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A favorable determination letter: is issued by the IRS in response to a request by a plan sponsor as to the qualified status of its retirement plan under IRC Section 401(a).
You can download copies of original determination letters (issued January 1, 2014 and later) using our on-line search tool Tax Exempt Organization Search (TEOS). It may take 60 days or longer to process your request. You may also request an affirmation letter using Form 4506-B.
How to obtain a letter of determination. You can apply for a determination letter using Form 5300 from the IRS website document library. To make changes to a pre-approved plan, youll use Form 5307, and for termination of a plan, youll use Form 5310. Both forms are also available on the IRS website.
The IRS has provided this assurance by allowing plans to apply for a new determination letter every five years.
Employers who sponsor retirement plans are generally not required to apply for a determination letter from the IRS. Employers who adopt pre-approved plans typically dont apply for determination letters because they can generally rely on the opinion letter issued to the pre-approved plan provider.
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An IRS determination letter expresses an opinion on the qualified status of the plan document. For more information on the benefits of a favorable determination letter and how to apply, see: Apply for a Determination Letter - Individually Designed Plans.
When should I expect the copy or corrected determination letter? Generally, well respond to your request for: a copy of a letter in approximately 3 weeks. a corrected letter in 45 days.
Employers who sponsor retirement plans are generally not required to apply for a determination letter from the IRS. Employers who adopt pre-approved plans typically dont apply for determination letters because they can generally rely on the opinion letter issued to the pre-approved plan provider.
When should I expect the copy or corrected determination letter? Generally, well respond to your request for: a copy of a letter in approximately 3 weeks. a corrected letter in 45 days.
You can download copies of original determination letters (issued January 1, 2014 and later) using our on-line search tool Tax Exempt Organization Search (TEOS). It may take 60 days or longer to process your request. You may also request an affirmation letter using Form 4506-B.

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