Individually designed plans Determination letters for individually designed retirement plans Correcting errors discovered during DL review Governmental plan determination letters Multiple employer plans Pre-approved plan adopting employers Pre-approved retirement plan adopting employers Pre-approved plan document providers Opinion and advisory letters for pre-approved retirement plans 403(b) pre-approved plan program Plan amendments Reference Lists of Changes in Qualification Requirements for Retirement Plans FAQs Plan language issues for GUST and EGTRRA Amendments Required to Comply with the Community Renewal Tax Relief Act of 2000 (CRA) USERRA and SSCRA