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 Terminating a retirement plan Additional resources Additional Resources for Determination, Opinion and Advisory Letters Publication 794, Favorable Determination LetterPDF Employee Plans Determination Letter Program Changes In 2017 - Video: (Aug 11, 2016) Frequently Asked Questions (FAQs) on determination, opinion or advisory letter issues What's New Announcement 2020-14 – Changes to User Fees (PDF) New Mailing Address for Employee Plans Submissions IRS Activities Following the Shutdown Required Amendments List for Qualified Retirement Plans PDF Deadline to submit pre-approved DC plans extended Form 5310 Retroactive User Fee Change – Rev. Proc. 2018-19 Adoption deadline - pre-approved DB plans with opinion/advisory letters Operational Compliance List Required Amendments List Self-Correct Defective 403(b) Plan Provisions During the Remedial Amendment Period Plan Amendments Required Before Termination
