applicablePDF Form 8717-A, User Fee for Employee Plan Opinion Letter RequestPDF Certification Regarding Interim Amendments PDF; The application must contain a certification signed by the Pre-Approved Plan Provider that the applicant has made all required amendments to retain the plan’s qualified status and communicated them to all adopting employers. Third six-year cycle defined benefit plan word-for-word identical providers and minor modifiers Form 4461-B, Application for Approval of Standardized or Nonstandardized Pre-Approved Plans PDF Form 8717-A, User Fee for Employee Plan Opinion Letter Request PDF Certification Regarding Interim Amendments PDF; The application must contain a certification signed by the Pre-Approved Plan Provider that the applicant has made all required amendments to retain the plan’s qualified status and communicated them to all adopting employers. Third six-year cycle defined contribution plan word-for-word identical providers and minor modifiers Form 4461-B, Application for Approval of Standardized or Nonstandardized Pre-Approved Plans PDF Form 8717-A, User Fee for Employee Plan Opinion Letter RequestPDF Certification Regarding Interim AmendmentsPDF; The application must contain a certification signed by the Pre-Approved Plan Provider that the applicant has made all required amendments to retain the plan’s qualified status and communicated them to all adopting employers. Second six-year cycle defined benefit plan word-for-word identical adopters Form 4461-B, Application for Approval of Master or Prototype or Volume Submitter Plans PDF For approval of a plan submitted by a mass submitter on behalf of an adopting sponsor or practitioner, which is based on a plan submitted by the mass submitter. Form 8717-A, User Fee for Employee Plan Opinion or Advisory Letter Request PDF Certification Regarding Interim Amendments PDF; The application must contain a certification signed by the M&P sponsor or VS practitioner that the applicant has made all required amendments to retain the plan’s qualified status and communicated them to all adopting employers. All plans Form 2848, Power of Attorney and Declaration of Representative PDF, if applicable Form 8821, Tax Information Authorization PDF, if applicable Mailing addresses Applications by regular mail: Internal Revenue Service Attn: Pre-Approved Plans Coordinator Room 6-403, Group 7521 P.O. Box 2508 Cincinnati, OH 45201-2508 Applications shipped by express mail or a delivery service: Internal Revenue Service Attn: Pre-Approved Plans Coordinator Room 6-403, Group 7521 550 Main Street Cincinnati, OH 45202-5203 What adopting employers must do Adopting employers of pre-approved plans must adopt the plan within the two-year adoption period announced by IRS. Adopting employers generally do not apply for their own determination letters because they can rely on the pre-approved plan’s opinion letter. However, if an adopting employer makes certain changes to a non-standardized plan, it may lose this reliance. It would then need to apply for a determination letter if it wants assurance that the form of its revised plan is qualified. See sections 12 and 13 of Revenue Procedure 2020-4 for the determination letter application procedures applicable to adopters of pre-approved plans. Also, see Revenue Procedure 2015-36, Section 19, and Revenue Procedure 2017-41, Section 7, for a discussion of employer reliance on a pre-approved plan. Additional resources Pre-Approved Retirement Plans - resources for document providers and adopting employers Tips to avoid processing delays with your determination letter application FAQs on determination, opinion or advisory letter issues Revenue Procedure 2015-36 Revenue Procedure 2017-41, IRS procedures for issuing opinion letters on the form of Pre-Approved Plans
