A letter of determination confirms a retirement plan's tax-advantaged status under ERISA. Employers using pre-approved plans generally don't need a determination letter. A determination letter doesn't ...

The IRS recently reversed course on the availability of the determination letter program for merged qualified retirement plans – thereby providing new alternatives for integrating qualified retirement ...

On October 21 st, the IRS announced changes to its qualified plan determination letter program. Most notably, the program has been expanded to include section 403(b) tax-sheltered annuity plans ...

The IRS is limiting its determination letter program for tax-qualified individually designed plans, which affects how and when plan sponsors can request documentation. Chris Collins, a benefits and ...