Apply for a determination letter — Individually designed plans

Generally, an individually designed plan is a retirement plan that was drafted to meet the specific needs of a single employer or multi-employer group and has not been pre-approved by the IRS.

When to apply

You may submit a determination letter application if your individually designed plan is:

• Seeking an initial favorable determination letter
• A terminating plan
• Seeking a ruling on a partial termination
• A plan that meets certain circumstances to be announced in IRS guidance (Rev. Proc. 2019-20)
  • Plan mergers – may submit applications of certain merged plans on a continuing basis

  How to apply - Procedures and forms

  These procedures generally apply to Form 5300 series determination letter applications.

  1. Amend your plan for applicable law changes. These resources can help:

  • Amend or update a plan
  • Cumulative lists
  • Required amendments list

  2. Fill out and submit the appropriate forms and documents with your application package. Review Revenue Procedure 2023-3, revised annually, for details.

  • Form 8717, User Fee for Employee Plan Determination, Opinion, and Advisory Letter Request, or, if you paid through Pay.gov, a copy of your payment confirmation
    
  • Application form. One of the following forms, including its Procedural Requirements Checklist:
    • Form 5300, Application for Determination for Employee Benefit Plan — Note: must be submitted electronically at Pay.gov.
    • Form 5310, Application for Determination for Terminating Plan — Note: must be submitted electronically at Pay.gov.
    • Form 5307, Application for Determination for Adopters of Modified Volume Submitter Plans
      
    • Follow the instructions on Pay.gov to submit a Form 5300 and Form 5310 determination application electronically at Pay.gov.
      • Form 5300: Submit Form 5300 at Pay.gov
      • Form 5310: Submit Form 5310 at Pay.gov
      • Pay.gov Tracking ID from the emailed acknowledgement,
      • Employer name, EIN, and the plan name listed on the submitted Form 5300.

      Save time with fax: Include an employer fax number on the Form 5300/5310 so we can fax requests for additional information needed to process your application. This reduces mailing delays and the possible closure of your submission as incomplete and forfeiture of your user fee.

      • Power of attorney form. One of the following forms, if you have a representative:
        • Form 2848, Power of Attorney and Declaration of Representative
        • Form 8821, Tax Information Authorization

        Check the right boxes: To authorize your representatives to receive notices and communications on your behalf, you must check the box on line 2 of Form 2848 for each authorized representative. If you don’t want a prior tax information authorization submission to be revoked, you must attach a copy of the tax information authorization you want to retain and check the line 5 box of Form 8821. If you fail to check these boxes, the IRS is not authorized to contact your representative(s) about your submission.

        Save time with fax: Include the representative's fax number on line 2 of Form 2848 or 8821 so we can fax information requests to your representative. This reduces mailing delays and the possible closure of your submission as incomplete and forfeiture of your user fee.

        • Plan document. A copy of your plan document and trust document. If the plan is terminating, the plan document should be updated for any changes in the law effective as of the date of termination.

        3. Pay the appropriate user fee. If you meet certain criteria, you may be eligible for a user fee exemption. The user fee for Form 5300/5310 submissions must be paid electronically as part of the submission process.

        For Form 5307 paper submissions, you can pay the user fee at Pay.gov. Include a copy of your payment confirmation email with your submission. If you pay by check, include the Form 8717 and your check payable to “United States Treasury” with your Form 5307 submission.

        4. Mail your Form 5307 application to the appropriate address:

        Where to mail your application

        Internal Revenue Service
        Attention: EP Determination Letters
        P.O. Box 12192
        TE/GE Stop MS 31A Team 105
        Covington, KY 41012-0192

        For express mail or a delivery service

        Internal Revenue Service Attention: EP Determination Letters
        7940 Kentucky Drive
        TE/GE Stop MS 31A Team 105
        Florence, KY 41042

        Note: Forms 5300 and 5310 must be submitted electronically at Pay.gov. There is no paper option.

        Determination letter review process

        Related

        • Revenue Procedure 2023-4 (complete procedures for requesting determinations letters)
        • Determination, opinion and advisory letters
        • Employee plans forms & publications
        • FAQs regarding the determination letter process​​​