For more information on determination, opinion and advisory letters for retirement plans, see: Determination, Opinion and Advisory Letters Apply for a Letter - Pre-Approved Retirement Plans Applying for an opinion or advisory letter What form should I file to request an opinion letter or an advisory letter for a pre-approved plan? See the submission procedures for opinion and advisory letters for pre-approved plans. Must a pre-approved plan provider include a restated plan document when submitting the plan for review? Yes, a restated document is required for a pre-approved plan. See Revenue Procedure 2017-41. Must we submit a redlined copy of the plan highlighting changes from the last time the document was approved by the IRS? You’re not required to submit a redlined document. However, we encourage applicants to redline or highlight changes to the pre-approved plan document to make it easier to review. What are the user fees for opinion and advisory letters? User fees for retirement plan opinion and advisory letters are published annually. You must submit Form 8717-A with your user fee. Second cycle submissions Will the IRS reissue an advisory or opinion letter when a new entity assumes sponsorship of an approved volume submitter plan or master & prototype? Yes. For $300 per basic plan document, the IRS will reissue an advisory or opinion letter when a new entity, shown by a change of the EIN, assumes sponsorship of an approved VS or M&P plan without any amendment to the plan document. In addition to the user fee, an application and a cover letter explaining the assumption of sponsorship must be submitted. Third cycle submissions Will the IRS reissue an opinion letter when a new entity assumes sponsorship of a pre-approved plan? Yes. For $300 per basic plan document, the IRS will reissue an opinion letter when a new entity, shown by a change of the EIN, assumes sponsorship of a pre-approved plan without any amendment to the plan document. In addition to the user fee, an application and a cover letter explaining the assumption of sponsorship must be submitted. Will the IRS accept an off-cycle filing for a pre-approved plan? Pre-approved plan providers can't submit an off-cycle filing for a pre-approved plan once the announced 2-year window for employer adoption starts for that cycle of plans. See section 21.03 of Revenue Procedure 2015-36 and section 11 of Revenue Procedure 2017-41. Word-for-word identical adopter filings of mass submitter plans aren't considered off cycle and can be filed at any time. Where do I file my application for a pre-approved plan? Forms 4461, 4461-A, 4461-B, or Appendix A of Revenue Procedure 2017-41 must be sent to: Postal mail address: Internal Revenue Service Attn: Pre-Approved Plans Coordinator Room 6-403, Group 7521 P.O. Box 2508 Cincinnati, OH 45201-2508 Express mail or delivery services address: Internal Revenue Service Attn: Pre-Approved Plans Coordinator Room 6-403, Group 7521 550 Main Street Cincinnati, OH 45202-5203 Form 5306 - Opinion letter requests for prototype or employer-sponsored IRAs should be sent to: Internal Revenue Service Attention: EP Opinion Letters 7940 Kentucky Drive TE/GE Stop MS 31A Team 105 Florence, KY 41042 How do I get assistance? For IRS forms and instructions, call 1-800-TAX-FORM (800-829-3676) or download forms from IRS Forms and Publications For answers to Employee Plans basic questions, call 877-829-5500 For detailed application filing instructions for pre-approved plans, see Revenue Procedure 2015-36, Revenue Procedure 2017-41, and our Determination, Opinion and Advisory Letter resources For user fees, see User Fees for Employee Plans Determination, Opinion and Advisory Letters Pre-approved plan language Where can I find information about required amendments and sample plan language for pre-approved plans? See Amend or Update a Plan for Listings of Required Modifications (LRMs) containing sample language for pre-approved plans, Cumulative Lists of guidance that may require plan amendments, and other resources.
