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Determination letter. A determination letter is a written statement issued by a district director in response to a written inquiry by an individual or an organization that applies principles and precedents previously announced by the National Office to the particular facts involved.
Cycles for individually designed plans Prior to February 1, 2017, sponsors of individually designed plans submitted applications for determination letters once every five years, under a staggered system of 5-year cycles (Cycles A - E).
Determination Letter, or updated Determination Letter (includes all supporting documents). Send Form 4506-B: Mail: Internal Revenue Service.Email: Complete the form and then use the ?Submit Form? button at the bottom of the form. Note:You may not have to complete Form 4506-B to get the copies you need.
A determination letter is issued only where a determination can be made on the basis of clearly established rules as set forth in the statute, Treasury decision, or regulation, or by a ruling, opinion, or court decision published in the Internal Revenue Bulletin.
A favorable determination letter: is issued by the IRS in response to a request by a plan sponsor as to the qualified status of its retirement plan under IRC Section 401(a). expresses the IRS's opinion regarding the form of the plan.
You can obtain the letter by having an officer or trustee contact IRS Customer Account Services by phone, mail, or fax. If you submit the request in writing, be sure to include the organization's name, Employer Identification Number (EIN), and authorized signature of the officer or trustee.
A ruling or determination letter will be issued to your organization if its application and supporting documents establish that it meets the particular requirements of the section under which it is claiming exemption.