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.
WHO Applies for a Determination Letter for Individually Designed Plans?
The employer adopting the individually designed plan applies for the determination letter.
TYPES of Determination Letters:
- Letter 835 - (DO/CG) Favorable Determination Letter
- Letter 2002 - (DO/CG) Favorable Determination Letter
- Letter 1132 - (DO/CG) Favorable Termination
- Letter 4577-C - Auto Closure Letter (2 types).
WHEN to Apply for a Determination Letter?
- During the last 12 months of the plan’s remedial amendment cycle - a five-year cycle for individually designed plans based upon the last digit of the employer’s identification number (EIN). Otherwise, the application may be considered off-cycle.
- The Staggered Remedial Amendment Period Revenue Procedure explains the system of remedial amendment cycles under section Code §401(b) for individually designed plans.
HOW to Apply for a Determination Letter?
- Rev. Proc. 2012-6 contains the complete procedures for requesting determinations letters for various types of plans.
- File Form 5300, Application for Determination for Employee Benefit Plan (Instructions), and your ongoing or restated plan document. Also see Revised Form 5300, lines 3 and 12.
- File Form 5310, Application for Determination of Terminating Plan (Instructions), if you would like a determination letter for a plan you are terminating. You must submit a copy of the plan, which has been updated for any change in the law as of the date of termination, and any interim and discretionary amendments. You may also complete and submit additional schedules with your application.
- Pay user fee. If you meet certain criteria, you may be eligible for a user fee exemption.
Also see:
- Submission Procedures for Individually Designed Plans
- Tips for Expediting the Determination, Opinion and Advisory Letter Process
WHERE to Send Application for a Determination Letter?
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: 2012-08-03
