SECTION 10. WHAT

IS THE GENERAL PROCEDURE FOR REQUESTING DETERMINATION LETTERS?

.10 Publication 794, Favorable Determination Letter, contains other information regarding the scope of a determination letter, including the requirement that all information submitted with the application be retained as a condition of reliance. In addition, the specific terms of each letter may further define its scope and the extent to which it may be relied upon. Publication 794 can also be found at https://www.irs.gov/forms-instructions.

Scope .01 Section 6 of this revenue procedure and this section 10 set forth procedures that are generally applicable to all determination letter requests. Additional procedures for specific types of requests are set forth in sections 11 through 18 of this revenue procedure.

Complete information required

Complete copy of plan and applicable amendments required

Separate application for each single § 414(l) plan (qualified plans only)

Prior letters

.02 An applicant requesting a determination letter must file the materials required by this revenue procedure with the Employee Plans Rulings and Agreements Determinations Office (EP Determinations) at the address provided in section 31 of this revenue procedure. The filing of the application, when accompanied by all information and documents required by this revenue procedure, will generally serve to provide EP Determinations with the information required to make the requested determination. However, in making the determination, EP Determinations may require the submission of additional information. If an application is determined by EP Determinations to be procedurally or technically deficient, EP Determinations may decline to process the application and an applicant may be required to resubmit the entire application and pay a new user fee to request a determination letter. See section 10.11 of this revenue procedure for additional information. Information submitted to EP Determinations in connection with an application for a determination letter for a qualified plan may be subject to public inspection to the extent provided by § 6104. The applicant must include EPCRS documentation for any closing agreement or compliance statement, if applicable. This includes applicable attachments or model schedules and copies of corrective amendments.

.03 In addition to a copy of the plan and other required materials under this revenue procedure to be included with a determination letter application, the determination letter application must also include a copy of all signed and dated plan amendments (including interim amendments, if applicable) adopted or effective subsequent to the most recent determination letter issued with respect to the plan (other than amendments adopted on behalf of the employer that adopted a preapproved plan by the practitioner that sponsors the employer’s pre-approved plan) even if these amendments are dated earlier than a previous determination letter issued with respect to the plan. See section 11.04 of this revenue procedure for information on when plan restatements must be included in the application.

.04 A separate application is required for each single plan within the meaning of § 414(l). This requirement does not pertain to applications regarding group trusts.

.05 If the plan (other than a plan submitted for initial determination) has received a favorable determination letter in the past, the application must include a copy of the latest determination letter. If a prior determination letter is not available, an explanation must be included with the application, and the applicant must include a copy of the prior plan or adoption agreement, and the opinion or advisory letter, if applicable. The application also must include all amendments necessary to verify that the plan was amended timely.

December 30, 2024 194 Bulletin No. 2025–1

Plans involving mergers (qualified plans only)

.06 If the submitted plan is the result of a merger of two or more qualified plans, the applicant must include a copy of the prior determination letter for each of the plans that were combined to result in the merged plan. The applicant must include a copy of the prior plan document or, if applicable, the adoption agreement, and the opinion or advisory letter for each of the plans. The applicant also must include all amendments necessary to verify that each plan was amended timely. Additionally, for each plan involved in a merger that has a prior determination letter the applicant should only include all signed and dated plan amendments (including interim amendments, if applicable) adopted or effective subsequent to the most recent determination letter issued with respect to the plan. The requirements of this section 10.06 apply regardless of the circumstances under which a determination letter application is submitted. See section 11.01 for circumstances under which determination letter applications may be submitted and section 11.03 of this revenue procedure for additional documents that must be submitted.

User fees .07 The appropriate user fee, if applicable, must be paid with the application submitted on www.pay.gov, as described in section 30.07(1) of this revenue procedure, unless the criteria for the qualified plan user fee exemption are met in accordance with Notice 2017-1, 2017-2 IRB 367. See sections 6.02(2) and 30.07 of this revenue procedure for procedures relating to electronic submissions made on Form 5300, Application for Determination for Employee Benefit Plan, Form 5310, Application for Determination for Terminating Plan, Form 5307, Application for Determination for Adopters of Modified Nonstandardized Pre-Approved Plans, or Form 5316, Application for Group or Pooled Trust Ruling.

DO NOT use the Form 8717 on www.pay.gov to transmit the fee, unless paying a supplemental user fee.

Interested party/person notification and comment

Contrary authority must be distinguished

Employer-employee relationship

.08

(1) Before filing an application for a qualified plan, the applicant requesting a determination letter must satisfy the requirements of section 3001(a) of ERISA, and § 7476(b)(2) of the Code and the regulations thereunder, which provide that an applicant requesting a determination letter on the qualified status of certain retirement plans must notify interested parties of such application. The general rules with respect to notifying interested parties of requests for determination letters relating to the qualification of plans involving §§ 401(a) and 403(a) are set out below in sections 19A and 20A of this revenue procedure.

(2) Before filing an application for a § 403(b) plan, the applicant must satisfy the requirements for notifying interested persons set forth in sections 19B and 20B of this revenue procedure.

.09 If the application for determination involves an issue with respect to which contrary authorities exist, failure to disclose or distinguish such contrary authorities will result in requests for additional information or the determination that the application is not complete and cannot be processed.

.10 EP Determinations does not make determinations regarding the existence of an employeremployee relationship as part of its determination of a plan’s satisfaction of applicable requirements, but relies on the applicant’s representations or assumptions, stated or implicit, regarding the existence of such a relationship. Taxpayers are reminded, however, that they may file Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding, with the Service to determine the employment status of the individuals involved prior to filing an application for a determination letter. See section 12.04 of Rev. Proc. 2025-1, this Bulletin.

Bulletin No. 2025–1 195 December 30, 2024

Incomplete applications .11 This section provides procedures for processing incomplete applications.

(1) Procedural Completeness . Upon receipt, an application will be reviewed to determine if it is procedurally complete. For an application to be procedurally complete, the application must include all the information and documents required by this revenue procedure, including, but not limited to, the Form 5300 series application. See section 10.03 of this revenue procedure.

(2) Procedurally or Technically Deficient Determination Letter Applications – Individually Designed Plans. EP Determinations may request the submission of additional information for a procedurally or technically deficient application.

(a) If EP Determinations needs additional information to process the application, the applicant will be sent an information request with a 21-day response date.

(b) If the applicant’s response to such information request is not timely or complete, a letter will be sent to the applicant, giving an additional 30-day period in which to respond.

(c) If a complete response is not received by the response deadline set forth in the letter referenced in section 10.11(2)(b) of this revenue procedure, the case will be closed. The application will not be returned, and any user fee submitted with respect to the application will not be refunded.

(3) Procedurally or Technically Deficient Determination Letter Applications – Pre-approved Plans. EP Determinations may request the submission of additional information for a procedurally or technically deficient application submitted by an adopter of a pre-approved plan.

(a) If an application submitted by an adopter of a pre-approved plan is procedurally deficient, EP Determinations will send the applicant a letter identifying the missing information. The applicant will have 21 days from the date of the letter to submit the missing information identified. If the missing information is not sent within 21 days of EP Determinations’ letter, the case will be closed. The application will not be returned, and any user fee with respect to the application will not be refunded.

(b) If a determination letter application for an adopter of a pre-approved plan is closed pursuant to section 10.11(3)(a) of this revenue procedure, the applicant must resubmit the entire application, including a new user fee (if applicable), by the end of the plan sponsor’s remedial amendment cycle, unless a later date is specified in EP Determinations’ letter.

Effect of failure to disclose material fact

Where to file requests

Submission of related plans

.12 EP Determinations may determine, based on the application form, the extent of review of the plan document. A failure to disclose a material fact or misrepresentation of a material fact on the application adversely affects the reliance that would otherwise be obtained through issuance by EP Determinations of a favorable determination letter. Similarly, failure to accurately provide any of the information called for on any form required by this revenue procedure may result in no reliance on the determination letter.

.13 Requests for determination letters must be submitted electronically on www.pay.gov.

.14 If applications for two or more plans of the same employer are submitted together, each application should include a cover letter that identifies the name of the employer and the plan numbers and employer identification numbers of all the related plans submitted together. EP Determinations will determine whether these applications will be worked simultaneously.

December 30, 2024 196 Bulletin No. 2025–1

Withdrawal of requests .15 The applicant’s request for a determination letter may be withdrawn by a written request at any time prior to the issuance of a final adverse determination letter. If an appeal to a proposed adverse determination letter is filed, a request for a determination letter may be withdrawn at any time prior to the forwarding of the proposed adverse action to the Chief, Independent Office of Appeals. In the case of a withdrawal of a determination request, the Service will not issue a determination of any type. For determination letter requests with respect to qualified plans, a failure to issue a determination letter as a result of a withdrawal will not be considered a failure of the Secretary or the Secretary’s delegate to make a determination within the meaning of § 7476. The Service may consider the information submitted in connection with the withdrawn request in a subsequent examination. Generally, the user fee will not be refunded if the application is withdrawn; however, the applicant may submit a subsequent request for a determination letter pursuant to section 11 of this revenue procedure. The application must be accompanied with the appropriate user fee in accordance with section 30 of this revenue procedure. Any such application will be treated as an initial request.

Right to status conference .16 An applicant for a determination letter has the right to have a conference with the Director, EP Rulings and Agreements concerning the status of the application if the application has been pending at least 270 days. The status conference may be by phone or in person, as mutually agreed upon. During the conference, any issues relevant to the processing of the application may be addressed, but the conference will not involve substantive discussion of technical issues. No tape, stenographic, or other verbatim recording of a status conference may be made by any party. Subsequent status conferences may also be requested if at least 90 days have passed since the last preceding status conference.

How to request status conference