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Overview of retirement plan correction program for errors discovered on audit or during the determination letter application process.

Tax Tip 2022-62, April 21, 2022 — The IRS mails letters or notices to taxpayers for a variety of reasons.

The annual cumulative list of changes in retirement plan qualification requirements (cumulative list) intends to identify, on a remedial amendment cycle basis, all changes in the qualification requirements resulting from changes in statutes, or from regulations or other guidance published in the Internal Revenue Bulletin, that are required to be taken into account in a written retirement plan document that is submitted for a determination letter or an opinion or advisory letter.

Forms and documents used by Employee Plans Specialists during their review of retirement plans. Plan sponsors are encouraged to review these items prior to submitting a determination letter application to the Service.

Employee Plans is responsible for enforcing the federal tax laws governing retirement plans. Contact us to check the status of your determination letter, ask a question or to request outreach services.

On June 29, 2016, Revenue Procedure 2016-37 was released changing the Determination Letter Program for tax-qualified individually designed plans and Requirements for when plan amendments must be adopted under IRC Section 401(b).

The Identity Protection (IP) PIN Survey is an important project that can benefit IP PIN users. We are conducting a survey of randomly selected taxpayers to learn more about different methods of sending notices and letters. Your answers will help us as we look for ways to increase the security of taxpayer information. All information provided will be used for research purposes only and participation is voluntary.

Insights into the requirements of adopting employers of multiple employer plans.

Find answers to commonly asked questions about the IRS 60-day rollover requirement waiver for IRAs or work retirement plans.

List of pre-approved retirement plans submitted for IRS approval, covering the 2017 Cumulative List.