Retirement plan sponsors requesting an IRS determination letter can submit the application electronically on Pay.gov starting June 1, one month before e-filing becomes mandatory. Sponsors may still file the entire application — including Form 5300, Application for Determination for Employee Benefit Plan, any required attachments and the user fee — on paper through the end of June. IRS will return any paper applications or checks submitted after June 30. Rev. Proc. 2022-4 sets out the plans eligible to request determination letters and applicable procedures.

Related resources

Non-Mercer resources

• Form 5300 and instructions (IRS, regularly updated)
• Pay.gov (Treasury Department’s Bureau of the Fiscal Service)
• Rev. Proc. 2022-4 (IRS, Jan. 3, 2022)

Mercer Law & Policy resource

• IRS updates annual determination and opinion letter procedures (Jan. 25, 2022)