Forms:

• Form 2848
  Power of Attorney and Declaration of Representative
  
  
• Form 5300
  Application for Determination for Employee Benefit Plan
  
  
• Schedule Q (Form 5300)
  Elective Determination Requests
  
  
• Form 5307
  Application for Determination for Adopters of Master or Prototype or Volume Submitter Plans
  
  
• Form 5310
  Application for Determination for Terminating Plans
  
  
• Form 6406
  Short Form Application for Determination for Minor Amendment of Employee Benefit Plan
  
  
• Form 8717
  User Fee for Employee Plan Determination Letter
  
  
• Form 8821
  Tax Information Authorization

Publications:

• Publication 1
  Your Rights as a Taxpayer
  
  
• Publication 5
  Your Appeal Rights and How To Prepare a Protest If You Don't Agree
  
  
• Publication 556
  Examination of Returns, Appeal Rights and Claims for Refunds
  
  
• Publication 794
  Favorable Determination Letter

Published Guidance:

• Announcement 2001-77
  Qualified Plans - Determination Letters
  
  
• Notice 2002-1
  Employee Plans User Fees
  
  
• Revenue Procedure 2000-20
  Master & Prototype Plans
  
  
• Revenue Procedure 2004-1
  Letters, Rulings, Information Letters and Determination Letters
  
  
• Revenue Procedure 2004-5
  Technical Advice
  
  
• Revenue Procedure 2004-6
  Application Withdrawal
  
  
• Revenue Procedure 2004-8
  User Fees for Employee Plans and Exempt Organizations

Web Pages:

• FAQs Regarding the Determination Letter Program
  Insights into the Determination Letter Process, plan terminations, plan language issues, merged plans, and multiple employer plans.
  
  
• Tips for Expediting the Determination Letter Process
  The Service, based on recent filings of determination requests, has compiled information that is commonly omitted or incorrect in the application package.
  
  
• Recurring Plans Issues Found in Determination Case Review
  A report which summarizes frequently recurring defects in plan language that require corrective amendments and delay case closure.
  
  
• Alert Guidelines, Explanations and Plan Deficiency Paragraphs
  Forms and documents used by EP specialists during their review of retirement plans.
  
  
• Quality Assurance Bulletins
  Bulletins which summarizes frequently recurring defects in plan language that require corrective amendments and delay case closure.
  
  
• Employee Plans Compliance Resolution System (EPCRS)
  ECPRS provides employers with the opportunity to make voluntary and timely correction of qualification or operational failures.

Help:

• Customer Account Services
  Contact us for answers to technical and procedural retirement plan questions.