Amend or Update a Plan Find resources for drafting or amending retirement plan language to address law changes. Operational Compliance List Operational Compliance List Determination, Opinion and Advisory Letters Is your retirement plan pre-approved by the IRS? Apply or check the status of a determination, opinion or advisory letter. Examinations and Enforcement Employee Plans Examinations oversees compliance with the retirement plan provisions of the Internal Revenue Code Conferences and Educational Services Information on phone forums, nationwide tax forums and other educational services. Also, educational products developed specifically for the retirement plan community. EP Abusive Tax Transactions The IRS is engaged in extensive efforts to curb abusive tax shelter schemes and transactions. A listing of those transactions which require disclosure and other resources have been provided. Approved Nonbank Trustees and Custodians The IRS maintains a list of entities approved, under Treas. Reg. §1.408-2(e), to serve as nonbank trustees or custodians.