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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.
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.
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). expresses the IRSs opinion regarding the form of the plan.
A ruling or determination letter will be issued to your organization if its application and supporting documents establish that it meets the particular requirements of the section under which it is claiming exemption.
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).

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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 do I get assistance? For IRS forms and instructions, call 1-800-TAX-FORM (829-3676) or download forms from the IRS forms and publications main page. For Employee Plans general assistance, call 1-877-829-5500. For detailed determination letter application filing instructions, see Revenue Procedure 2022-4.
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.
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.
A ruling or determination letter will be issued to your organization if its application and supporting documents establish that it meets the particular requirements of the section under which it is claiming exemption.

sample determination letter