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Requesting a determination letter usually requires payment of a User Fee.

As a result of a programming error in the IRS system that receives Forms 8955-SSA, erroneous IRS penalty letters, CP 283-C, were sent out to plan sponsors who filed the 2022 Form 8955-SSA, indicating a late or incomplete filing of Form 8955-SSA.

Employee Stock Ownership Plans Determination Letter Application Review Process

Favorable letters don’t address employer pick-up contributions or qualified governmental excess benefit arrangements

Revenue Procedure 2007-44 establishes a system of remedial amendment cycles under section 401(b) of the Code for individually designed and pre-approved plans.

Using the Voluntary Correction Program to correct errors discovered during review of a determination letter application

IR-2022-58, March 15, 2022 — In an effort to provide American taxpayers with the service they deserve, the Internal Revenue Service announced today the latest expansion of its multilingual products, Braille, text, audio and large print products are now available in Spanish.

Pre-filing agreements, private letter rulings, technical advice, determination letters, and compliance programs.

Procedures and forms for submitting applications for opinion or advisory letters for pre-approved retirement plans.

Resources for filing an application for an opinion or advisory letter for a pre-approved 403(b) plan.