Forms
- Form 2848, Power of Attorney and Declaration of Representative PDF
- Form 4461, Application for Approval of Standardized or Nonstandardized Pre-Approved Defined Contribution Plans PDF
- Form 4461-A, Application for Approval of Standardized or Nonstandardized Pre-Approved Defined Benefit Plan PDF
- Form 4461-B, Application for Approval of Standardized or Nonstandardized Pre-Approved Plans PDF
- Form 4461-C, Application for Approval of Standardized or Nonstandardized 403(b) Pre-Approved Plans PDF
- Form 5300, Application for Determination for Employee Benefit Plan PDF
- Form 5307, Application for Determination for Adopters of Modified Volume Submitter Plans PDF
- Form 5309, Application for Determination of Employee Stock Ownership Plan (filed in conjunction with Form 5300) PDF
- Form 5310, Application for Determination for Terminating Plan PDF
- Form 8717, User Fee for Employee Plan Determination Letter Request PDF
- Form 8717-A, User Fee for Employee Plan Opinion Letter Request PDF
- Form 8821, Tax Information Authorization PDF
Publications
- Publication 1, Your Rights as a Taxpayer PDF
- Publication 5, Your Appeal Rights and How To Prepare a Protest If You Don't Agree PDF
- Publication 794. Favorable Determination Letter PDF
Published guidance
- Revenue Procedure 2016-37
Changes to EP Determination letter program
- Revenue Procedure 2022-4
EP Determination letter program
- Revenue Procedure 2017-41
401(a) Pre-approved plan program procedures
- Revenue Procedure 2021-38
Modifies the interim amendment deadline for 401(a) pre-approved plans
- Revenue Procedure. 2015-22
Made modifications to Rev. Proc. 2013-22 for pre-approved 403(b) applications.
- Revenue Procedure 2014-28
Modifications to the pre-approved 403(b) program
- Revenue Procedure 2013-22 PDF
Established a pre-approved plan program for 403(b) plans
- Revenue Procedure 2019-39
Established a recurring remedial amendment period for 403(b) plans
- Revenue Procedure 2021-37
403(b) Pre-approved plan program procedures for Cycle 2 and rules for determining when remedial amendment periods expire for 403(b) pre-approved plans.
Plan amendments
- Amend or update a plan
Plan language resources (Cumulative Lists, LRMs, Alert Guidelines, etc.)
- Reference lists of changes in qualification requirements for retirement plans
Checklists of annual amendments based on the cumulative list of changes in qualification requirements
- Cash balance plan design issues
Guidance for cash balance plans
- Employee Stock Ownership Plans
Guidance and sample plan language
- Anti-cutback rules of section 411(d)(6)
Rules for protection of accrued benefits under qualified retirement plans
- Short Service Employees and Meaningful Benefits
Plans that limit participation to HCEs and non-HCEs with short periods of service
- Plan language issues for GUST and EGTRRA
- USERRA and SSCRA
Related webpages
- Determination, opinion and advisory letters
- Determination, opinion and advisory letter FAQs
Determination letter applications, plan terminations, plan language, merged plans, multiple employer plans and more.
- Governmental plan determination letters
For sponsors of qualified governmental retirement plans
- Tips to avoid processing delays with your determination letter application
Follow these guidelines to help speed your application.
- Notices to interested parties
Notices that must be sent when a plan requests a determination as to its qualified status.
- Recurring plan issues found in determination case review
Top plan language defects that require corrective amendments and delay case closure.
- Employee Plans Compliance Resolution System (EPCRS)
EPCRS provides employers with the opportunity to make voluntary correction of qualification failures.
- Find an IRC 401(a) pre-approved plan
Lists of IRS-approved plans for 3rd Cycle, PPA, EGTRRA, and GUST
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Find an IRC 403(b) pre-approved plan
Guidance for employers who sponsor IRC 403(b) pre-approved plans and lists of Providers
Help
- Customer Service
Contact us for basic information about EP programs.