Retirement plan determination, opinion and advisory letter FAQs

Individually designed plans

• Determination letters for individually designed retirement plans
• Correcting errors discovered during DL review
• Governmental plan determination letters
• Multiple employer plans

Pre-approved plan adopting employers

• Pre-approved retirement plan adopting employers

Pre-approved plan document providers

• Opinion and advisory letters for pre-approved retirement plans
• 403(b) pre-approved plan program

Plan amendments

• Reference lists of changes in qualification requirements for retirement plans FAQs
• Plan language issues for GUST and EGTRRA
• Amendments required to comply with the Community Renewal Tax Relief Act of 2000 (CRA)
• USERRA and SSCRA