A pre-approved retirement plan is a plan sold to employers by a document provider such as a financial institution or benefits practitioner. The document provider is the “pre-approved plan provider.” The document provider requests IRS approval (“pre-approval”) of a defined contribution or defined benefit plan document as meeting the requirements of Internal Revenue Code Sections 401, 403(a) or 403(b). The pre-approved plan provider then makes the IRS-approved plan available to adopting employers. The IRS also issues opinion letters for prototype IRAs. New Pre-Approved Retirement Plan Opinion Letter Program Types of pre-approved retirement plans Summary of pre-approved plans and plan providers Find a pre-approved plan (current plans plus older plan documents) For employers Rules for adopting employers - when and how to adopt a pre-approved plan Tips for employers using pre-approved plans FAQs for pre-approved retirement plan adopting employers For document providers How to apply - procedures and forms Submission procedures for pre-approved plans (not including 403(b)) 403(b) pre-approved plans Prototype and model IRAs FAQs on opinion and advisory letters for pre-approved retirement plans Tips to avoid processing delays with your determination letter application When to apply 6-year remedial amendment cycle for pre-approved plans Submit your application for a new or amended plan in the first year of the 6-year cycle Explanation of the system of remedial amendment cycles Plan language resources Amend or update a plan Cumulative lists, listings of required modifications (LRM), quality assurance bulletins (QABs), etc. Providers of a pre-approved plan Pre-approved plan document providers - responsibilities and tips Discontinued pre-approved plans Additional resources Additional resources for determination, opinion and advisory letters FAQs on determination, opinion or advisory letter issues Revenue Procedure 2015-36 and Revenue Procedure 2017-41 - procedures for pre-approved plans