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Expansion of IRS determination letter program for individually designed plans

May 30, 2019 / 1 minute read

Read our summary to learn about the reopening of the IRS determination letter program.

Beginning on Sept. 1, 2019, the IRS will reopen its determination letter program for cash balance plans on a temporary basis and for certain merged plans on an ongoing basis.

Since 2017, the determination letter program has only been available for initial plan qualification or qualification upon plan termination. The IRS provides applicable procedures and instructions on the exercise of this expansion in Revenue Procedure 2019-20. If you have questions about the determination letter program, in general or specific to this expansion, please contact a member of Plante Moran’s employee benefits consulting group.

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