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Determination, Opinion and Advisory Letter for Retirement Plans - Apply for a Determination Letter - Individually Designed Plans

An individually designed plan is a retirement plan drafted to meet the particular needs of an employer.

The employer adopting the individually designed plan applies for the determination letter.

Individually designed plans apply during the last 12 months of the plan’s five-year remedial amendment cycle. Otherwise, the application may be considered off-cycle.
The Staggered Remedial Amendment Period Revenue Procedure explains the system of remedial amendment cycles for individually designed plans.

Include the appropriate forms and plan documents with your application package.
- Form 5300, Application for Determination for Employee Benefit Plan (Instructions). Include your ongoing or restated plan document.
- Form 5310, Application for Determination of Terminating Plan (Instructions). Include a copy of the plan, which you must update for any changes in the law as of the date of termination, plus any interim and discretionary amendments.
Pay the appropriate user fee. If you meet certain criteria, you may be eligible for a user fee exemption.
Mail your application to the appropriate address (below).

Also see:

Internal Revenue Service
P.O. Box 12192
Covington, KY 41012–0192.

Send applications shipped by express mail or a delivery service:

Internal Revenue Service
201 West Rivercenter Blvd.
Attn: Extracting Stop 312
Covington, KY 41011.

Page Last Reviewed or Updated: 2013-03-22