Determinations |
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The EP Determination Letter Program ensures that retirement plans contain the right provisions. You’ll find useful info like alert guidelines, LRMs, EP CPE texts, and more.
Determination Resources
Guidance, guidelines and other useful info to assist you with the EP Determination Letter Program.
EP CPE Texts
A series of articles published by the IRS as the EP Continuing Professional Education Technical Instruction Program.
Listing of Required Modifications (LRMs)
A collection of information packages designed to assist in drafting or re-drafting plans to conform with applicable laws and regulations.
Alert Guidelines, Explanations & Plan Deficiency Paragraphs
Forms and documents used by Employee Plans Specialists during their review of retirement plans. Review these items prior to submitting a determination letter application to the Service.
2007 Interim and Discretionary Amendments
The list of 2007 Interim and Discretionary Amendments is now available. Interim amendments are required to keep a written plan document up to date between a plan’s submission periods during the applicable remedial amendment cycles. The 2007 list includes the final regulations under § 401(a) with respect to low normal retirement age and the final regulations under § 415.
Recent Guidance that May Require Interim or Discretionary Amendments
Interim amendments are required to keep a written plan document up to date between a plan’s submission periods during the applicable remedial amendment cycles. The purpose of this web page is to provide plan sponsors with an aid as they prepare interim plan amendments.
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Page Last Reviewed or Updated: June 18, 2008