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 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 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