Internal Revenue Manual
IRM 7.11.4 — IRC 401(a) and 403(b) Pre-Approved Plans Program
Part 7. Rulings and Agreements
Chapter 11. Employee Plans Determination Letter ProgramSection 4. IRC 401(a) and 403(b) Pre-Approved Plans Program 7.11.4 IRC 401(a) and 403(b) Pre-Approved Plans Program Manual Transmittal May 28, 2026 Purpose (1) This transmits revised IRM 7.11.4, Employee Plans Determination Letter Program, IRC 401(a) and 403(b) Pre-Approved Plans Program. Material Changes (1) Various editorial edits have been made throughout the IRM for clarity and removal of outdated items. Effect on Other DocumentsThis supersedes IRM 7.11.4, dated August 21, 2025. AudienceTax Exempt and Government Entities Employee Plans Effective Date(05-28-2026)John C. HughesActing Director, Employee PlansTax Exempt and Government Entities
Program Scope and Objectives
7.11.4.1 (09-08-2022) Program Scope and Objectives Purpose: This IRM provides procedures and guidance to employees who process and review Opinion Letter applications from pre-approved plan providers and mass submitters. Audience: Pre-approved plans program Shared Administrative Personnel. First and Second-Level Reviewers who work pre-approved plans. Pre-approved plans Coordinators (Coordinators). Pre-approved plans program manager. Policy Owner: Director, EP Program Owner: EP Primary Stakeholders: Internal - Director, Employee Plans; Director, Employee Plans Rulings and Agreements; EP Tax Law Specialists and Agents; Actuaries; Associate Chief Counsel (EEE), TE/GE Division. External - Plan sponsor, plan representatives, plan participants. Program Goals: The goal of EP Determinations is to ensure that plans comply with the tax laws. We do this by reviewing applications for determination and Opinion Letters and protecting the public interest by applying the tax law with integrity and fairness to all. The IRS adopted the Taxpayer Bill of Rights (TBOR) in June 2014. Employees are responsible for being familiar with and acting in accord with taxpayer rights. See IRC 7803(a)(3). For additional information about the Taxpayer Bill of Rights, see TBOR and IRM 1.2.1.2.36, Policy Statement 1-236.
Background
7.11.4.1.1 (05-28-2026) Background A Pre-approved plan is a plan sold to employers by a document provider such as a financial institution or benefits practitioner. The document provider is the "pre-approved plan provider." The document provider requests IRS approval ("pre-approval") of a defined contribution or defined benefit plan document as meeting the requirements of Internal Revenue Code Sections 401, 403(a) or 403(b). Pre-approved plan providers and mass submitters submit Opinion Letter requests on: Pay.gov. Form 4461, Application for Approval of Standardized or Nonstandardized Pre-Approved Defined Contribution Plans. Form 4461-A, Application for Approval of Standardized or Nonstandardized Pre-Approved Defined Benefit Plans. Form 4461-B, Application for Approval of Standardized or Nonstandardized Pre-Approved Plans. Form 4461-C, Application for Approval of Standardized or Nonstandardized 403(b) Pre-Approved Plans.
Authority
7.11.4.1.2 (07-24-2024) Authority The IRC 401(a) pre-approved plans program is described in Rev. Proc. 2023-37. Rev. Proc. 2023-37 clarifies, modifies, and supersedes Rev. Proc. 2017-41 with respect to a Cycle 4 and later IRC 401(a) pre-approved plan. Rev. Proc. 2017-41 modifies and supersedes Rev. Proc. 2015-36. Rev. Proc. 2015-36 modifies and supersedes Rev. Proc. 2011-49. Rev. Proc. 2020-40 and Rev. Proc. 2021-38, both of which modify Rev. Proc. 2016-37, give additional information on this program prior to Cycle 4. The program's scope has certain limitations as described in Rev. Proc. 2023-37, section 10. The IRC 403(b) pre-approved plans program is described in Rev. Proc. 2023-37. Rev. Proc. 2023-37 clarifies, modifies, and supersedes Rev. Proc. 2021-37 with respect to a Cycle 3 and later IRC 403(b) pre-approved plan. IRC 403(b) Program History: Under Rev. Proc. 2013-22 as modified by Rev. Proc. 2014-28, and Rev. Proc. 2015-22, and clarified by Rev. Proc. 2017-18, the IRS established a pre-approved plans program for IRC 403(b) plans and an initial remedial amendment period (RAP) for retroactive correction to January 1, 2010, of plan form defects. This was in response to the formal plan document requirement created by the 2007 final regulations under IRC 403(b). Most opinion and advisory letters were issued on March 31, 2017, to the first cycle of prototype 403(b) plans and volume submitter 403(b) plans, respectively. Rev. Proc. 2017-18, as modified by Notice 2020-35, gave employers until June 30, 2020, to adopt a prototype or volume submitter 403(b) plan or otherwise amend their plan and correct any form defects retroactive to January 1, 2010. Rev. Proc. 2019-39 establishes recurring remedial amend periods (RAPs) for correcting form defects after the expiration of the initial RAP. Rev. Proc. 2021-37 modifies and supersedes Rev. Proc. 2013-22 and modifies Rev. Proc. 2019-39 (which was also modified by Rev. Proc. 2020-40). It sets forth the procedures for the issuance of Opinion Letters to IRC 403(b) pre-approved plans for the second remedial amendment cycle (Cycle 2) and provides rules for determining when remedial amendment periods expire. It also modifies the procedures for the IRC 403(b) Pre-Approved Program to be similar to procedures applicable to the IRC 401(a) Pre-Approved Program. The on-cycle submission period for the second pre-approved 403(b) plan cycle began on May 2, 2022, and ended on May 1, 2023.
Roles and Responsibilities
7.11.4.1.3 (08-21-2025) Roles and Responsibilities The mission of Employee Plans is to provide EP's customers top quality service by helping them understand and comply with applicable tax laws and to protect the public interest by applying the tax laws with integrity and fairness to all. The EP Determinations Program is structured as follows: The Pre-approved plans Program manager oversees the Pre-approved plan program. The Pre-approved plans Coordinators (Coordinators) report to the Pre-approved plans Program manager and are responsible for planning, managing, directing and executing EP pre-approved program activities as outlined in IRM 7.11.4.6, Coordinator Duties. EP Determination specialists that are assigned to the Pre-Approved Program work as 1st and 2nd level reviewers. See IRM 7.11.4.4, Case Processing Procedures. The Shared Administrative Personnel and Tax Examiners report to the Coordinators and assist with establishing inventory records, transmitting the user fees, creating the electronic case file, and updating case statuses. See IRM 7.11.4.3, Duties of the Pre-Approved Plans Shared Administrative Personnel (including Tax Examiners).
Program Management and Review
7.11.4.1.4 (08-21-2025) Program Management and Review Program reports: The EP Determinations Program uses the TE/GE Rulings and Agreements Control System (TRAC) to view, create, and modify inventory and employee records. TRAC uses tools to provide a built-in interface to query and analyze data and to build reports. Monthly reports detailing the current inventory of cases are produced and provided to the Director, EP R&A, and Area Managers. Program effectiveness: EP Determinations monitors business unit progress toward completing and closing cases in inventory. They provide status and progress reports to IRS leadership on a regular, recurring basis. Effectiveness is measured by analysis of compliance trends and results.
Program Controls
7.11.4.1.5 (08-21-2025) Program Controls The IRS receives EP Opinion Letter applications and user fees from taxpayers on Pay.gov. Campus personnel monitor Pay.gov for any user fees which have been accepted by Pay.gov and inputs each of these user fees into TRAC. In addition, the Coordinators ensure the Beckley Finance Center receives timely user fee deposit reports within the first 3 business days of the month following the month in which the report is being run. The application information from Pay.gov is transferred to the Pay.gov Pending folder located in the MAPICS shared folder for further processing by both the Tax Examiners and the Coordinators. TRAC contains roles and permissions to ensure proper separation of duties. The Coordinators coordinate the assignment of inventory. The IRS is fully committed to protecting the privacy rights of taxpayers and employees. Privacy laws are included in the IRC, the Privacy Act of 1974, the Freedom of Information Act, and IRS policies and practices. For more information about these laws, visit the FOIA Library | Internal Revenue Service. For questions about privacy, email *Privacy. For questions about disclosure, email *Disclosure.
Terms and Acronyms
7.11.4.1.6 (08-21-2025) Terms and Acronyms Acronyms used in this IRM: Acronym Term BPD Basic Plan Document CCR Case Chronology Record DB Defined Benefit DC Defined Contribution EEE Office of Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes) EIN Employer Identification Number EP Employee Plans FOIA Freedom of Information Act IT Information Technology LRM Listing of Required Modifications POA Power of Attorney POD Post of Duty R&A Rulings and Agreements RAC Remedial Amendment/Approval Cycle RAP Remedial Amendment Period TRAC TE/GE Rulings and Agreements Control System WebETS Web-Based Employee Technical Time System The following table lists several definitions used in this IRM. Term Definition Adoption Agreement The part of the plan that lists the options an adopting employer may select. Basic Plan Document (BPD) The part of a plan containing all the non-elective provisions applicable to all adopting employers. The basic plan document may not have any options. Identical Adopter Any person with an established place of business in the U.S. that is accessible during every business day who sponsors a plan as a word-for-word identical adopter of a mass submitter, regardless of the number of employers expected to adopt the plan. Investment Arrangements A funding arrangement under an IRC 403(b) plan. It may be an annuity contract under Treas. Regs. 1.403(b)-2(b)(2), a custodial account under IRC 403(b)(7), or a Retirement Income Account under IRC 403(b)(9). Note: The Investment Arrangement must be in a document separate from the rest of the plan and must not be submitted. The IRS will not review, and the Opinion Letter will not cover any provisions included in Investment Arrangements. Mass Submitter Any person that (1) has an established place of business in the United States where it is accessible during every business day, and (2) submits Opinion Letter applications on behalf of at least 15 unaffiliated providers, each of which is offering, on a word-for-word identical basis, the same plan document. The mass submitter may also be treated as an unaffiliated provider as well as any providers offering a Flexible Plan. See Rev. Proc. 2021-37, section 4.14 and Rev. Proc. 2023-37, section 4.01. Minor-Modifier A minor-modifier is a plan that only has minor changes to an otherwise word-for-word identical mass submitter's pre-approved plan. These plans do not require an in-depth technical review. Opinion Letter For a 401(a) plan, a written statement issued by the IRS to a provider or mass submitter as to the qualification in form of a plan under IRC 401, IRC 403(a),IRC 409, and IRC 4975(e)(7).For a 403(b) plan, a written statement issued by the IRS to a provider or mass submitter that the form of a 403(b) pre-approved plan satisfies the 403(b) requirements. Pre-Approved Plan It may be an Adoption Agreement Plan or a Single Document Plan. An Adoption Agreement Plan consists of a Basic Plan Document and an Adoption Agreement. The Single Document Plan consists of a single plan document offered by a provider without an adoption agreement. Provider Any person (including, if applicable, a mass submitter) that (1) has an established place of business in the United States where it is accessible during every business day, and (2) represents to the IRS in its application for an Opinion Letter that it has at least 15 employer-clients, each of which is reasonably expected to adopt one of the pre-approved plans of the provider. For purposes of IRC 403(b) plans, a person that is otherwise eligible to be a provider generally may apply for an Opinion Letter for a plan that is intended to be a Retirement Income Account without satisfying the 15 employer-clients requirement with respect to that plan. Remedial Amendment/Approval Cycle (RAC) Rev. Proc. 2005-66, as modified and superseded by Rev. Proc. 2007-44, as clarified, modified, and superseded by Rev. Proc. 2016-37, as clarified, modified, and superseded by Rev. Proc. 2023-37, established a system of cyclical remedial amendment periods under IRC 401(b) for IRC 401(a) plans. Rev. Proc. 2013-22 as modified by Rev. Proc. 2014-28, and Rev. Proc. 2015-22, and clarified by Rev. Proc. 2017-18, and further modified by Rev. Proc. 2019-39, and later modified and superseded by Rev. Proc. 2021-37, and later modified and superseded by Rev. Proc. 2023-37 established a system of cyclical remedial amendment periods for 403(b) plans. Under this system, pre-approved plans have a RAC. The cycles stagger the submission of Opinion Letter applications so that defined benefit, defined contribution, and IRC 403(b) plans are submitted at different times. Trust or Custodial Account Document The separate portion of an IRC 401(a) plan that contains the trust agreement or custodial account agreement and includes provisions covering matters such as the powers and duties of trustees, investment authority and the kinds of investments that the trustee may make. Note: The trust agreement or custodial account agreement must be in a document separate from the rest of the plan. Copies of trusts or other funding mediums must not be submitted. The IRS will not review, and the Opinion Letter will not cover, any provisions included in trust documents.
Related Resources
7.11.4.1.7 (08-21-2025) Related Resources Rev. Proc. 2023-37. Rev. Proc. 2017-41. Rev. Proc. 2016-37. Rev. Proc. 2021-37. Rev. Proc. 2019-39. Cumulative list of changes in retirement plan qualification requirements | Internal Revenue Service. Listing of Required Modifications - LRMs. Form 4461, Application for Approval of Standardized or Nonstandardized Pre-Approved Defined Contribution Plans. Form 4461-A, Application for Approval of Standardized or Nonstandardized Pre-Approved Defined Benefit Plan. Form 4461-B, Application for Approval of Standardized or Nonstandardized Pre-Approved Plans (Mass Submitter Adopting Provider). Form 4461-C, Application for Approval of Standardized or Nonstandardized 403(b) Pre-Approved Plans.
Submitting a Pre-Approved Plan
7.11.4.2 (05-28-2026) Submitting a Pre-Approved Plan Pre-approved plan providers and mass submitters submit applications to the EP Determinations pre-approved plans program on Pay.gov. Note: Providers may mail follow-up or submit supplemental information to the addresses below but only if requested by the Coordinators. Mailing Address Express Mail or a Delivery Service Internal Revenue Service P.O. Box 2508 Cincinnati, OH 45201 Attn: Pre-Approved Plans Coordinator Room 6-403, Group 7521 Internal Revenue Service 550 Main Street Cincinnati, OH 45202Attn: Pre-Approved Plans Coordinator Room 6-403, Group 7521 Pre-approved plans have a recurring Remedial Amendment Cycle (RAC) as explained in Rev. Proc. 2016-37, Section 14 and Rev. Proc. 2023-37, Section 5 for IRC 401(a) plans and Rev. Proc. 2019-39, Section 10, Rev. Proc. 2021-37, and Rev. Proc. 2023-37, Section 5 for IRC 403(b) plans. Providers may apply for new Opinion Letters for each cycle. The IRS reviews the plans for compliance with IRC 401(a) or IRC 403(b) during the middle of each RAC. The period given to providers and mass submitters to submit pre-approved plans for a particular RAC will be announced by the IRS and will normally be a one-year period. The IRS may, when necessary, announce appropriate adjustments to the start and/or end dates to a cycle, as well as any relevant time frames occurring within that cycle. A cycle ends at the end of the last day of the employer adoption window for that cycle. The next cycle begins on the following day. Pre-approved plan Opinion Letter applications submitted through Pay.gov must include: Applicable user fee per Rev. Proc. 2026-4, Appendix A, as adjusted annually. Form 2848, Power of Attorney and Declaration of Representation, if applicable. Application form (the applicable Form 4461). Cover letter. Plan document. Adoption Agreement, if applicable. Copy of last Opinion Letter, if applicable. Certification Regarding Interim Amendments.
Late Submissions
7.11.4.2.1 (07-24-2024) Late Submissions Pre-approved providers or mass submitters with valid Opinion Letters from the immediately preceding cycle are expected to submit applications for each RAC on time. The same is true for a new provider or mass submitter unless they did not exist during the general deadline to file. If providers or mass submitters do not submit by the scheduled due date, it could result in a delay in processing the application and issuing a favorable letter. An employer adopting a late-submitted pre-approved plan could have less than the normal two-year adoption period. See Rev. Proc. 2017-41, Section 11, and Rev. Proc. 2016-37, Section 21, for more details on Cycle 3 IRC 401(a) off-cycle submissions and Rev. Proc. 2021-37, Section 12 for Cycle 2 IRC 403(b) off-cycle submissions. The off-cycle rules remain the same but are consolidated in Rev. Proc. 2023-37, Section 16 for Cycle 4 and later IRC 401(a) plans and Cycle 3 and later for IRC 403(b) plans. Once the two-year period starts for employers to adopt and possibly submit determination letter applications for a particular RAC, the pre-approved plans program will not accept late submissions except for word-for-word Identical Adopter plan applications described in Rev. Proc. 2017-41, Section 11, Rev. Proc. 2021-37, Section 12, and Rev. Proc. 2023-37, Section 16.
Impermissible Plan Types
7.11.4.2.2 (07-24-2024) Impermissible Plan Types There are certain situations for which the IRS will not issue Opinion Letters. For Cycle 3 IRC 401(a) plans, see Rev. Proc. 2017-41, Section 6.03. For Cycle 2 IRC 403(b) plans, see Rev. Proc. 2021-37, Section 6.03. For Cycle 4 and later IRC 401(a) plans and Cycle 3 and later IRC 403(b) plans), see Rev. Proc. 2023-37, Section 10.
Issuance of Opinion Letters
7.11.4.2.3 (09-26-2018) Issuance of Opinion Letters The IRS: Issues virtually all Opinion Letters at the same time for pre-approved providers and mass submitters who file their plans timely. Publishes a uniform two-year timeframe in an announcement during which adopting employers must adopt the newly approved plans.
Minor Modification
7.11.4.2.4 (08-21-2025) Minor Modification A Minor-Modifier is a plan that only has minor changes to an otherwise word-for-word identical mass submitter's pre-approved plan. These plans do not require an in-depth technical review. For Minor-Modifier plans: The mass submitter submits the Form 4461-B for 401(a) plans or the Form 4461-C for 403(b) plans. When the mass submitter plan receives its preliminary notification (see IRM 7.11.4.6.7, Preliminary Notifications), they prepare a plan document for each Minor-Modifier application and submit them to the IRS within 21 calendar days. For Cycle 2 IRC 403(b) plans, the mass submitter follows the directions in Rev. Proc. 2021-37, Section 11.03(2). For Cycle 4 and later IRC 401(a) plans and Cycle 3 and later IRC 403(b) plans), see Rev. Proc. 2023-37, Section 15.03(2). Minor-Modifier applications are generally assigned to the first-level reviewer who reviewed the mass submitter lead plan. The first-level reviewer only reviews the changes that differ from the lead plan. If the reviewer determines the changes are not minor, he/she stops reviewing and offers the applicant the opportunity to file as a provider (i.e., non-mass submitter). Typically, the Minor-Modifiers do not go through the second or discretionary coordinator review process.
Duties of the Pre-Approved Plans Shared Administrative Personnel (including Tax Examiners)
7.11.4.3 (08-21-2025) Duties of the Pre-Approved Plans Shared Administrative Personnel (including Tax Examiners) The pre-approved plans Shared Administrative Personnel help manage the case flow. Duties include: Establishing electronic case records. Establishing user fee payment records on TRAC based on Pay.gov payments. Establishing Cases on TRAC. Updating case statuses.
Establishing Electronic Case Records (Shared Administrative Personnel
7.11.4.3.1 (08-21-2025) Establishing Electronic Case Records (Shared Administrative Personnel All applications are submitted through Pay.gov. The Shared Administrative Personnel pull the applications from Pay.gov and move them to a folder named "Pay.gov Pending Folder" which is located in the MAPICS shared folder. The Coordinators will move each application requiring review by a specialist to a secondary shared server folder where the specialist assigned the case for review can access it.
Establishing User Fee Payment Records on TRAC Based on What Was Paid Via Pay.gov (Shared Administrative Personnel)
7.11.4.3.2 (08-21-2025) Establishing User Fee Payment Records on TRAC Based on What Was Paid Via Pay.gov (Shared Administrative Personnel) Campus personnel monitor Pay.gov for any user fees which have been accepted by Pay.gov and input each of these user fees into TRAC. Campus personnel email a report to the Coordinators and Shared Administrative Personnel identifying the user fee records created in TRAC. The Shared Administrative Personnel must update each user fee record created by the Campus to the correct fee type code applicable to the application submitted.
Establishing Cases on TRAC (Shared Administrative Personnel)
7.11.4.3.3 (08-21-2025) Establishing Cases on TRAC (Shared Administrative Personnel) Once the Shared Administrative Personnel have pulled a submission or submissions off Pay.gov, the Coordinators will assign the submission(s) to the Shared Administrative Personnel for creation of the inventory record on TRAC. To create a record on TRAC, enter the following information into the system: Plan sponsor name. Plan number. Plan form. Plan type. Mass Submitter status and Mass Submitter code. Filing Status. File Folder Number. Law Code. Power of Attorney, if any. Control date.
Case Status Updates (Shared Administrative Personnel)
7.11.4.3.4 (08-21-2025) Case Status Updates (Shared Administrative Personnel) Update the status code of the TRAC record for the assignment/transfer of pre-approved plan cases to reviewers and/or Coordinators when necessary.
First-Level Case Assignment (Shared Administrative Personnel)
7.11.4.3.4.1 (05-28-2026) First-Level Case Assignment (Shared Administrative Personnel) When the Coordinators notify the Shared Administrative Personnel that a case is being assigned to a first-level reviewer, and the first-level reviewer should access the assigned electronic case file in the designated shared folder, the Shared Administrative Personnel will update the case record in TRAC indicating the first-level reviewer's TRAC I.D. number and the "first-level review" status code. The Shared Administrative Personnel will then email the Coordinators letting them know that TRAC was updated.
Second-Level Case Assignment (Shared Administrative Personnel)
7.11.4.3.4.2 (08-21-2025) Second-Level Case Assignment (Shared Administrative Personnel) When a first-level reviewer emails that a case is ready for second-level assignment, update the case record in TRAC to the "awaiting assignment for second-level review" status code. When the Coordinators notify the Shared Administrative Personnel that a case is being assigned to a second-level reviewer and that the reviewer should access the assigned electronic case file in the designated shared folder, update the case record in TRAC indicating the second-level reviewer's TRAC I.D. number and the "assigned to second-level reviewer" status code. Then, email the Coordinators indicating TRAC has been updated.
Case Assigned Both First and Second-Level (Shared Administrative Personnel)
7.11.4.3.4.3 (08-21-2025) Case Assigned Both First and Second-Level (Shared Administrative Personnel) Once an electronic case file is assigned to both a first-level reviewer and a second-level reviewer, it is not returned to the Coordinators until their reviews are complete. Whenever the two reviewers need to exchange the electronic case, they should notify the Shared Administrative Personnel in an email. Update the case record on TRAC to reflect the change in the current reviewer's TRAC I.D. number and indicate first or second-level review status.
Review and Issuance of the Opinion Letter (Shared Administrative Personnel)
7.11.4.3.4.4 (08-21-2025) Review and Issuance of the Opinion Letter (Shared Administrative Personnel) After both reviewers complete their reviews, the second-level reviewer emails the Shared Administrative Personnel indicating the case is ready for discretionary final review and eventual issuance of the Opinion Letter. Once the Coordinators receive each reviewer's final Form 5464, Case Chronology Record (CCR) electronically, one of the Coordinators emails the Shared Administrative Personnel the total case hours (first and second-level reviewer) to input into TRAC. Update the case on TRAC to show the case is in discretionary final review status and put it in the coordinator's TRAC I.D. number. See IRM 7.11.4.6.11 regarding the issuance of Opinion Letters.
Case Closing (Shared Administrative Personnel)
7.11.4.3.4.5 (08-21-2025) Case Closing (Shared Administrative Personnel) After the Coordinators complete a discretionary final review and have sent a notification giving preliminary approval (see IRM 7.11.4.6.7, Preliminary Notifications), update the case in TRAC: Change the status code to show that the discretionary final review is completed. Enter the preliminary notification date.
Case Processing Procedures
7.11.4.4 (09-08-2022) Case Processing Procedures Management-selected Determinations specialists work Applications for pre-approved plans. Generally, only grade 12 and 13 EP specialists from EP Determinations are selected. All lead plans go through a first-level of review with a specialist and then a second-level of review with another specialist. All grade 12 specialists work as first-level reviewers and all grade 13 specialists perform first or second-level reviews under the direction of the pre-approved plans program manager. To ensure consistency, all of the provider's or mass submitter's lead plans are assigned to one reviewer. The first and second-level reviewers email the Coordinators and their group manager when they need work. The Coordinators assign all work electronically.
First-Level Review Process
7.11.4.4.1 (08-21-2025) First-Level Review Process First-Level Reviewer: When the Coordinators notify of a case assignment, access the electronic case file in the designated shared folder. Complete the following as part of the initial review: Update the time sheet (WebETS) and the pre-approved plans monthly report (See IRM 7.11.4.5.3, Monthly Report). Prepare an electronic case assignment letter (see the Pre-Approved folder on the shared server for a template) and send via fax, mail, or email to the provider or mass submitter. Include your name and contact information in the letter. Complete an electronic Form 5464, Case Chronology Record (CCR). Complete one Form 5464 for each case file. Include your name on the form and enter assigned for the first-level review as the first entry under the section Topics Discussed, Information Requested or Other Action Taken. If more than one page, number each page accordingly, or include the year in the first date entry of each page. Do not upload the CCR to the electronic case file stored in the designated shared folder. Complete the review using the applicable Cumulative List and Listing of Required Modifications (LRMs). The review must include: Form 4461 series application, the cover letter, any plan documents, and adoption agreements. Complete the applicable Alert Guidelines Workbook when the plan does not follow the LRM. When all case files for a provider or mass submitter are complete, prepare an electronic draft Letter 6448 to request any additional information. Explain each change request or comment and cite the appropriate legal authority. Update the electronic tracking sheet to show that the case(s) are ready for second-level assignment and upload it along with the draft Letter 6448, the case assignment letter and completed worksheets to the electronic case file on the designated shared folder. Email the Shared Administrative Personnel and Coordinators with the case name(s) and the TRAC case number(s) to notify them of case movement. Shared Administrative Personnel: Update the case record in TRAC for the proper status code. Second-level reviewer: Begin review of the case(s) per IRM 7.11.4.4.2, Second-Level Review Process. Once complete, upload comments to the electronic case file stored on the designated shared folder and email the Shared Administrative Personnel and first-level reviewer that the review is complete. The TRAC case number(s) should be included in the email. First-level reviewer: When the second-level reviewer notifies of their completed review: Review their comments in the electronic case file and incorporate them into the draft Letter 6448 as appropriate. Discuss any disagreements or questions about the comments with the second-level reviewer by phone or email. Once all questions and/or comments are resolved, finalize the Letter 6448 and send via fax, mail, or email to the mass submitter/provider with a 30-day response time. An extension of the response time is allowable, but typically not more than an additional 24 days. Continue to work the case until the plan is perfected (ready to close). If necessary, send via fax, mail, or email a Letter 1955 to request additional items after the initial request. Limit the response date in the Letter 1955 to 14 days or less as needed. Contact the Coordinators if no response is received or if you receive a mostly incomplete response after a Letter 6448 or Letter 1955 is sent. The Coordinators may decide that a Letter 6535 should be sent (certified mail) with a response due date of 10 days. If there still is not a sufficient response, return the case to the Coordinators who will close the application as incomplete. When the plan is perfected, secure a final clean copy of the plan document and adoption agreement (if applicable). Mark as "Final" with the date received (e.g., FINAL BPD xx-xx-xxxx). Upload the final clean copy of the plan, all Letter 6448, Letter 1955 and Letter 6535 , all provider response letters, and, if applicable, an explanation of why certain amendments were not secured, to the electronic case file stored on the designated shared folder. Update the electronic tracking sheet to show submission of the case(s) for final second-level review and email the Shared Administrative Personnel, Coordinators, and the second-level reviewer with the case name(s) and the TRAC case number(s) to notify them of case movement.
Second-Level Review Process
7.11.4.4.2 (08-21-2025) Second-Level Review Process When the Coordinators notify of a case assignment, access the electronic case file in the designated shared folder, and complete the following as part of the initial review: Update the time sheet (WebETS) and the pre-approved plans monthly report (See IRM 7.11.4.5.3, Monthly Report). Prepare an electronic case assignment letter (see the Pre-Approved folder on the shared server for a template) and send via fax, mail or email to the provider or mass submitter. Include your name and contact information in the letter. Complete an electronic Form 5464, Case Chronology Record, for each case file. This Form 5464 should be separate from the first-level reviewer's Form 5464. Include name on the form and under the section "Topics Discussed, Information Requested or Other Action Taken," enter "assigned for second-level review" as the first entry. If more than one page, number each page accordingly, or include the year in the first date entry of each page. Do not upload the CCR to the case file stored in the designated shared folder. Include in the review the same items reviewed at the first-level and the items listed on the draft Letter 6448. When the review is completed, prepare a summary of any additional amendments needed, clarifications, and/or comments. Explain each change request or comment and cite the appropriate authority. In the comments, distinguish between items that are required and items that are suggestions. Upload the second-level review comments and the case assignment letter to the electronic case file in the designated shared folder. Email the Shared Administrative Personnel, the coordinator, and the first-level reviewer informing them the case is being returned to the first-level reviewer and include the plans' names and the TRAC case number(s). First-level reviewer: Complete the review of the case(s) per IRM 7.11.4.4.1 (4)and return the case(s) to the second-level reviewer. Second-level reviewer: When it is received from the first-level reviewer for a final second-level review: Compare the final version of the plan with the Letter 6448, Letter 1955 and/or Letter 6535. If it is determined that the plan needs additional amendments, prepare a typed list of comments and discuss with the first-level reviewer. If you both agree changes are still needed, generally the second-level reviewer secures the remaining changes. If it is determined the plan is finished and ready for approval: Upload any final changes and associated material secured to the electronic case file in the designated shared folder. Email the Shared Administrative Personnel, first-level reviewer, and Coordinators stating the case file is ready for a discretionary final review (see IRM 7.11.4.6.6, Discretionary Coordinator Review). Send via fax, mail, or email the "Completed Review (moving to 3rd) Letter" to the provider to inform them the case has moved to discretionary final review. A copy of this letter should be uploaded to the electronic case file in the designated shared folder. The first and second-level reviewers should update the tracking sheet to add their time and indicate the case is being closed to the Coordinators, and upload the tracking sheet to the shared folder. Their completed CCRs should be emailed to their group manager, the manager of the pre-approved plans program, and the Coordinators.
Administrative Procedures
7.11.4.5 (10-19-2021) Administrative Procedures Pre-Approved Plans reviewers also follow these miscellaneous administrative procedures: Prepare all documents electronically. Tracking sheet. Monthly report. Case file assembly.
Prepare all Documents Electronically
7.11.4.5.1 (10-19-2021) Prepare all Documents Electronically All Pre-Approved Plan submissions are made through Pay.gov and worked electronically. Prepare all forms, letters, Alert Guidelines, and any supporting notes electronically and upload them into the case file in the designated shared folder.
Tracking Sheet
7.11.4.5.2 (04-04-2012) Tracking Sheet The electronic tracking sheet is used to show the movement dates of the case between the first and second-level reviewers.
Monthly Report
7.11.4.5.3 (09-08-2022) Monthly Report At the end of each WebETS cycle, reviewers email a case status report to the: Coordinators. Manager of the pre-approved plans program. Group manager of the reviewer. Applicable tax examiners. Include in the monthly report: Whether the case is assigned as a first or second-level review. Case name. Form of plan (for example, AA (adoption agreement) or SD (single document)). Date of assignment. Comments on the status of the case. Date of last contact with the provider or mass submitter. Number of hours on the case to date. Estimated date of completion (agreed upon between the first and second-level reviewers). Name of other reviewer (first or second-level) assigned to the case.
Information Necessary in Electronic Case File
7.11.4.5.4 (08-21-2025) Information Necessary in Electronic Case File When first and second-level review is complete, ensure the case file includes the following documents, not necessarily in this order: Pre-Approved Plan Tracking Sheet. Certification Regarding Interim Good Faith Amendments. All completed worksheets. Form 2848, Power of Attorney and Declaration of Representation (if applicable). Copy of last Opinion Letter (if applicable). Copy of application (Form 4461 series, if applicable). Copies of all correspondence labeled with the date that they were sent/received. Final clean copy of Adoption Agreement (if applicable). Final clean copy of Plan Document. Note: Name each file according to its contents and date received. For example, Final Plan Document received October 9, 2019 should be saved as XYZ LAW FIRM FINAL PLAN DOCUMENT 10/09/2019.
Coordinators' Duties
7.11.4.6 (10-19-2021) Coordinators' Duties Reviewers may contact the pre-approved plans Coordinators with questions. The Coordinators' duties include: Assisting with the development of guidance, forms, LRMs, etc. Developing and conducting training. Developing and updating Desk Guide Procedures and Worksheets. Assigning cases to reviewers. Helping with the technical aspects of a case. Conducting the discretionary final review. Sending preliminary notifications. Transferring Pre-approved Review Case Folders to the MAPICS Folder. Helping management and Compliance, Planning & Classification as needed. Providing technical assistance to Counsel, as needed. Issuing Opinion Letters. Verifying the correct user fees received. Determining grossly deficient plans and innovative plan designs. Overseeing pre-approved plans correspondence.
Assist with Guidance, Forms, LRMs, etc.
7.11.4.6.1 (10-19-2021) Assist with Guidance, Forms, LRMs, etc. The Coordinators provide aid to multiple business units to help update and publish guidance, forms, etc. for each pre-approved RAC. Some of the assistance they provide include helping: The Technical Advisor and Counsel to publish the Cumulative List and other guidance relating to the opening and closing of each RAC. To update the Form 4461 series on Pay.gov. EP Technical update the applicable LRM. The Office of Taxpayer Correspondence and Counsel approve the content of the Opinion Letter. Information Technology (IT) programmers to ensure that TRAC is updated for each RAC. Write newsletters, hold provider conference calls, and update the IRM/IRS.gov site to keep the public informed of changes to the program.
Developing and Conducting Training
7.11.4.6.2 (01-21-2015) Developing and Conducting Training Pre-approved plans submitted for each cycle must satisfy the Cumulative List of Qualification Changes for that particular cycle. To ensure reviews are consistent and of quality, the reviewers receive training for each new cycle. The training enables the reviewers to understand: What is expected of them. The statutory and regulatory changes the pre-approved plans must satisfy. During training, reviewers also receive Plan Document Review tools developed by the Coordinators.
Developing and Updating Desk Guide Procedures and Worksheets
7.11.4.6.3 (10-19-2021) Developing and Updating Desk Guide Procedures and Worksheets The Coordinators develop and update the procedures and worksheets that the specialists use to review plan documents. Worksheets should start being prepared nine months before the review period for a cycle.
Assigning Cases to Reviewers
7.11.4.6.4 (01-21-2015) Assigning Cases to Reviewers Reviewers email the Coordinators and their group manager when they need work. The Coordinators assign cases to the first and second-level reviewers. The Coordinators select the cases from the unassigned inventory and send a list to the reviewer and Shared Administrative Personnel. The Shared Administrative Personnel updates TRAC.
Assisting with Technical Aspects of Case
7.11.4.6.5 (01-21-2015) Assisting with Technical Aspects of Case The Coordinators give technical guidance, present in TEAMS sessions, and help to resolve new and emerging issues.
Discretionary Coordinator Review
7.11.4.6.6 (03-23-2016) Discretionary Coordinator Review The Coordinators (or one of their delegates), at their discretion, do a final review of pre-approved plan applications after the first and second-level reviewers agree that an application has been perfected. The purpose of the final review is to ensure certain key issues were addressed and consistently applied. After they complete the final review, the Coordinators either: Issue a preliminary notification. See IRM 7.11.4.6.7, Preliminary Notifications. Return the case electronically to the first or second-level reviewer for further development. Secure additional information/amendments from the provider or mass submitter. If the coordinator secures additional changes, they are uploaded to the electronic case file in the designated shared folder.
Preliminary Notifications
7.11.4.6.7 (03-23-2016) Preliminary Notifications A preliminary notification is a notice the Coordinators send to the provider or mass submitter to inform them that the IRS has completed its review of their pre-approved plan. The preliminary notification only informs the provider/mass submitter that the Coordinators, upon initial review, determined that the plan meets the applicable Cumulative List qualification requirements. It is not an official Opinion Letter. The Coordinators prepare and send the notification to the provider or mass submitter and inform the first and second-level reviewers it has been sent. At this time, the first and second-level reviewers can close the case off their WebETS time sheets and monthly reports. Coordinators upload preliminary notifications to the electronic case file in the designated shared folder.
Transferring Pre-approved Review Case Folders to the MAPICS Folder
7.11.4.6.8 (08-21-2025) Transferring Pre-approved Review Case Folders to the MAPICS Folder After the issuance of the Preliminary Notice, the case folder under PreApproved Review needs to be moved to the MAPICS folder on the shared server for historical record purposes. Create folders for and move the appropriate documents into each folder: Approval Letters. Final Plan Documents. CCRs. Correspondence. Original File. Workpapers.
Assisting Management & Compliance Planning & Classification
7.11.4.6.9 (09-26-2018) Assisting Management & Compliance Planning & Classification The Coordinators prepare monthly and interim reports detailing the progress of the pre-approved inventory. These reports are then forwarded to Compliance, Planning and Classification, Planning, Monitoring, Reporting and Data Management group.
Providing Technical Assistance to Counsel
7.11.4.6.10 (09-26-2018) Providing Technical Assistance to Counsel Counsel consults with the Coordinators for input on various forms of guidance related to the EP Determinations function of EP Rulings and Agreements.
Issuing Opinion Letters
7.11.4.6.11 (10-19-2021) Issuing Opinion Letters The Coordinators generate, print, and mail the Opinion Letters for all completed applications on a designated day at the end of each review period. Most Opinion Letters are printed and mailed on the same day for providers and mass submitters who file their plans timely. For late submissions, as described in IRM 7.11.4.2.1, the Shared Administrative Personnel is responsible for generating, printing, and mailing the Opinion Letters but the Coordinators provide assistance, as appropriate.
Verify Correct User Fee Received
7.11.4.6.12 (10-19-2021) Verify Correct User Fee Received Ensure that Beckley Finance Center receives timely deposit reports within the first three business days of the month following the month for which the report is issued. For user fees that are paid on Pay.gov, the Coordinators will ensure that the payments received are correct by reviewing the appropriate reports and taking any necessary action to correct any incorrect user fee amounts. The Coordinators also ensure the user fee record created in TRAC reflecting the payment received through Pay.gov identifies the correct fee type code.
Oversee Pre-Approved Plans Correspondence
7.11.4.6.13 (10-19-2021) Oversee Pre-Approved Plans Correspondence Log incoming pre-approved plan correspondence onto the log sheet. Ensure correspondence is being completed by the Shared Administrative Personnel on a timely basis.
Review Referrals for Plan Language Correction
7.11.4.6.14 (09-08-2022) Review Referrals for Plan Language Correction EP reviewers and examiners submit referrals to the Coordinators when errors are discovered in a pre-approved plan during an examination or determination letter application. See IRM 7.11.1.24.2, Correction of Pre-Approved Plans Language. The Coordinators review the referrals to determine if further action is necessary. Adopting employers of pre-approved plans may continue to rely on their plan's opinion or advisory letter in the operation of their plan. As a general rule, any correction obtained to pre-approved language will only be required on a prospective basis. See a sample of the referral form in Exhibit 7.11.4-1,Referral for Pre-Approved Language.
Manager, Pre-Approved Plans Program
7.11.4.7 (04-04-2012) Manager, Pre-Approved Plans Program The pre-approved plans program manager administers the program and ensures that all issues are timely resolved. The Coordinators may contact the manager with any issues that prevent an application from being processed.
Processing Plans Involving Special Circumstances
7.11.4.8 (01-21-2015) Processing Plans Involving Special Circumstances Some pre-approved plan applications may have situations that require additional attention: Withdrawal of a pre-approved plan application. Assumption of sponsorship. Name and/or address changes. A grossly deficient plan or an innovative plan design. If a specialist has any additional questions or concerns while performing their review of a plan, they should contact the Coordinators for applicable procedures.
Withdrawing a Pre-Approved Plan
7.11.4.8.1 (10-19-2021) Withdrawing a Pre-Approved Plan A provider or mass submitter may wish to withdraw their pre-approved plan application. When notification is received that they want to withdraw, specialists should: Notify the pre-approved plans Coordinators immediately. Inform the provider/mass submitter that the IRS must receive an official letter of withdrawal. Inform the provider/mass submitter that the user fee is non-refundable unless the review has not been started or one of the exceptions in (3) or (4) below is met. Upon receipt of the official letter of withdrawal, the Coordinators consider the case withdrawn and issue a letter to the provider/mass submitter confirming the withdrawal. If the withdrawal is of a submission of a/an: Identical Adopter of a mass submitter plan, the IRS refunds the user fee if the request is made before IRS issues the Opinion Letter. Minor Modification of a mass submitter plan, the IRS refunds the user fee unless the review has started. If an Identical Adopter of a mass submitter requests a switch of its submission to another mass submitter, no additional user fee is due if the request is made before IRS issues the Opinion Letter. The Shared Administrative Personnel updates the TRAC status code to show that the case was withdrawn and completes the explanation field on the plan screen to indicate whether a refund was set up on a particular date or that no refund applies.
Assumption of Sponsorship
7.11.4.8.2 (09-26-2018) Assumption of Sponsorship In some instances, another entity may assume sponsorship of an existing pre-approved plan. If requested, the IRS reissues an Opinion Letter to the new entity if the following requirements are met: No additional amendments are made to the plan document. The assumption of sponsorship is documented by a change of EIN. The new sponsor pays the required fee. See Rev. Proc. 2025-4 (revised annually). The new entity submits any other documentation of the assumption of sponsorship as the IRS requests. The reissued Opinion Letter is dated based on the date the letter is generated on TRAC. The Shared Administrative Personnel updates TRAC accordingly and issues the new Opinion Letter with the new sponsor's information.
Name and/or Address Changes
7.11.4.8.3 (03-23-2016) Name and/or Address Changes A provider or mass submitter may request an updated Opinion Letter when they have a name or address change. They must file on Pay.gov and include a cover letter indicating what change they are requesting. No user fee is required. The Shared Administrative Personnel updates TRAC accordingly and issues a new Opinion Letter with the updated information but does not change the original date the letter was issued.
Grossly Deficient Plans and Innovative Plan Designs
7.11.4.8.4 (03-23-2016) Grossly Deficient Plans and Innovative Plan Designs The IRS will not rule on grossly deficient plans and innovative plan designs. A grossly deficient pre-approved plan is a plan that is either: Substantially out of compliance with the applicable Cumulative List and other qualification requirements. So deficient that the IRS cannot review it in a reasonable amount of time. If it is found that a plan is grossly deficient, stop the review and explain in an email to the Coordinators: Why the plan is considered grossly deficient. Any qualification issues discovered. The pre-approved plans program is meant for traditional plan designs; therefore, innovative plan designs are not accepted in the program. If something is found in a pre-approved plan that you do not recognize or has no clear, supportive IRS guidance (excluding private letter rulings), stop the review and contact the pre-approved plans Coordinators immediately. When a specialist informs the Pre-Approved Coordinators that they have a grossly deficient or innovative plan design, the Coordinators must review the document. If the Coordinators agree with the specialist, the plan is returned to the provider with a 30-day timeframe to resubmit a substantially compliant document. The Coordinators closely analyze any resubmission for compliance before reassigning it for review. If the Coordinators do not agree that the plan is grossly deficient or that it contains an innovative plan design, the case is returned to the specialist to continue their review.
Referral for Pre-Approved Language
Exhibit 7.11.4-1 Referral for Pre-Approved Language Referral form for Pre-Approved Language Please click here for the text description of the image.
Source: official text