IRC 401(a) Plan sponsors can obtain IRS approval (“pre-approval”) of whether the form of defined contribution and defined benefit plans meet the requirements of Internal Revenue Code Sections 401, 403(a), 409, and 4975(e)(7). Types of pre-approved retirement plans Application steps Note: Beginning in summer 2024, Providers will be able to complete steps 1-3 on Pay.gov. The IRS will issue a newsletter article when this option becomes available. Please continue to mail your applications until that time. Once Pay.gov becomes available, we’ll open a 30-day window where Providers may submit their application by mail or on Pay.gov. After the 30-day window expires, we will only accept submissions on Pay.gov. Complete the appropriate application forms Pay the appropriate user fee provided in Rev. Proc. 2024-4, Appendix A (updated annually) Mail your application and user fee Note: We request that you submit applications by thumb or flash drive instead of submitting large paper files. Save the documents in Microsoft Word or Adobe Acrobat PDF format. We also ask that you continue submitting paper checks and paper Forms 8717-A for your fees. In addition, please include a redline copy of your plan document for changes made since the last cycle. This will greatly assist in quicker review by the IRS. Wait for your application to be assigned to an IRS specialist for review Respond to any inquiries from the IRS specialist assigned to your case Interim notification – You may receive an interim notification stating that the plan appears to be compliant with the applicable qualification requirements. This notification is not an official opinion letter and it provides no qualification reliance. See Rev. Proc. 2023-37, section 17.02. Receive your official opinion letter from the IRS Forms to submit using pay.gov Defined contribution plans (mass submitters and non-mass submitters) Form 4461, Application for Approval of Standardized or Nonstandardized Pre-Approved Defined Contribution Plans PDF Form 8717-A, User Fee for Employee Plan Opinion Letter Request PDF (Only required for applications that are mailed). Certification regarding interim amendments PDF: The application must contain a certification signed by the pre-approved plan provider that the applicant has made all required amendments to retain the plan’s qualified status and communicated them to all adopting employers. Defined benefit plans (mass submitters and non-mass submitters) Form 4461-A, Application for Approval of Standardized or Nonstandardized Pre-Approved Defined Benefit Plan PDF Form 8717-A, User Fee for Employee Plan Opinion Letter Request PDF (Only required for applications that are mailed). Certification regarding interim amendments PDF: The application must contain a certification signed by the pre-approved plan provider that the applicant has made all required amendments to retain the plan’s qualified status and communicated them to all adopting employers. Fourth six-year cycle defined contribution plan word-for-word identical providers and minor modifiers Form 4461-B, Application for Approval of Standardized or Nonstandardized Pre-Approved Plan Certification regarding interim amendments PDF: The application must contain a certification signed by the pre-approved plan provider that the applicant has made all required amendments to retain the plan’s qualified status and communicated them to all adopting employers. Fourth cycle preapproved 401(a) defined contribution plan providers Q&As Third six-year cycle defined benefit plan word-for-word identical providers Form 4461-B, Application for Approval of Standardized or Nonstandardized Pre-Approved Plans PDF Form 8717-A, User Fee for Employee Plan Opinion Letter Request PDF (Only required for applications that are mailed). Certification regarding interim amendments PDF: The application must contain a certification signed by the pre-approved plan provider that the applicant has made all required amendments to retain the plan’s qualified status and communicated them to all adopting employers. Third six-year cycle defined contribution plan word-for-word identical providers Form 4461-B, Application for Approval of Standardized or Nonstandardized Pre-Approved Plans PDF Form 8717-A, User Fee for Employee Plan Opinion Letter Request PDF (Only required for applications that are mailed). Certification regarding interim amendments PDF: The application must contain a certification signed by the pre-approved plan provider that the applicant has made all required amendments to retain the plan’s qualified status and communicated them to all adopting employers. All plans Form 2848, Power of Attorney and Declaration of Representative PDF, if applicable Form 8821, Tax Information Authorization PDF, if applicable Mailing addresses Applications by regular mail: Internal Revenue Service Attn: Pre-Approved Plans Coordinator Room 6-403, Group 7521 P.O. Box 2508 Cincinnati, OH 45201-2508 Applications shipped by express mail or a delivery service: Internal Revenue Service Attn: Pre-Approved Plans Coordinator Room 6-403, Group 7521 550 Main Street Cincinnati, OH 45202-5203 What adopting employers must do Adopting employers of pre-approved plans must adopt the plan within the two-year adoption period announced by IRS. Adopting employers generally do not apply for their own determination letters because they can rely on the pre-approved plan’s opinion letter. However, if an adopting employer makes changes to their plan, it may lose this reliance. In this instance, the employer could apply for a determination letter if they meet the requirements outlined in section 12 and 13 of Rev. Proc. 2024-4. Also, see Rev. Proc. 2017-41, Section 7, and Rev. Proc. 2023-37, section 12 for a discussion of employer reliance on a pre-approved plan. Additional resources Pre-approved retirement plans - Resources for document providers and adopting employers Tips to avoid processing delays with your determination letter application FAQs on determination, opinion or advisory letter issues Rev. Proc. 2017-41, IRS procedures for issuing opinion letters on the form of Pre-Approved Plans Rev. Proc. 2023-37, IRS procedures for issuing opinion letters on the form of Pre-Approved Plans
