What is a favorable determination letter?
Scope and benefit of a letter and whether your retirement plan needs a letter
Amend or update a plan
Plan language resources (cumulative lists, LRMs, alert guidelines, etc.)
Apply for a letter
- Determination letters for individually designed plans
- Opinion or advisory letter submission procedures for pre-approved plans
Pre-approved retirement plans
Information for adopting employers and document providers
Check the status of your letter
How to check on the status of a determination letter application
Find an IRC 403(b) pre-approved plan
Guidance for employers who sponsor IRC 403(b) pre-approved plans and lists of providers
Find an IRC 401(a) pre-approved plan
Lists of IRS-approved plans for 3rd Cycle, PPA, EGTRRA, and GUST
Related
- Additional resources for determination, opinion and advisory letters
- Publication 794, Favorable Determination Letter PDF
- Employee Plans Determination Letter Program Changes In 2017 - Video: (Aug 11, 2016)
- Frequently asked questions (FAQs) on determination, opinion or advisory letter issues