Rev Proc 2025-4

Revenue Procedure.pdf

Revenue Procedure 2025-4 (and successor guidance)

Rev Proc 2025-4

OMB: 1545-1520

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Revenue Procedure, Rev. Proc. 2025-4 (2024)

Rev. Proc. 2025-4 (IRS RPR), 2025-1 I.R.B. 158, 2024 WL 5238228
Internal Revenue Service (I.R.S.)
IRS RPR
Revenue Procedure
Published: December 30, 2024
This document updates Rev. Proc. 2024-4, 2024-1 IRB 160, relating to the types of advice the IRS provides to taxpayers on
issues under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division, Employee Plans Rulings and
Agreements, and the procedures that apply to requests for determination letters and private letter rulings.

TABLE OF CONTENTS
SECTION 1. WHAT IS THE PURPOSE OF THIS REVENUE PROCEDURE?
.01 Purpose of revenue procedure
.02 Organization of revenue procedure
.03 Other guidance affecting this revenue procedure
.04 Updated annually
.05 Possible future updates related to Appeals review

SECTION 2. WHAT CHANGES HAVE BEEN MADE TO REVENUE PROCEDURE 2024-4?
.01 In general
.02 Changes made to Revenue Procedure 2024-4
PART I. GENERALLY APPLICABLE PROCEDURES

SECTION 3. IN WHAT FORM IS ADVICE PROVIDED BY EMPLOYEE PLANS RULINGS AND AGREEMENTS?
.01 In general
.02 Letter ruling
.03 Closing agreement
.04 Determination letter
.05 Opinion letter
.06 Oral advice

Revenue Procedure, Rev. Proc. 2025-4 (2024)

.07 Nonbank trustee approval letters
.08 Compliance statement

SECTION 4. ON WHAT ISSUES MAY TAXPAYERS REQUEST WRITTEN ADVICE UNDER THIS PROCEDURE?
.01 In general
.02 Determination Letters
.03 Letter Rulings
.04 Voluntary Closing Agreements
.05 Other Matters

SECTION 5. ON WHAT ISSUES MUST WRITTEN ADVICE BE REQUESTED UNDER DIFFERENT
PROCEDURES?
.01 Pre-approved plans
.02 Employee Plans Compliance Resolution System
.03 Chief Counsel
.04 Letter rulings for requests for minimum funding waivers

SECTION 6. WHAT ARE THE GENERAL INSTRUCTIONS FOR REQUESTING LETTER RULINGS AND
DETERMINATION LETTERS FROM EMPLOYEE PLANS RULINGS AND AGREEMENTS?
.01 In general
.02 Certain information required in requests for letter rulings or determination letters, as applicable
.03 Additional information required in certain circumstances
.04 Address to send the request
.05 Pending letter ruling requests
.06 When to attach letter ruling to return
.07 How to check on status of request

SECTION 7. WHAT ACTIONS ARE TAKEN IF A REQUEST IS WITHDRAWN OR EMPLOYEE PLANS RULINGS
AND AGREEMENTS DECLINES TO ISSUE A LETTER RULING OR DETERMINATION LETTER?
.01 In general

Revenue Procedure, Rev. Proc. 2025-4 (2024)

.02 Notification of appropriate Service official
.03 Refunds of user fees
PART II. PROCEDURES FOR DETERMINATION LETTER REQUESTS
PART IIA. REQUESTING DETERMINATION LETTERS

SECTION 8. IN WHAT AREAS ARE DETERMINATION LETTERS ISSUED?
.01 Circumstances under which determination letters are issued
.02 Types of requests
.03 Areas in which determination letters will not be issued
.04 Determination letter applications
.05 Review of determination letters

SECTION 9. WHAT IS THE GENERAL SCOPE OF A DETERMINATION LETTER?
.01 Scope of this section
.02 Scope of determination letters
.03 Design-based safe harbor
.04 Governmental plans under § 414(d)
.05 Church plans under § 414(e)
.06 Tax treatment of certain contributions under § 414(h)
.07 Other limits on scope of determination letter
.08 Leased employees
.09 Partial terminations
.10 Publication 794, Favorable Determination Letter

SECTION 10. WHAT IS THE GENERAL PROCEDURE FOR REQUESTING DETERMINATION LETTERS?.
.01 Scope
.02 Complete information required

Revenue Procedure, Rev. Proc. 2025-4 (2024)

.03 Complete copy of plan and applicable amendments required
.04 Separate application for each single § 414(l) plan (qualified plans only)
.05 Prior letters
.06 Plans involving mergers (qualified plans only)
.07 User fees
.08 Interested party/person notification and comment
.09 Contrary authority must be distinguished
.10 Employer-employee relationship
.11 Incomplete applications
.12 Effect of failure to disclose material fact
.13 Where to file requests
.14 Submission of related plans
.15 Withdrawal of requests
.16 Right to status conference
.17 How to request status conference

SECTION 11. WHAT IS THE PROCESS FOR REQUESTING DETERMINATION LETTERS FOR INDIVIDUALLY
DESIGNED PLANS?
.01 Requesting determination letters
.02 Forms
.03 Application must include a copy of plan and amendments
.04 Restatements required
.05 Section 414(x) combined plans

SECTION 12. WHEN MAY AN ADOPTER OF A PRE-APPROVED PLAN (STANDARDIZED OR
NONSTANDARDIZED) SUBMIT A DETERMINATION LETTER APPLICATION?
.01 Eligibility to apply for a determination letter for a Cycle 3 qualified pre-approved plan under Rev. Proc. 2017-41 and Rev.
Proc. 2016-37

Revenue Procedure, Rev. Proc. 2025-4 (2024)

.02 Eligibility to apply for a determination letter for a Cycle 2 § 403(b) pre-approved plan under Rev. Proc. 2021-37 and Rev.
Proc. 2023-37
.03 Determination letter applications on Form 5307
.04 Determination letter applications on Form 5300
.05 Scope of review
.06 Submission period for pre-approved plans
.07 Reliance on a favorable opinion letter equivalent to determination letter
.08 Restatement rule

SECTION 13. WHAT ARE THE DETERMINATION LETTER FILING PROCEDURES FOR FORM 5307
.01 Scope
.02 Form 5307 filing procedures
.03 Deviations from language of approved plan
.04 Adoption of plan prior to date of plan's letter
.05 Timing of determination letter applications for adopting employers of pre-approved plans

SECTION 14. WHAT ARE THE DETERMINATION LETTER FILING PROCEDURES FOR MULTIPLE
EMPLOYER PLANS (QUALIFIED PLANS ONLY)?
.01 Scope
.02 Applicant must request letter for plan in the name of the controlling member
.03 Where to file requests
.04 Addition of employers

SECTION 15. WHAT ARE THE PROCEDURES FOR FILING A REQUEST FOR A DETERMINATION UPON
TERMINATION OR DISCONTINUANCE OF CONTRIBUTIONS, NOTICE OF MERGER, CONSOLIDATION,
ETC.?
.01 Scope
.02 Required forms
.03 Supplemental information

Revenue Procedure, Rev. Proc. 2025-4 (2024)

.04 Compliance with Title IV of ERISA
.05 Termination prior to time for amending for change in law
.06 Restatement not required for terminating plan

SECTION 16. WHAT ARE THE DETERMINATION LETTER FILING PROCEDURES FOR GROUP TRUSTS?
.01 Scope
.02 Required information
.03 Required forms

SECTION 17. WHAT ARE THE PROCEDURES FOR FILING A REQUEST FOR A DETERMINATION OF LEASED
EMPLOYEE STATUS (QUALIFIED PLANS ONLY)?
.01 Scope
.02 Employer must request the determination under § 414(n)
.03 Forms
.04 Employer is responsible for determining continuing status under § 414(n)
.05 Pre-approved plans
.06 Required information for § 414(n) determination

SECTION 18. WHAT ARE THE PROCEDURES FOR REQUESTING § 401(h) AND § 420 DETERMINATION
LETTERS?
.01 Scope
.02 Required information for § 401(h) determination
.03 Required information for § 420 determination
PART IIB. INTERESTED PARTY AND INTERESTED PERSON NOTICE AND COMMENT

SECTION 19A. WHAT RIGHTS TO NOTICE AND COMMENT DO INTERESTED PARTIES HAVE (QUALIFIED
PLANS ONLY)?
.01 Rights of interested parties
.02 Comments by interested parties
.03 Requests for DOL to submit comments

Revenue Procedure, Rev. Proc. 2025-4 (2024)

.04 Right to comment if DOL declines to comment
.05 Confidentiality of comments
.06 Availability of comments
.07 When comments are deemed made

SECTION 19B. WHAT NOTICE REQUIREMENTS APPLY TO INTERESTED PERSONS (§ 403(b) PLANS ONLY)?
.01 Requirement to notify interested persons
.02 Comments by interested persons
.03 When comments are deemed made
.04 Section 19B is not applicable to plan sponsors of governmental plans

SECTION 20A. WHAT ARE THE GENERAL RULES FOR NOTICE TO INTERESTED PARTIES (QUALIFIED
PLANS ONLY)?
.01 Notice to interested parties
.02 Time when notice must be given
.03 Content of notice
.04 Procedures for making information available to interested parties
.05 Information to be made available to interested parties
.06 Special rules if there are fewer than 26 participants
.07 Information described in § 6104(a)(1)(D) should not be included
.08 Availability of additional information to interested parties
.09 Availability of notice to interested parties

SECTION 20B. WHAT ARE THE GENERAL RULES FOR NOTICE TO INTERESTED PERSONS (§ 403(b) PLANS
ONLY)?
.01 Notice to interested persons
.02 Time when notice must be given
.03 Content of notice

Revenue Procedure, Rev. Proc. 2025-4 (2024)

.04 Information to be made available to interested persons
.05 Information described in § 6110(c) should not be included
.06 Section 20B is not applicable to plan sponsors of governmental plans
PART IIC. PROCESSING DETERMINATION LETTER REQUESTS

SECTION 21. HOW DOES EMPLOYEE PLANS RULINGS AND AGREEMENTS HANDLE DETERMINATION
LETTER REQUESTS?
.01 Oral advice
.02 Conferences
.03 Determination letter based solely on administrative record (qualified plans only)
.04 Notice of final determination
.05 Issuance of the notice of final determination (qualified plans only)

SECTION 22. WHAT ARE THE STEPS FOR EXHAUSTING ADMINISTRATIVE REMEDIES (QUALIFIED PLANS
ONLY)?
.01 In general
.02 Steps for exhausting administrative remedies
.03 Applicant's request for § 7805(b) relief
.04 Interested parties
.05 Deemed exhaustion of administrative remedies
.06 Service must have reasonable time to act on appeal
.07 Service must have reasonable time to act on request for § 7805(b) relief

SECTION 23. WHAT EFFECT WILL A DETERMINATION LETTER HAVE?
.01 May be relied on subject to limitations
.02 Scope of reliance on determination letter
.03 Effect of subsequent publication of revenue ruling, etc
.04 Effect of subsequent amendment by employer

Revenue Procedure, Rev. Proc. 2025-4 (2024)

.05 Revocation or modification of a determination letter
.06 Determination letter revoked or modified based on material change in facts applied retroactively
.07 Not otherwise generally revoked or modified retroactively
.08 Taxpayer may request that retroactive effect of revocation or modification be limited under § 7805(b)
PART III. PROCEDURES FOR LETTER RULING REQUESTS
PART IIIA. REQUESTING LETTER RULINGS

SECTION 24. UNDER WHAT CIRCUMSTANCES DOES EMPLOYEE PLANS RULINGS AND AGREEMENTS
ISSUE LETTER RULINGS?
.01 Scope limited to issues specified
.02 Generally not in employee plans qualification matters
.03 Request to Employee Plans Rulings and Agreements for extension of time for making an election or for other relief under
§ 301.9100-1
.04 Issuance of a letter ruling before the issuance of a regulation or other published guidance
.05 Issues in prior return
.06 Generally not to business associations or groups
.07 Generally not to foreign governments
.08 Generally not on federal tax consequences of proposed legislation

SECTION 25. UNDER WHAT CIRCUMSTANCES DOES EMPLOYEE PLANS RULINGS AND AGREEMENTS
HAVE DISCRETION TO ISSUE LETTER RULINGS?
.01 Ordinarily not in certain areas because of factual nature of the problem
.02 No “comfort” letter rulings
.03 Not on alternative plans or hypothetical situations
.04 Ordinarily not on part of an integrated transaction
.05 Not on partial terminations of employee plans
.06 Law requires a letter ruling
.07 Issues under consideration by the PBGC or the DOL

Revenue Procedure, Rev. Proc. 2025-4 (2024)

.08 Domicile in a foreign jurisdiction

SECTION 26. WHAT IS THE PROCEDURE FOR REQUESTING A LETTER RULING FROM EMPLOYEE PLANS
RULINGS AND AGREEMENTS?
.01 General procedures for requesting a letter ruling
.02 Specific additional procedures apply to certain letter ruling requests
PART IIIB. PROCESSING LETTER RULING REQUESTS

SECTION 27. HOW DOES EMPLOYEE PLANS RULINGS AND AGREEMENTS HANDLE LETTER RULING
REQUESTS?
.01 In general
.02 Is not bound by informal opinion expressed
.03 Will return any letter ruling request mistakenly sent to wrong address
.04 Tells taxpayer if request lacks essential information during initial contact
.05 Information must be submitted within 30 calendar days
.06 Requires prompt submission of additional information requested after initial contact
.07 Encourages use of fax, Taxpayer Digital Communications Secure Messaging, and the IRS Document Upload Tool
.08 Where to send additional information
.09 Number of copies of additional information to be submitted
.10 Extension of 30-day or 21-day period may be granted if justified
.11 Case closed if taxpayer does not submit additional information
.12 Near the completion of the ruling process, advises taxpayer of conclusions and, if Employee Plans Rulings and Agreements
will rule adversely, offers the taxpayer the opportunity to withdraw the letter ruling request
.13 May request draft of proposed letter ruling near the completion of the ruling process

SECTION 28. HOW DOES EMPLOYEE PLANS RULINGS AND AGREEMENTS SCHEDULE CONFERENCES
WITH TAXPAYERS?
.01 Schedules a conference if requested by taxpayer
.02 Permits taxpayer one conference of right

Revenue Procedure, Rev. Proc. 2025-4 (2024)

.03 Disallows verbatim recording of conferences
.04 Makes tentative recommendations on substantive issues
.05 May offer additional conferences
.06 Requires written confirmation of information presented at conference
.07 May schedule a pre-submission conference
.08 May schedule a conference to be held by telephone

SECTION 29. WHAT EFFECT WILL A LETTER RULING HAVE?
.01 Has same effect as a determination letter
.02 Will not apply to another taxpayer
.03 Will be used by the Service in examining the taxpayer's return
.04 May be revoked or modified if found to be in error
.05 Letter ruling revoked or modified based on material change in facts applied retroactively
.06 Not otherwise generally revoked or modified retroactively
.07 Will not apply to a similar transaction in same year or any other year
.08 Retroactive effect of revocation or modification applied to a continuing action or series of actions
.09 May be retroactively revoked or modified if the transaction is completed without reliance on the letter ruling ... 10 Taxpayer
may request that retroactivity be limited
PART IV. USER FEES

SECTION 30. WHAT ARE THE USER FEE REQUIREMENTS FOR REQUESTING ADVICE FROM EMPLOYEE
PLANS RULINGS AND AGREEMENTS?
.01 Legislation authorizing user fees
.02 Requests to which user fees apply
.03 Requests and other actions that do not require the payment of a user fee
.04 Exemptions from the user fee requirements
.05 User fees under EPCRS

Revenue Procedure, Rev. Proc. 2025-4 (2024)

.06 Requests involving multiple offices, fee categories, issues, transactions, or entities
.07 Method of payment
.08 Transmittal forms
.09 Effect of nonpayment or payment of incorrect amount
.10 Refunds of user fees
.11 Request for reconsideration of user fee

SECTION 31. WHERE TO SUBMIT REQUESTS FOR LETTER RULINGS, OPINION LETTERS, ADVISORY
LETTERS, DETERMINATION LETTERS, AND COMPLIANCE STATEMENTS FROM EMPLOYEE PLANS
RULINGS AND AGREEMENTS?
.01 Letter rulings and opinion letters
.02 Determination letters - electronic submissions only
.03 Opinion and advisory letters - electronic submissions only
.04 VCP compliance statements - electronic submissions only

SECTION 32. WHAT IS THE EFFECT OF THIS REVENUE PROCEDURE ON OTHER DOCUMENTS?
SECTION 33. EFFECTIVE DATE
SECTION 34. PAPERWORK REDUCTION ACT
DRAFTING INFORMATION
APPENDIX A SCHEDULE OF USER FEES
.01 Letter ruling requests
.02 Opinion letters on prototype IRAs, SEPs, SIMPLE IRAs, SIMPLE IRA Plans, Roth IRAs, and dual-purpose IRAs (until
further notice, Announcement 2022-6 temporarily suspends the issuance of opinion letters on IRAs)
.03 Opinion letters on pre-approved plans submitted pursuant to Rev. Proc. 2017-41 (§ 401(a))
.04 Opinion letters on pre-approved plans submitted pursuant to Rev. Proc. 2021-37 (§ 403(b))
.05 Opinion letters on § 403(b) prototype plans pursuant to Rev. Proc. 2013-22 and Rev. Proc. 2014-28
.06 Opinion letters on pre-approved plans submitted pursuant to Rev. Proc. 2023-37 (§ 401(a))
.07 Advisory letters on § 403(b) VS plans pursuant to Rev. Proc. 2013-22 and Rev. Proc. 2014-28

Revenue Procedure, Rev. Proc. 2025-4 (2024)

.08 Determination letters
.09 User fees for VCP submissions under EPCRS Revenue Procedure 2021-30

APPENDIX B1 SAMPLE NOTICE TO INTERESTED PARTIES (QUALIFIED PLANS)
APPENDIX B2 SAMPLE NOTICE TO INTERESTED PERSONS (403(b) PLANS)
APPENDIX C CHECKLIST FOR § 401(h) AND § 420 DETERMINATION LETTERS
APPENDIX D SAMPLE FORMAT FOR A LETTER RULING REQUEST FROM EMPLOYEE PLANS RULINGS
AND AGREEMENTS
APPENDIX E CHECKLIST FOR LETTER RULINGS FROM EMPLOYEE PLANS RULINGS AND AGREEMENTS
APPENDIX F ADDITIONAL CHECKLIST FOR NONBANK TRUSTEE APPLICATIONS
SECTION 1. WHAT IS THE PURPOSE OF THIS REVENUE PROCEDURE?
Purpose of revenue procedure
.01 This revenue procedure explains how the Internal Revenue Service (Service) provides advice to taxpayers on issues under
the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division, Employee Plans Rulings and Agreements
Office (Employee Plans Rulings and Agreements). It also details the types of advice available to taxpayers, and the procedures
for requesting and receiving such advice.
Organization of revenue procedure
.02
(1) Part I of this revenue procedure sets forth general information about the types of advice provided by Employee Plans Rulings
and Agreements and the procedures that apply to both requests for determination letters and requests for private letter rulings.
Part II contains procedures for determination letters for various types of plans and transactions. Part III contains procedures for
private letter rulings within the jurisdiction of Employee Plans Rulings and Agreements. Part IV sets forth the rules for user
fees that are required to be paid when requesting various types of advice.
(2) Employee Plans Rulings and Agreements issues letter rulings only on certain matters specified in section 24.01 of this
revenue procedure. Rev. Proc. 2025-1, this Bulletin, sets forth procedures for obtaining letter rulings from the Office of
Associate Chief Counsel, including letter rulings relating to qualified retirement plans, § 403(b) plans, and individual retirement
arrangements (IRAs). Rev. Proc. 2025-2, this Bulletin, sets forth procedures for requesting technical advice from the Office
of Associate Chief Counsel.
Other guidance affecting this revenue procedure
.03
(1) Guidance applicable to the individually designed determination letter program

Revenue Procedure, Rev. Proc. 2025-4 (2024)

(a) Rev. Proc. 2022-40, 2022-47 IRB 487, provides the circumstances under which a plan sponsor may submit an individually
designed plan determination letter application to Employee Plans Rulings and Agreements. Under Rev. Proc. 2022-40, an
employer sponsoring an individually designed plan, including a § 403(b) individually designed plan, generally may file a
determination letter application only for initial plan determination, for plan termination, and in certain other circumstances
identified by the Service in guidance published in the Internal Revenue Bulletin. Plan sponsors may also submit a determination
letter application in other specified circumstances, including a submission for a qualified individually designed Merged Plan,
as defined in Rev. Proc. 2022-40.
A plan sponsor of a § 403(b) individually designed plan may submit the plan for an initial plan determination no earlier than
the dates provided in the chart below. The dates are based on the last digit of a plan sponsor's EIN. A plan sponsor may submit
a determination letter application in any year after the year identified in the chart.
If the EIN of the plan sponsor ends in:

A determination letter application may be submitted
beginning on:

1, 2, or 3

June 1, 2023

4, 5, 6, or 7

June 1, 2024

8, 9, or 0

June 1, 2025

(b) Each year a Required Amendments List is issued, which establishes the end of the remedial amendment period for an
individually designed plan with respect to changes in qualification requirements that appear on the list. The 2024 Required
Amendments List for Qualified Retirement Plans and § 403(b) Retirement Plans is set forth in Notice 2024-82, 2024-52 IRB.
See https://www.irs.gov/retirement-plans/required-amendments-list for all Required Amendments Lists.
(c) Notice 2017-1, 2017-2 IRB 367, provides an exemption from the requirement to pay a user fee for certain requests to
the Service for determination letters with respect to the qualified status of pension, profit-sharing, stock bonus, annuity, and
employee stock ownership (ESOP) plans maintained by small employers.
(2) Guidance applicable to pre-approved plans - fourth remedial amendment cycle (Cycle 4) or a later remedial amendment
cycle for defined contribution qualified pre-approved plans; 1 Cycle 4 or a later remedial amendment cycle for defined benefit
qualified pre-approved plans; 2 and third remedial amendment cycle (Cycle 3) or a later remedial amendment cycle for § 403(b)
preapproved plans
(a) Rev. Proc. 2023-37, 2023-51 IRB 1491, sets forth the rules regarding qualified pre-approved plans and § 403(b) pre-approved
plans, and combines, conforms, clarifies, and updates rules for qualified pre-approved plans and § 403(b) pre-approved plans
previously set forth in prior revenue procedures. In general, Rev. Proc. 2023-37 is effective on November 21, 2023. Sections 9
through 24 of Rev. Proc. 2023-37 (regarding procedures for applications for opinion letters) are effective with respect to:
(i) a Cycle 4 (or later) defined contribution qualified pre-approved plan;
(ii) a Cycle 4 (or later) defined benefit qualified pre-approved plan; and
(iii) a Cycle 3 (or later) § 403(b) pre-approved plan.
Section 25 of Rev. Proc. 2023-37 (regarding procedures for applications for a determination letter) is effective with respect to:

Revenue Procedure, Rev. Proc. 2025-4 (2024)

(i) an application for a determination letter submitted by an adopting employer with respect to a Cycle 4 (or later) defined
contribution qualified pre-approved plan;
(ii) an application for a determination letter submitted by an adopting employer with respect to a Cycle 4 (or later) defined
benefit qualified pre-approved plan; and
(iii) an application for a determination letter submitted by an adopting employer with respect to the second remedial amendment
cycle (Cycle 2) or a later remedial amendment cycle for a § 403(b) pre-approved plan.
(b) Notice 2024-3, 2024-2 IRB 338, sets forth the 2023 Cumulative List, which is used by the Service in its review of opinion
letter applications for defined contribution qualified pre-approved plans during Cycle 4.
(c) Announcement 2024-38, 2024-50 IRB 1230, in relevant part, announces that the Department of the Treasury (Treasury
Department) and the Service intend to clarify in future guidance that the restatement rule in Rev. Proc. 2019-39, 2019-42 IRB
945, and Rev. Proc. 2016-37, 2016-29 IRB 136, continues to apply to all pre-approved plans, including Cycle 2 (and future) §
403(b) pre-approved plans and Cycle 3 (and future) qualified pre-approved plans. See section 12.08 of this revenue procedure.
(3) Guidance applicable to defined benefit qualified pre-approved plans - Cycle 3 3
(a) Rev. Proc. 2016-37 4 sets forth a system of remedial amendment cycles that applies to qualified pre-approved plans and the
deadlines to submit applications for opinion letters. In addition, section 15.07 of Rev. Proc. 2016-37 provides a procedural rule
regarding restatements. See section 12.08 of this revenue procedure.
(b) Rev. Proc. 2017-41 modifies the pre-approved program for qualified plans by eliminating the distinction between master
and prototype (M&P) and volume submitter (VS) plans, liberalizing the types of plans eligible for pre-approved status, and
affording greater flexibility in plan design. In addition, Rev. Proc. 2017-41 sets forth the procedures for obtaining an opinion
letter for qualified pre-approved plans submitted with respect to Cycle 3.
(c) Rev. Proc. 2020-10, 2020-21 IRB 295, provides that Cycle 3 for defined benefit qualified pre-approved plans began on May
1, 2020, and the on-cycle submission period for providers to submit opinion letter applications began on August 1, 2020.
(d) Notice 2020-14, 2020-13 IRB 555, sets forth the 2020 Cumulative List, which is used by the Service in its review of opinion
letter applications for defined benefit qualified pre-approved plans during Cycle 3.
(e) Rev. Proc. 2020-40 modifies Rev. Proc. 2016-37 to provide that the general deadline for adopting a discretionary amendment
made to a qualified pre-approved plan (generally the end of the plan year for which the plan amendment is put into effect) applies
unless a statutory provision, regulations, or other guidance published in the Internal Revenue Bulletin sets forth a different
deadline.
(f) Rev. Proc. 2021-38 modifies the interim amendment deadline set forth in section 15.04(1) of Rev. Proc. 2016-37 to provide
that an interim amendment made to a pre-approved plan qualified under § 401(a) is adopted timely if the amendment is adopted
by the end of the second calendar year after the calendar year in which the change in qualification requirements is effective
with respect to the plan. Rev. Proc. 2021-38 applies to disqualifying provisions that are effective with respect to a plan after
December 31, 2020.
(g) Announcement 2023-6, 2023-9 IRB 501, provides that the Service intends to issue opinion letters with respect to Cycle 3 for
defined benefit qualified pre-approved plans by February 28, 2023, or soon thereafter. Announcement 2023-6 also provides that
an employer adopting a newly approved defined benefit plan will be required to adopt the plan document by March 31, 2025,

Revenue Procedure, Rev. Proc. 2025-4 (2024)

and that, from April 1, 2023, to March 31, 2025, the Service will accept applications for determination letters from employers
who adopt such plans under Cycle 3 and are otherwise eligible to submit a determination letter request.
(4) Guidance applicable to § 403(b) pre-approved plans - first remedial amendment cycle (Cycle 1) and Cycle 2
(a) Rev. Proc. 2017-18, as modified by Notice 2020-35, 2020-25 IRB 948, provides that the last day of the initial remedial
amendment cycle for § 403(b) pre-approved plans was generally June 30, 2020. Consequently, Cycle 2 for § 403(b) pre-approved
plans began on July 1, 2020.
(b) Rev. Proc. 2019-39, as modified by Rev. Proc. 2020-40, Notice 2020-35, and Rev. Proc. 2021-37, 2021-38 IRB 385, sets
forth a system of recurring remedial amendment periods for correcting form defects in § 403(b) individually designed plans
and § 403(b) pre-approved plans first occurring after the initial remedial amendment period ends. Rev. Proc. 2019-39 also
provides plan amendment deadlines for § 403(b) individually designed and pre-approved plans. Rev. Proc. 2020-40 modifies
Rev. Proc. 2019-39 to provide that the general deadline for adopting a discretionary amendment made to a § 403(b) pre-approved
plan (generally the end of the plan year for which the plan amendment is put into effect) applies unless a statutory provision,
regulations, or other guidance published in the Internal Revenue Bulletin, sets forth a different deadline. In addition, section
13.04 of Rev. Proc. 2019-39 provides a procedural rule regarding restatements for Cycle 1 § 403(b) pre-approved plans. See
section 12.08 of this revenue procedure.
(c) Rev. Proc. 2021-37 provides rules for opinion letter applications submitted with respect to Cycle 2 for a § 403(b) preapproved plan.
(d) Announcement 2024-38 provides that the Service intends to issue opinion letters with respect to Cycle 2 for § 403(b) preapproved plans by November 29, 2024, or soon thereafter. Announcement 2024-38 also provides that an employer adopting
a newly approved § 403(b) plan will be required to adopt the plan document by December 31, 2026, and that, from January
1, 2025, to December 31, 2026, the Service will accept applications for determination letters from employers who adopt such
plans under Cycle 2 and are otherwise eligible to submit a determination letter request. Announcement 2024-38 also announces
that the Treasury Department and the Service intend to clarify in future guidance that the restatement rule in Rev. Proc. 2019-39
and Rev. Proc. 2016-37 continues to apply to all pre-approved plans, including Cycle 2 (and future) § 403(b) pre-approved
plans and Cycle 3 (and future) qualified pre-approved plans. See section 12.08 of this revenue procedure.
(5) Guidance applicable to the IRA opinion letter program
Announcement 2022-6, 2022-13 IRB 934, temporarily suspends the opinion letter program for prototype IRAs (traditional,
Roth, and SIMPLE IRAs), SEPs (including salary reduction SEPs (SARSEPs)), and SIMPLE IRA plans. As provided in
Announcement 2022-6, the Service intends to issue a new revenue procedure describing procedures for submitting a request to
the Service for an opinion letter on a prototype IRA, SEP, or SIMPLE IRA plan document and will announce when applications
may be submitted under the revised prototype IRA opinion letter program.
(6) Miscellaneous guidance
(a) Notice 2019-18, 2019-13 IRB 915, informs taxpayers that the Treasury Department and the Service do not intend to amend
the regulations under § 401(a)(9) to address the use of lump sum payments to replace annuity payments being paid by a qualified
defined benefit pension plan. It also provides that the Treasury Department and the Service will continue to study the issue,
and until further guidance is issued, the Service will not assert that a plan amendment providing for such a retiree lump-sum
window program causes the plan to violate § 401(a)(9). Notice 2019-18 also provides that during this period the Service will not
issue letter rulings with regard to lump sum windows. However, if a taxpayer is eligible to apply for and receive a determination
letter, the Service will not include a caveat expressing no opinion regarding the tax consequences of such a window in the letter.

Revenue Procedure, Rev. Proc. 2025-4 (2024)

(b) Rev. Proc. 2020-9, 2020-2 IRB 294, clarifies which amendments are treated as integral to a plan provision that fails to
satisfy the final regulations under § 401(k) and 401(m) relating to hardship distributions of elective deferrals. Rev. Proc. 2020-9
also extends the deadline applicable to qualified pre-approved plans for adopting interim amendments and integral amendments
relating to those regulations, to December 31, 2021.
(c) Notice 2020-50, 2020-28 IRB 35, provides that employers can choose whether to implement coronavirus-related distribution
and loan rules provided under the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), Pub. L. 116-136, 134
Stat. 281 (2020), and notes that qualified individuals can claim the tax benefits of coronavirus-related distribution rules even if
plan provisions are not changed. It also provides plan amendment deadlines for section 2202 of the CARES Act.
(d) Notice 2020-51, 2020-29 IRB 73, provides guidance relating to the waiver of required minimum distributions (RMDs) in
2020 from certain retirement plans, pursuant to section 2203 of the CARES Act, and provides a sample plan amendment that,
if adopted, provides participants a choice on whether to receive waived RMDs and certain related payments.
(e) Notice 2020-52, 2020-29 IRB 79, clarifies the requirements that apply to a mid-year amendment to a safe harbor § 401(k)
or § 401(m) plan that reduces only contributions made on behalf of highly compensated employees. This notice also provides
temporary relief in connection with the Coronavirus Disease 2019 (COVID-19) pandemic from certain requirements that would
otherwise apply to a mid-year amendment to a safe harbor § 401(k) or § 401(m) plan adopted between March 13, 2020, and
August 31, 2020, that reduces or suspends safe harbor contributions.
(f) Notice 2020-68, 2020-38 IRB 567, provides guidance on particular issues with respect to the Setting Every Community
Up for Retirement Enhancement Act of 2019 (SECURE Act) and the Bipartisan American Miners Act of 2019 (Miners Act),
Divisions O and M, respectively, under the Further Consolidated Appropriations Act, 2020, Pub. L. 116-94, 133 Stat. 2534.
(g) Notice 2020-86, 2020-53 IRB 1786, provides guidance with respect to sections 102 and 103 of the SECURE Act. Section
102 of the SECURE Act increases the 10 percent cap for automatic enrollment safe harbor plans. Section 103 of the SECURE
Act eliminates certain safe harbor notice requirements for plans that provide for safe harbor nonelective contributions and adds
new provisions for the retroactive adoption of safe harbor status for those plans.
(h) Rev. Proc. 2021-30, 2021-31 IRB 172, sets forth the procedures for correcting qualification and other eligible failures under
the Employee Plans Compliance Resolution System (EPCRS). This includes the Voluntary Correction Program (VCP), the
Self Correction Program (SCP) and Audit Closing Agreement Program (CAP). Submissions made under VCP cannot be made
anonymously; however, requests for a no fee anonymous pre-submission conference are permitted under specific circumstances.
(i) Notice 2023-43, 2023-24 IRB 919, provides guidance with respect to section 305 of Division T of the Consolidated
Appropriations Act, 2023, Pub. L. 117-328, 136 Stat. 4459 (2022), known as the SECURE 2.0 Act of 2022 (SECURE 2.0 Act),
enacted on December 29, 2022. Section 305 of the SECURE 2.0 Act provides for the expansion of EPCRS, which is currently
set forth in Rev. Proc. 2021-30, and directs the Secretary of the Treasury (Secretary) or the Secretary's delegate to revise Rev.
Proc. 2021-30, or any successor guidance, to take into account the provisions of section 305 not later than the date that is two
years after the date of enactment of the SECURE 2.0 Act. Notice 2023-43 is intended to assist taxpayers by providing interim
guidance in advance of an update to Rev. Proc. 2021-30.
(j) Notice 2023-54, 2023-31 IRB 382, provides transition relief in connection with the change to the required beginning date
of RMDs from IRAs and employer plans pursuant to section 107 of the SECURE 2.0 Act. In addition, this notice provides
guidance related to certain provisions of § 401(a)(9) of the Internal Revenue Code (Code) that apply for 2021, 2022, and 2023,
and the related excise tax under § 4974.
(k) Notice 2023-62, 2023-37 IRB 817, provides guidance with respect to section 603 of the SECURE 2.0 Act and announces
a 2-year administrative transition period with respect to the requirement under section 603 of the SECURE 2.0 Act that catch-

Revenue Procedure, Rev. Proc. 2025-4 (2024)

up contributions made on behalf of certain eligible participants be designated as Roth contributions. The notice also describes
certain further guidance that the Treasury Department and the Service anticipate issuing with respect to section 603 of the
SECURE 2.0 Act and requests comments.
(l) Proposed regulations under § 401(k) of the Code that were published on November 27, 2023 (88 FR 82796), would provide
guidance relating to long-term, part-time employees reflecting the amendments made to § 401(k) by section 112 of the SECURE
Act and sections 125 and 401 of the SECURE 2.0 Act. These regulations are proposed to apply only to plan years that begin on
or after January 1, 2024, but, prior to the applicability date of final regulations, taxpayers may rely on the proposed regulations.
(m) Notice 2024-2, 2024-2 IRB 316, provides guidance with respect to certain provisions of the SECURE 2.0 Act, including
section 501 related to plan amendments.
(n) Notice 2024-22, 2024-6 IRB 662, provides initial guidance on pension-linked emergency savings accounts (PLESAs), which
are individual accounts in defined contribution plans that are designed to encourage employees to save for financial emergencies.
The notice provides initial guidance regarding anti-abuse rules under § 402A(e)(12) of the Code to assist in the implementation
of SECURE 2.0 Act section 127 provisions.
(o) Notice 2024-35, 2024-19 IRB 1051, provides relief with respect to certain RMDs that were not made in 2024.
(p) Notice 2024-55, 2024-28 IRB 31, provides guidance with respect to sections 115 and 314 of the SECURE 2.0 Act, under
which certain distributions from an applicable eligible retirement plan to qualifying individuals are permitted and are not subject
to the 10 percent additional tax under § 72(t)(1) of the Code.
(q) Final regulations under § 401(a)(9), § 402(c), and related provisions that were published on July 19, 2024 (89 FR 58886),
provide comprehensive guidance on RMDs and eligible rollover distributions, and proposed regulations under § 401(a)(9) and
related provisions (89 FR 58644), would provide guidance on certain changes under the SECURE 2.0 Act relating to RMDs.
(r) Final regulations that were published on July 31, 2024 (89 FR 61343), update the requirements that a plan sponsor of a
single-employer defined benefit plan must meet to obtain IRS approval to use mortality tables specific to the plan in calculating
present value for minimum funding purposes (as a substitute for the generally applicable mortality tables).
(s) Rev. Proc. 2024-32, 2024-34 IRB 523, updates the procedures in Rev. Proc. 2017-55, 201743 IRB 373, to set forth the
procedure by which the sponsor of a defined benefit plan that is subject to the funding requirements of § 430 of the Code may
request approval from the IRS for the use of plan-specific substitute mortality tables in accordance with § 430(h)(3)(C) and §
1.430(h) (3)-2. This revenue procedure also specifies the date by which the use of a previously approved substitute mortality
table must be terminated in conjunction with the replacement of the generally applicable mortality tables specified in § 430(h)
(3)(A) and § 1.430(h) (3)-1.
(t) Notice 2024-63, 2024-36 IRB 573, provides guidance on section 110 of the SECURE 2.0 Act. Section 110 allows employers
to make matching contributions on account of employees' qualified student loan payments under Code § 401(k) plans, § 403(b)
plans, SIMPLE IRA plans, and governmental § 457(b) plans.
(u) Notice 2024-73, 2024-43 IRB 1007, provides guidance regarding discrete issues related to the application of the
nondiscrimination rules of § 403(b)(12) of the Code with respect to the ERISA long-term, part-time employee rules for a §
403(b) plan. The ERISA long-term, parttime rules were added under section 125 of the SECURE 2.0 Act and are effective for
plan years beginning after December 31, 2024. This notice also announces that the final regulation that the Treasury Department
and the IRS intend to issue related to long-term, part-time employees under Code § 401(k) plans will apply no earlier than to
plan years that begin on or after January 1, 2026.

Revenue Procedure, Rev. Proc. 2025-4 (2024)

(v) Notice 2024-77, 2024-45 IRB 1093, provides interim guidance with respect to §§ 414(aa) and 402(c)(12) as added by section
301(b) of the SECURE 2.0 Act. Section 414(aa) of the Code addresses the requirements of §§ 401(a) and 403 with respect
to inadvertent benefit overpayments, and § 402(c)(12) addresses the treatment of certain inadvertent benefit overpayments as
eligible rollover distributions.
Updated annually
.04 This revenue procedure is updated annually, but it may be modified, amplified, or clarified during the year.
Possible future updates related to Appeals review
.05 As part of the implementation of the Taxpayer First Act, Pub. L. 116-25, 133 Stat. 981 (2019), the Service and the Internal
Revenue Service Independent Office of Appeals (Independent Office of Appeals) continue to review current policies and
procedures and prior administrative pronouncements. As a result of this review, there may be additional updates to this revenue
procedure or other forms of guidance.
SECTION 2. WHAT CHANGES HAVE BEEN MADE TO REVENUE PROCEDURE 2024-4?
In general
.01 This revenue procedure is a general update of Rev. Proc. 2024-4, 2024-1 IRB 160, which sets forth general information about
the types of advice provided by Employee Plans Rulings and Agreements; general procedures for letter ruling and determination
letter requests; specific procedures for determination letter requests; and the user fees associated with advice requested from
Employee Plans Rulings and Agreements. Procedures and user fees applicable to advice provided by the Commissioner, Tax
Exempt and Government Entities, Exempt Organizations Office, are set forth in Rev. Proc. 2025-5, this Bulletin.
Changes made to Revenue Procedure 2024-4
.02 In addition to minor non-substantive changes, including changes to dates, cross references, and citations to other revenue
procedures, the following changes have been made:
(1) Sections 12 and 30 have been revised to reflect the provisions of Rev. Proc. 2023-37.
(2) New section 12.08 has been added to clarify that the restatement rule in Rev. Proc. 2019-39 and Rev. Proc. 2016-37 continues
to apply to all pre-approved plans.
(3) Section 27 has been revised to encourage use of Taxpayer Digital Communications Secure Messaging and the IRS Document
Upload Tool for secure messaging and document sharing in relation to letter ruling requests.
(4) Section 30.07 has been revised to reflect that payment of user fees for pre-approved plan submissions must be made through
www.pay.gov.
(5) References have been removed throughout this revenue procedure relating to the procedures under Rev. Proc. 2013-22,
2013-18 IRB 985, for obtaining opinion and advisory letters for prototype plans and VS plans under § 403(b) with respect to an
application submitted for Cycle 1, as these letters will not be issued after 2024 (unless there is an assumption of sponsorship of
an approved § 403(b) prototype plan or volume submitter plan, or a change in name and/or address of a sponsor of an approved
§ 403(b) prototype plan or volume submitter plan, as described in section.05 or section. 07 of Appendix A).
(6) Appendix F has been removed as it is no longer applicable (and Appendix G has been redesignated as Appendix F).

Revenue Procedure, Rev. Proc. 2025-4 (2024)

PART I. GENERALLY APPLICABLE PROCEDURES
SECTION 3. IN WHAT FORM IS ADVICE PROVIDED BY EMPLOYEE PLANS RULINGS AND AGREEMENTS?
In general
.01 Employee Plans Rulings and Agreements provides advice in the form of letter rulings, closing agreements, compliance
statements, determination letters, opinion letters, nonbank trustee approval letters, and oral advice.
Letter ruling
.02 A “letter ruling” is a written statement issued to a taxpayer by Employee Plans Rulings and Agreements that interprets and
applies the tax laws or any nontax laws applicable to employee plans to the taxpayer's specific set of facts. Once issued, a letter
ruling may be revoked or modified for any number of reasons, as described in section 29 of this revenue procedure, unless it
is accompanied by a “closing agreement.”
Closing agreement
.03 A “closing agreement” is a final agreement between the Service and a taxpayer on a specific issue or liability. It is entered
into under the authority in § 7121 and is final unless fraud, malfeasance, or misrepresentation of a material fact can be shown.
A closing agreement may be entered into if it is advantageous to have the matter permanently and conclusively closed, or if a
taxpayer can show that there are good reasons for an agreement and that making the agreement will not prejudice the interests
of the Government. In appropriate cases, taxpayers may be asked to enter into a closing agreement as a condition to the issuance
of a letter ruling.
In appropriate cases, a closing agreement may be entered into with sponsors of pre-approved plans.
A closing agreement may also be entered into with respect to retirement plan failures corrected under EPCRS, as set forth in
Rev. Proc. 2021-30.
Determination letter
.04 A “determination letter” is a written statement issued to a taxpayer by Employee Plans Rulings and Agreements that applies
the principles and precedents previously announced to a specific set of facts. It is issued only if a determination can be made
based on clearly established rules in the statute, a tax treaty, or the regulations, or based on a conclusion in a revenue ruling,
opinion, or court decision that represents the position of the Service, and that specifically answers the questions presented.
Employee Plans Rulings and Agreements issues determination letters on the qualified status of pension, profit-sharing, stock
bonus, annuity, and employee stock ownership plans under § 401(a), 403(a), 409, or 4975(e)(7), and (except with respect to
an adopting employer of a pre-approved plan requesting a determination letter under section 12.03 or 12.04(2) of this revenue
procedure) the status for exemption of any related trusts or custodial accounts under § 501(a). Employee Plans Rulings and
Agreements also accepts determination letter applications for § 403(b) individually designed plans pursuant to the schedule
described in section 1.03(1)(a) of this revenue procedure.
Opinion letter
.05

Revenue Procedure, Rev. Proc. 2025-4 (2024)

(1) For applications submitted with respect to Cycle 3 for defined benefit qualified pre-approved plans, an opinion letter is a
written statement issued by Employee Plans Rulings and Agreements to a provider or mass submitter as to the qualification in
form of a pre-approved plan under § 401(a), § 403(a), or both §§ 401(a) and 4975(e)(7). See Rev. Proc. 2017-41.
(2) For applications submitted with respect to Cycle 4 (and subsequent cycles) for defined contribution qualified pre-approved
plans and defined benefit qualified pre-approved plans, an opinion letter is a written statement issued by Employee Plans Rulings
and Agreements to a provider or mass submitter as to the qualification in form of a pre-approved plan under § 401(a), 403(a),
409, or 4975(e)(7). See Rev Proc. 2023-37.
(3) An opinion letter will also be issued as to the acceptability of the form of a § 403(b) preapproved plan for Cycle 2. See
Rev. Proc. 2021-37.
(4) Announcement 2022-6 temporarily suspends the opinion letter program for prototype IRAs (traditional, Roth, and SIMPLE
IRAs), SEPs (including salary reduction SEPs (SARSEPs)), and SIMPLE IRA plans. Under the IRA prototype program, an
opinion letter will be issued concerning the conformance of a prototype trust, custodial account, or individual annuity with the
requirements of § 408(a), (b), (k), or (p) or § 408A, as applicable. See Rev. Proc. 87-50, 1987-2 CB 647; Rev. Proc. 91-44,
1991-2 CB 733; Rev. Proc. 92-38, 1992-1 CB 859; Rev. Proc. 97-29, 1997-1 CB 698; Rev. Proc. 98-59, 1998-2 CB 729; Rev.
Proc. 2002-10, 2002-1 CB 401; and Rev. Proc. 2010-48, 2010-50 IRB 828 (pre-approved IRAs), as modified by Appendix A
of this revenue procedure.
Oral advice
.06 Oral advice is advisory only and is not binding on the Service.
(1) No oral rulings and no written rulings in response to oral requests.
The Service does not orally issue rulings or determinations, nor does it issue letter rulings or determination letters in response to
oral requests from taxpayers. Service employees ordinarily will discuss with taxpayers or their representatives inquiries about
whether the Service will rule on particular issues and about procedural matters regarding the submission of requests for letter
rulings or determination letters.
(2) Discussion possible on substantive issues.
At the discretion of the Service and as time permits, Service employees may also discuss substantive issues with taxpayers or
their representatives. Such a discussion will not bind the Service or the Office of Associate Chief Counsel, and it cannot be
relied upon as a basis for obtaining retroactive relief under the provisions of § 7805(b).
Service employees who are not directly involved in the examination, appeal, or litigation of particular substantive tax issues
will not discuss those issues with taxpayers or their representatives unless the discussion is coordinated with Service employees
who are directly involved in the matter. The taxpayer or the taxpayer's representative ordinarily will be asked whether an oral
request for advice or information relates to a matter pending before another office of the Service or before a Federal court.
If a tax issue is not under examination, in the Independent Office of Appeals, or in litigation, the tax issue may be discussed
even though the issue is affected by a nontax issue pending in litigation.
A taxpayer may seek oral technical guidance from a Service employee in a field office or service center when preparing a
return or report.

Revenue Procedure, Rev. Proc. 2025-4 (2024)

The Service does not respond to letters seeking to confirm the substance of oral discussions, and the absence of a response to
such a letter is not a confirmation.
Nonbank trustee approval letters
.07 A “nonbank trustee approval letter” is a letter ruling that determines that the applicant is qualified to act as a nonbank
trustee or custodian pursuant to the requirements of Treas. Reg. § 1.408-2(e)(2) through (5) with respect to custodial accounts
described in § 401(f) of qualified trusts established under § 401(a); custodial accounts described in § 403(b)(7); IRAs established
under § 408(a) or (h); Roth IRAs established under § 408A; SIMPLE IRAs described in § 408(p); deemed IRAs established
under qualified employer plans described in § 408(q); custodial accounts and contracts described in § 457(g)(3) of eligible
deferred compensation plans established under § 457(b); Coverdell education savings accounts established under § 530; Archer
medical savings accounts established under § 220; or Health Savings Accounts established under § 223. An applicant requesting
approval as a nonbank trustee must provide Employee Plans Rulings and Agreements with clear and convincing proof that the
requirements of the regulations are met. If there is a requirement that the applicant feels is not applicable, the application must
provide clear and convincing proof that such requirement is not germane to the manner in which the applicant will administer
any trust or custodial account. See § 1.408-2(e)(6).
To assist Employee Plans Rulings & Agreements in considering an application for nonbank trustee approval, Appendices E and
F should be submitted with the request for approval.
Compliance statement
.08 A “compliance statement” is a binding written agreement between Employee Plans Rulings and Agreements and, generally,
the plan sponsor with respect to certain failures of a retirement plan to meet the applicable Code requirements identified
by the plan sponsor in a voluntary submission under VCP. The compliance statement addresses the failures identified in the
VCP submission, the terms of correction, including any revision of administrative procedures, and the time period within
which proposed corrections must be implemented. A compliance statement is conditioned on (i) there being no misstatement
or omission of material fact in connection with the submission, and (ii) the implementation of the specific corrections and
satisfaction of any other conditions in the compliance statement within the prescribed time frame. See Rev. Proc. 2021-30.
SECTION 4. ON WHAT ISSUES MAY TAXPAYERS REQUEST WRITTEN ADVICE UNDER THIS PROCEDURE?
In general
.01 Taxpayers may request determination letters, letter rulings, and closing agreements on issues within the jurisdiction of
Employee Plans Rulings and Agreements under this revenue procedure.
Determination Letters
.02 Employee Plans Rulings and Agreements issues determination letters on the status of pension, profit-sharing, stock bonus,
annuity, and employee stock ownership plans under § 401, 403(a), 409, or 4975(e)(7), and (except with respect to an adopting
employer of a pre-approved plan requesting a determination letter under section 12.03 or 12.04(2) of this revenue procedure)
the status for exemption of any related trusts or custodial accounts under § 501(a). Employee Plans Rulings and Agreements
also accepts determination letter applications for § 403(b) individually designed plans pursuant to the schedule described in
section 1.03(1)(a) of this revenue procedure.
Letter Rulings

Revenue Procedure, Rev. Proc. 2025-4 (2024)

.03 Employee Plans Rulings and Agreements issues letter rulings on the Code sections listed in section 24.01 of this revenue
procedure, if appropriate in the interest of sound tax administration, to answer written inquiries of individuals and organizations
about their status for tax purposes and the tax effects of their acts or transactions.
Voluntary Closing Agreements
.04 Employee Plans Rulings and Agreements considers voluntary closing agreement requests to resolve certain income or excise
tax issues that are ineligible for resolution under EPCRS. See www.irs.gov/retirement-plans/employee-plans-voluntary-closingagreements.
Other Matters
.05 Note that issues involving employee plans not listed in section 24.01 of this revenue procedure generally fall under the
jurisdiction of the Office of Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes). See
section 5.03 of this revenue procedure and Rev. Proc. 2025-1, this Bulletin.
SECTION 5. ON WHAT ISSUES MUST WRITTEN ADVICE BE REQUESTED UNDER DIFFERENT
PROCEDURES?
Pre-approved plans
.01
(1) The procedures for obtaining opinion letters for qualified pre-approved plans submitted with respect to (a) Cycle 3 defined
benefit qualified pre-approved plans are set forth in Rev. Proc. 201741, and (b) Cycle 4 defined contribution qualified preapproved plans and defined benefit qualified pre-approved plans are set forth in Rev. Proc. 2023-37.
(2) The procedures for obtaining opinion letters for prototype trusts, custodial accounts, or annuities under § 408(a), (b), (k),
or (p), or § 408A, are set forth in Rev. Proc. 87-50; Rev. Proc. 91-44; Rev. Proc. 92-38; Rev. Proc. 97-29; Rev. Proc. 98-59;
Rev. Proc. 2002-10; and Rev. Proc. 2010-48, as modified by Appendix A of this revenue procedure. Announcement 2022-6
temporarily suspends the opinion letter program.
(3) The procedures for obtaining an opinion letter with respect to Cycle 2 for a § 403(b) preapproved plan are set forth in Rev.
Proc. 2021-37.
Employee Plans Compliance Resolution System
.02 The procedures for obtaining compliance statements under VCP for certain failures of plans qualified under § 401(a), §
403(b) plans, SEPs, SIMPLE IRA plans, and § 457(b) plans under EPCRS are set forth in Part V of Rev. Proc. 2021-30.
Chief Counsel
.03 The procedures for obtaining letter rulings, information letters, and technical advice requests on matters within the
jurisdiction of the Office of Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes), or
within the jurisdiction of other Offices of Associate Chief Counsel are set forth in the following revenue procedures:
(1) Chief Counsel's letter rulings and information letters: See Rev. Proc. 2025-1, this Bulletin.
(2) Technical Advice Requests: See Rev. Proc. 2025-2, this Bulletin.

Revenue Procedure, Rev. Proc. 2025-4 (2024)

(3) Chief Counsel's no-rule positions: See Rev. Proc. 2025-3, this Bulletin.
Letter rulings for requests for minimum funding waivers
.04 A request for a letter ruling on a waiver of the minimum funding standard must be submitted to the Office of Associate Chief
Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes) and may no longer be submitted to Employee
Plans Rulings and Agreements. See Rev. Proc. 2025-1, this Bulletin.
SECTION 6. WHAT ARE THE GENERAL INSTRUCTIONS FOR REQUESTING LETTER RULINGS AND
DETERMINATION LETTERS FROM EMPLOYEE PLANS RULINGS AND AGREEMENTS?
In general
.01 This section explains the general instructions for requesting letter rulings and determination letters, as applicable to the
particular type of request, on all matters within the jurisdiction of Employee Plans Rulings and Agreements. Requests for
letter rulings and determination letters require the payment of the applicable user fee discussed in section 6.02(15), section 30,
and Appendix A of this revenue procedure. Specific and additional instructions also apply to requests for letter rulings and
determination letters on certain matters.
All requests must be submitted in English. All documents submitted in support of such requests must be in English or
accompanied by an English translation.
Certain information required in requests for letter rulings or determination letters, as applicable
.02
Facts
(1) Complete statement of facts and other information. Each request for a letter ruling or determination letter must set forth
a complete statement of all facts relating to the transaction or determination letter request. These facts include—
(a) names, addresses, telephone numbers, and taxpayer identification numbers of all interested parties (the term “all interested
parties” does not mean all shareholders of a widely held corporation requesting a letter ruling relating to a reorganization, or
all employees if a large number may be involved);
(b) a complete statement of the business reasons for the transaction; and
(c) a detailed description of the transaction.
The Service usually will not rule on only one step of a larger integrated transaction described in a letter ruling request. See
section 25.04 of this revenue procedure. However, if such a letter ruling is requested, the facts and circumstances relating to the
entire transaction, including true copies of relevant documents, etc., must be submitted.
Documents
(2) Copies of all contracts, wills, deeds, agreements, instruments, plan documents, and other documents. All documents
that are pertinent to the transaction (including contracts, wills, deeds, agreements, instruments, plan documents, trust documents,
and proposed disclaimers) must be submitted with the request.

Revenue Procedure, Rev. Proc. 2025-4 (2024)

Original documents should not be submitted because they become part of the Service's file and will not be returned to the
taxpayer. Instead, true copies of all such documents should be submitted with the request. Each attachment to the request should
be labeled alphabetically and attached to the request in alphabetical order.
(a) Documents for determination letter submissions on Form 5307
Applicants must submit the Form 5307 application electronically on www.pay.gov and may not submit any documents on paper,
including the Form 8717, User Fee for Employee Plan Determination Letter Request. Any Form 5307 application submitted
on paper will be returned to the applicant, including any paper checks.
To more efficiently process determination letter applications, the following documents (as applicable to a particular submission)
should be submitted in the following order:
· Form 2848, Power of Attorney and Declaration of Representative or Form 8821, Tax Information Authorization
· Prior Determination Letter
· Opinion/Advisory Letter
· Penalty of perjury statement if application in www.pay.gov is not signed by the Employer (see section 6.02(14))
· Cover Letter
· Amendments (any prior plan documents being submitted along with any applicable amendments)
· Current Plan Document
· Adoption Agreement
· Other Applicable Documents (any additional documents not listed above)

The size of the submissions made through www.pay.gov may be up to 15MB. If the submission is over the 15MB threshold,
additional documents may be faxed to 844-255-4818. Be sure the www.pay.gov tracking ID number is listed on the fax
coversheet along with the EIN, applicant name, and plan name. Faxes sent to the Service are converted into attachments delivered
via email to an Outlook mailbox. If the size of the fax creates an attachment that exceeds 150MB it will not be delivered due
to network protections. No notification is issued if it occurs. To avoid the problem, split up a large fax by sending separate,
smaller faxes. Fax the EP Customer Service line at 855-224-1311 if you want the Service to confirm your fax or faxes have
been delivered.
(b) Determination letter submissions on Form 5300
Paper submissions of Form 5300, Application for Determination for Employee Benefit Plans are not accepted. Applicants must
submit the Form 5300 application electronically on www.pay.gov and may not submit any documents on paper, including the
Form 8717. Any Form 5300 application submitted on paper will be returned to the applicant, including any paper checks.
Employee Plans Rulings and Agreements also accepts Form 5300 applications for § 403(b) individually designed plans. See
section 1.03(1) for eligibility.
(c) Determination letter submissions on Form 5310

Revenue Procedure, Rev. Proc. 2025-4 (2024)

Paper submissions of Form 5310, Application for Determination for Terminating Plan, are not accepted. Applicants must submit
the Form 5310 application electronically on www.pay.gov and may not submit any documents on paper, including the Form
8717. Any Form 5310 application submitted on paper will be returned to the applicant, including any paper checks.
(d) Documents for determination letter submissions on Form 5300 and Form 5310
To more efficiently process determination letter applications, when submitting Form 5300 or Form 5310 on www.pay.gov, the
following documents (as applicable to a particular submission) should be included in the attachment:
· Form 2848, Power of Attorney and Declaration of Representative or Form 8821, Tax Information Authorization
· Prior Determination Letter
· Opinion/Advisory Letter
· Penalty of perjury statement if application in www.pay.gov is not signed by the Employer (see section 6.02(14))
· Cover Letter
· Amendments (any prior plan documents being submitted along with any applicable amendments)
· Current Plan Document
· Adoption Agreement
· Other Applicable Documents (any additional documents not listed above)

Follow the directions provided on www.pay.gov. Note: When utilizing www.pay.gov, if you receive an email that the payment
was dishonored, you must resubmit the application package along with the new user fee. When resubmitting, include the email
received regarding the dishonored payment with the submission package. Do not use Form 8717 to submit the user fee.
For additional information relating to a determination letter request for a plan termination, see section 15 of this revenue
procedure.
The size of electronic submissions made on www.pay.gov may be up to 15MB. If your submission is over the 15MB threshold,
additional documents may be faxed to 844-255-4818. The www.pay.gov tracking ID number must be listed on the fax coversheet
along with the EIN, applicant's name, and plan name. Faxes sent to the Service are converted into attachments delivered via email
to an Outlook mailbox. If the size of the fax creates an attachment that exceeds 150MB it will not be delivered due to network
protections. No notification is issued if it occurs. To avoid the problem, split up a large fax by sending separate, smaller faxes.
Fax the EP Customer Service line at 855-224-1311 if you want the Service to confirm your fax or faxes have been delivered.
See also the instructions to the form applicable to a particular submission for any additional submission requirements. For
additional information relating to a determination letter request submitted by an adopting employer of a pre-approved plan, see
sections 12 and 13 of this revenue procedure.
Analysis of material facts

Revenue Procedure, Rev. Proc. 2025-4 (2024)

(3) Analysis of material facts. All material facts in documents must be included, rather than merely incorporated by reference,
in the taxpayer's initial request or in supplemental letters. These facts must be accompanied by an analysis of their bearing on
the issue or issues, specifying the legal provisions that apply.
Same issue in an earlier return
(4) Statement regarding whether same issue is in an earlier return. The request must state whether, to the best of the
knowledge of both the taxpayer and the taxpayer's representatives, the same issue is in an earlier return of the taxpayer (or in a
return for any year of a related taxpayer within the meaning of § 267 or of a member of an affiliated group of which the taxpayer
is also a member within the meaning of § 1504 or of a predecessor of the taxpayer).
If the statement is affirmative, it must specify whether the issue—
(a) is being examined by the Service;
(b) has been examined and, if so, whether the statutory period of limitations has expired for either assessing tax or filing a
claim for refund or credit of tax;
(c) has been examined and, if so, whether a closing agreement covering the issue or liability has been entered into by the Service;
(d) is being considered by the Independent Office of Appeals in connection with a return from an earlier period;
(e) has been considered by the Independent Office of Appeals in connection with a return from an earlier period and, if so,
whether the statutory period of limitations has expired for either assessing tax or filing a claim for refund or credit of tax;
(f) has been considered by the Independent Office of Appeals in connection with a return from an earlier period and whether a
closing agreement covering the issue or liability has been entered into by the Independent Office of Appeals;
(g) is pending in litigation in a case involving the taxpayer or a related taxpayer; or
(h) is being considered by the Pension Benefit Guaranty Corporation (PBGC) or the Department of Labor (DOL).
Same or similar issue previously submitted or currently pending
(5) Statement regarding whether same or similar issue was previously ruled on or requested or is currently pending. The
request must also state whether, to the best of the knowledge of both the taxpayer and the taxpayer's representatives—
(a) Employee Plans Rulings and Agreements previously ruled on the same or a similar issue for the taxpayer (or a related
taxpayer within the meaning of § 267, or a member of an affiliated group of which the taxpayer is also a member within the
meaning of § 1504 or a predecessor);
(b) the taxpayer, a related taxpayer, or a predecessor previously submitted the same or a similar issue to Employee Plans Rulings
and Agreements but withdrew the request before a letter ruling or determination letter was issued;
(c) the taxpayer, a related taxpayer, or a predecessor previously submitted a request involving the same or a similar issue that is
currently pending with Employee Plans Rulings and Agreements or the Office of Associate Chief Counsel (Employee Benefits,
Exempt Organizations, and Employment Taxes); or

Revenue Procedure, Rev. Proc. 2025-4 (2024)

(d) at the same time as this request, the taxpayer or a related taxpayer is presently submitting another request involving the same
or a similar issue to Employee Plans Rulings and Agreements or the Office of Associate Chief Counsel (Employee Benefits,
Exempt Organizations, and Employment Taxes).
If the statement is affirmative for (a), (b), (c), or (d) of this section 6.02(5), the statement must give the date the request was
submitted, the date the request was withdrawn or ruled on, if applicable, and other details of the consideration of the issue by
Employee Plans Rulings and Agreements or the Office of Associate Chief Counsel (Employee Benefits, Exempt Organizations,
and Employment Taxes).
Statement of authorities supporting taxpayer's views
(6) Statement of supporting authorities. If the taxpayer advocates a particular conclusion, an explanation of the grounds for
that conclusion and the relevant authorities to support it must also be included. Even if not advocating a particular tax treatment
of a proposed transaction, the taxpayer must still furnish views on the tax results of the proposed transaction and a statement
of relevant authorities to support those views.
In all events, the request must include a statement of whether the law in connection with the request is uncertain and whether
and how the issue is addressed by relevant authorities.
Statement of authorities contrary to taxpayer's views
(7) Statement of contrary authorities. The taxpayer is also encouraged to inform Employee Plans Rulings and Agreements
about, and discuss the implications of, any authority believed to be contrary to the conclusion requested, such as legislation (or
pending legislation), tax treaties, court decisions, regulations, revenue rulings, revenue procedures, notices, or announcements.
If the taxpayer determines that there are no contrary authorities, a statement in the request to this effect would be helpful. If the
taxpayer does not furnish either contrary authorities or a statement that none exists, Employee Plans Rulings and Agreements,
in complex cases or those presenting difficult or novel issues, may request submission of contrary authorities or a statement
that none exists. Failure to comply with this request may result in Employee Plans Rulings and Agreements refusing to issue
a letter ruling or determination letter.
Identifying and discussing contrary authorities generally will enable Employee Plans Rulings and Agreements personnel to
understand the issue and relevant authorities more quickly. In that case, when Employee Plans Rulings and Agreements
personnel receive the request, they will have before them the taxpayer's thinking on the effect and applicability of contrary
authorities. This information should lead to earlier action by Employee Plans Rulings and Agreements. If the taxpayer does
not disclose and distinguish significant contrary authorities, Employee Plans Rulings and Agreements may need to request
additional information, which will delay action on the request and may result in the application being returned due to being
an incomplete submission.
Statement identifying pending legislation
(8) Statement identifying pending legislation. At the time of filing the request, the taxpayer must identify any pending legislation
that may affect the proposed transaction. In addition, the taxpayer must notify Employee Plans Rulings and Agreements if
applicable legislation is introduced after the request is filed but before a letter ruling or determination letter is issued.
Deletions statement required by § 6110 for private letter rulings and § 403(b) plan determination letters
(9) Statement identifying information to be deleted from copy of letter ruling and § 403(b) plan determination letters
for public inspection. The text of private letter rulings and determination letters for § 403(b) plans is open to public inspection
under § 6110. The Service makes deletions from the text before it is made available for inspection. To help the Service make the

Revenue Procedure, Rev. Proc. 2025-4 (2024)

deletions required by § 6110(c), a request for a letter ruling or a determination letter for a § 403(b) plan must be accompanied by
a statement indicating the deletions desired (“deletions statement”). If the deletions statement is not submitted with the request, a
Service representative will tell the taxpayer that the request will be closed if the Service does not receive the deletions statement
within 30 calendar days. See section 27.05 of this revenue procedure.
(a) Format of deletions statement. A taxpayer who wants only names, addresses, and identifying numbers to be deleted
should state this in the deletions statement. If the taxpayer wants more information deleted, the deletions statement must be
accompanied by a copy of the request and supporting documents on which the taxpayer should bracket the material to be deleted.
The deletions statement must indicate the statutory basis under § 6110(c) for each proposed deletion.
If the taxpayer decides to ask for additional deletions before the letter ruling or determination letter is issued, additional deletions
statements may be submitted.
(b) Location of deletions statement. The deletions statement must not appear in the request, but instead must be made in a
separate document and placed on top of the request for a letter ruling or determination letter.
(c) Signature. The deletions statement must be signed and dated by the taxpayer or the taxpayer's authorized representative.
A stamped signature or faxed signature is not permitted.
(d) Additional information. The taxpayer should follow the same procedures above to propose deletions from any additional
information submitted after the initial request. An additional deletions statement, however, is not required with each submission
of additional information if the taxpayer's initial deletions statement requests that only names, addresses, and identifying
numbers be deleted, and the taxpayer wants only the same information deleted from the additional information.
(e) Taxpayer may protest deletions not made. After receiving from the Service, the notice under § 6110(f)(1) of intention to
disclose the letter ruling or determination letter (including a copy of the version proposed to be open to public inspection and
notation of third-party communications under § 6110(d)), the taxpayer may protest the disclosure of certain information in the
letter ruling or determination letter. The taxpayer must send a written statement within 20 calendar days to the Service office
indicated on the notice of intention to disclose. The statement must identify those deletions that the Service has not made and
that the taxpayer believes should have been made. The taxpayer must also submit a copy of the version of the letter ruling or
determination letter and bracket the deletions proposed that have not been made by the Service. Generally, the Service will not
consider deleting any material that the taxpayer did not propose to be deleted before the letter ruling or determination letter
was issued.
Within 20 calendar days after the Service receives the response to the notice under § 6110(f) (1), the Service will mail to
the taxpayer its final administrative conclusion regarding the deletions to be made. The taxpayer does not have the right to a
conference to resolve any disagreements concerning material to be deleted from the text of the letter ruling or determination
letter. However, these matters may be taken up at any conference that is otherwise scheduled regarding the request.
(f) Taxpayer may request delay of public inspection. After receiving the notice under § 6110(f)(1) of intention to disclose,
but within 60 calendar days after the date of notice, the taxpayer may send a request for delay of public inspection under either
§ 6110(g)(3) or (4). The request for delay must be sent to the Service office indicated on the notice of intention to disclose.
A request for delay under § 6110(g)(3) must contain the date on which it is expected that the underlying transaction will be
completed. The request for delay under § 6110(g)(4) must contain a statement from which the Commissioner of Internal Revenue
may determine that there are good reasons for the delay.
(g) Section 6110 does not apply to certain matters. Section 6110(l)(1) states that § 6110 disclosure provisions do not apply
to any matter to which § 6104 applies. Therefore, letter rulings, determination letters with respect to qualified plans, and

Revenue Procedure, Rev. Proc. 2025-4 (2024)

related background file documents dealing with the following matters (covered by § 6104) are not subject to § 6110 disclosure
provisions—
(i) An application for the qualification of a pension, profit-sharing or stock bonus plan, or an individual retirement account
described in § 408 or § 408A, or any application for exemption under § 501(a) by an organization forming part of such a plan
or an account;
(ii) Any document issued by the Service in which the qualification or exempt status of a plan or account is granted, denied,
or revoked;
(iii) Any application filed, and any document issued by the Service with respect to the qualification or status of pre-approved
plans; and
(iv) The portion of any document issued by the Service with respect to the qualification or exempt status of a plan or account
of a proposed transaction by such plan or account.
Signature on request
(10) Signature by taxpayer or authorized representative. The request for a letter ruling or determination letter must be signed
and dated by the taxpayer or the taxpayer's authorized representative. For paper applications, neither a stamped signature nor
a faxed signature is permitted.
Authorized representatives
(11) Authorized representatives. To sign the request or to appear before the Service in connection with the request, the
representative must be one of the following:
Attorney
(a) An attorney who is a member in good standing of the bar of the highest court of any state, possession, territory,
commonwealth, or the District of Columbia and who is not currently under suspension or disbarment from practice before the
Service. He or she must file a written declaration with the Service showing current qualification as an attorney and current
authorization to represent the taxpayer.
Certified public accountant
(b) A certified public accountant who is qualified to practice in any state, possession, territory, commonwealth, or the District
of Columbia and who is not currently under suspension or disbarment from practice before the Service. He or she must file
a written declaration with the Service showing current qualification as a certified public accountant and current authorization
to represent the taxpayer.
Enrolled agent
(c) An enrolled agent is a person, other than an attorney or certified public accountant that is currently enrolled to practice before
the Service and is not currently under suspension or disbarment from practice before the Service, including a person enrolled to
practice only for employee plans matters. He or she must file a written declaration with the Service showing current enrollment
and authorization to represent the taxpayer. Either the enrollment number or the expiration date of the enrollment card must be
included in the declaration. For the rules on who may practice before the Service, see Treasury Department Circular No. 230.

Revenue Procedure, Rev. Proc. 2025-4 (2024)

Enrolled actuary
(d) An enrolled actuary is a person enrolled as an actuary by the Joint Board for the Enrollment of Actuaries pursuant to 29
U.S.C. 1242 and qualified to practice in any state, possession, territory, commonwealth, or the District of Columbia and who is
not currently under suspension or disbarment from practice before the Service. He or she must file a written declaration with the
Service showing current qualification as an enrolled actuary and current authorization to represent the taxpayer. Practice as an
enrolled actuary is limited to representation with respect to issues involving the following statutory provisions: §§ 401, 403(a),
404, 412, 413, 414, 419, 419A, 420, 4971, 4972, 4976, 4980, 6057, 6058, 6059, 6652(d), 6652(e), 6692, 7805(b), former §
405, and 29 U.S.C. 1083.
Enrolled retirement plan agent
(e) An enrolled retirement plan agent (ERPA) is an individual who is authorized to practice before the Service under the ERPA
program. The ERPA program is established under Treasury Department Circular No. 230 and is administered by the Office of
Professional Responsibility.
Practice as an ERPA is limited to representation with respect to issues involving the Employee Plans determination letter
program, EPCRS, and the pre-approved programs. In addition, ERPAs are generally permitted to represent taxpayers with
respect to Form 5300 series and Form 5500 filings, but not with respect to actuarial forms or schedules. For additional
information on ERPAs, see section 10.4, 10.5, and 10.6 of Treasury Department Circular No. 230.
A person with a “Letter of Authorization”
(f) Any other person, including a foreign representative, who has received a ““Letter of Authorization” from the Director, Office
of Professional Responsibility under section 10.7(d) of Treasury Department Circular No. 230. A person may make a written
request for a “Letter of Authorization” to: Office of Director, Office of Professional Responsibility, Internal Revenue Service,
1111 Constitution Avenue, N.W., Washington, DC 20224. Section 10.7(d) of Treasury Department Circular No. 230 authorizes
the Commissioner of Internal Revenue to allow an individual who is not otherwise eligible to practice before the Service to
represent another person in a particular matter. For additional information, see section 6.02(12) of this revenue procedure.
Employee, general partner, bona fide officer, administrator, trustee, etc.
(g) The above requirements do not apply to a regular full-time employee representing his or her employer; to a general partner
representing his or her partnership; to a bona fide officer representing his or her corporation, association, or organized group; to
a trustee, receiver, guardian, personal representative, administrator, or executor representing a trust, receivership, guardianship,
or estate; or to an individual representing his or her immediate family. A preparer of a return (other than a person referred to
in paragraph (a), (b), (c), (d), or (e) of this section 6.02(11)) who is not a full-time employee, a general partner, a bona fide
officer, an administrator, a trustee, etc., or an individual representing his or her immediate family may not represent a taxpayer
in connection with a letter ruling, determination letter, or technical advice request. See section 10.7(c) of Treasury Department
Circular No. 230.
Foreign representative
(h) A foreign representative (other than a person referred to in paragraph (a), (b), (c), (d), or (e) of this section 6.02(11)) is
not authorized to practice before the Service and, therefore, may not represent a taxpayer in a request for a letter ruling or a
determination letter. In this situation, the nonresident alien or foreign entity must submit the request for a letter ruling or a
determination letter on the individual's or entity's own behalf or through a person referred to in paragraph (a), (b), (c), (d), or
(e) of this section 6.02(11).

Revenue Procedure, Rev. Proc. 2025-4 (2024)

Power of attorney and declaration of representative
(12) Power of attorney and declaration of representative. Any authorized representative, whether enrolled to practice, must
also comply with the conference and practice requirements of the Statement of Procedural Rules (26 C.F.R. § 601.501-601.509),
which provide the rules for representing a taxpayer before the Service. An unenrolled preparer must file a Form 8821, Tax
Information Authorization, for certain limited employee plans matters.
Form 2848, Power of Attorney and Declaration of Representative, must be used to provide the representative's authorization
(Part I of Form 2848, Power of Attorney) and the representative's qualification (Part II of Form 2848, Declaration of
Representative). The name of the person signing Part I of Form 2848 should also be typed or printed on this form. A stamped
signature is not permitted. An original, a copy, or a fax of the power of attorney is acceptable so long as its authenticity is not
reasonably disputed. For additional information regarding the Form 2848, see section 6.03(2) of this revenue procedure.
Compliance with Treasury Department Circular No. 230
(13) Compliance with Treasury Department Circular No. 230. The taxpayer's authorized representative, whether enrolled,
must comply with Treasury Department Circular No. 230, which provides the rules for practice before the Service. In those
situations in which Employee Plans Rulings and Agreements believes that the taxpayer's representative is not in compliance
with Treasury Department Circular No. 230, Employee Plans Rulings and Agreements will bring the matter to the attention of
the Director, Office of Professional Responsibility.
Penalties of perjury statement
(14) Penalties of perjury statement.
(a) Format of penalties of perjury statement. A request for a letter ruling or determination letter and any change in the request
submitted at a later time must be accompanied by the following declaration: “Under penalties of perjury, I declare that I
have examined this request, or this modification to the request, including accompanying documents, and, to the best
of my knowledge and belief, the request or the modification contains all the relevant facts relating to the request, and
such facts are true, correct, and complete.” See section 27.06 of this revenue procedure for the penalties of perjury statement
applicable for submissions of additional information.
Applications on www.pay.gov have the following statement: “Under penalties of perjury, I declare that I have examined
this determination letter submission, including Form 53XX and all accompanying documents, and, to the best of my
knowledge and belief, they and the facts presented in support of this application and submission are true, correct, and
complete. If the zero dollar user fee is selected, I certify that the application for a determination letter on the qualified
status of the plan listed above meets the conditions for exemption from user fees described in section 7528(b)(2)(B) of
the Internal Revenue Code. If the reduced fee is selected with respect to an application for a determination letter as to
whether a § 403(b) plan meets the requirements of § 403(b), I certify that the application for a determination letter of the
plan listed above meets the conditions for a small plan user fee described in Appendix A of Revenue Procedure 2025-4.”
If this is a determination letter submission filed by an authorized representative on behalf of a plan sponsor, as provided in
an attached Form 2848, the penalty of perjury statement does not apply (although the penalties of perjury box should still
be marked). The plan sponsor must sign a separate penalty of perjury statement and submit the statement as an additional
attachment.
(b) Signature by taxpayer. The declaration must be signed and dated by the taxpayer, not the taxpayer's representative. Neither
a stamped signature nor a faxed signature is permitted.

Revenue Procedure, Rev. Proc. 2025-4 (2024)

The person who signs for a corporate taxpayer must be an officer of the corporate taxpayer who has personal knowledge of
the facts, and whose duties are not limited to obtaining a letter ruling or determination letter from the Service. If the corporate
taxpayer is a member of an affiliated group filing consolidated returns, a penalties of perjury statement must also be signed and
submitted by an officer of the common parent of the group.
The person signing for a trust, a state law partnership, or a limited liability company must be, respectively, a trustee, general
partner, or member-manager who has personal knowledge of the facts.
Applicable user fee
(15) Applicable user fee. Section 7528 requires taxpayers to pay user fees for requests for letter rulings, opinion letters, advisory
letters, determination letters, and similar requests. Appendix A to this revenue procedure contains the schedule of user fees for
each type of request under the jurisdiction of Employee Plans Rulings and Agreements. Section 30 of this revenue procedure
provides guidance for applying the user fee requirements. If two or more taxpayers are parties to a transaction and each requests
a letter ruling, each taxpayer must satisfy the rules herein and additional user fees may apply. See section 30.04 of this revenue
procedure for exemptions from the user fee requirements.
Number of copies of request to be submitted
(16) Number of copies of request to be submitted. Generally, a taxpayer needs to submit only one copy of the request for
a letter ruling or determination letter. If, however, more than one issue is presented in a letter ruling request, the taxpayer is
encouraged to submit additional copies of the request.
Further, two copies of the request for a letter ruling are required if—
(a) the taxpayer is requesting separate letter rulings on different issues as described in section 6.03(1) of this revenue procedure;
(b) the taxpayer is requesting deletions other than names, addresses, and identifying numbers, as described in section 6.02(9) of
this revenue procedure (one copy is the request for the letter ruling and the second copy is the deleted version of such request); or
(c) the taxpayer is requesting a closing agreement (as defined in section 3.03 of this revenue procedure) on the issue presented.
Sample of a letter ruling request
(17) Sample format for a letter ruling request. To assist a taxpayer or the taxpayer's representative in preparing a letter ruling
request, a sample format for a letter ruling request is provided in Appendix D. This format is not required to be used by the
taxpayer or the taxpayer's representative. If the letter ruling request is not identical or similar to the format in Appendix D, the
different format will neither defer consideration of the letter ruling request nor be cause for returning the request to the taxpayer
or taxpayer's representative.
Checklist
(18) Checklist for letter ruling requests. Employee Plans Rulings and Agreements will be able to respond more quickly to a
taxpayer's letter ruling request if it is carefully prepared and complete. The checklist in Appendix E of this revenue procedure is
designed to assist taxpayers in preparing a request by reminding them of the essential information and documents to be furnished
with the request. The checklist in Appendix E must be completed to the extent required by the instructions in the checklist,
signed and dated by the taxpayer or the taxpayer's representative, and placed on top of the letter ruling request. If the checklist
in Appendix E is not received, Employee Plans Rulings and Agreements will ask the taxpayer or the taxpayer's representative
to submit the checklist, which may delay action on the letter ruling request. A photocopy of this checklist may be used.

Revenue Procedure, Rev. Proc. 2025-4 (2024)

Additional information required in certain circumstances
.03
Multiple issues
(1) To request a separate letter ruling for multiple issues in a single situation. If more than one issue is presented in a request
for a letter ruling, Employee Plans Rulings and Agreements generally will issue a single letter ruling covering all the issues.
However, if the taxpayer requests a separate letter ruling on any of the issues (because, for example, one letter ruling is needed
sooner than another), Employee Plans Rulings and Agreements usually will comply with the request unless it is not feasible or
not in the best interests of the Service to do so. A taxpayer who wants a separate letter ruling on multiple issues should make
this clear in the request and submit two copies of the request. Additional checklists are solely for the specific issues designated.
In issuing each letter ruling, Employee Plans Rulings and Agreements will state that it has issued a separate letter ruling or that
requests for other letter rulings are pending.
Power of attorney
(2) Recipient of original letter ruling or determination letter. Employee Plans Rulings and Agreements will send the original
of the letter ruling or determination letter to the taxpayer and a copy of the letter ruling or determination letter to the taxpayer's
representative. The letter ruling or determination letter is addressed to the taxpayer. A Form 2848, Power of Attorney and
Declaration of Representative must be used to provide the representative's authorization except in certain employee plans
matters. See section 6.02(12) of this revenue procedure.
To have a copy sent to taxpayer's representative. A copy of the letter ruling or determination letter will be sent to any
representative with a check in the box in the name and address block on Form 2848 to indicate the representative is to receive
notices and communications. Copies of the letter ruling or determination letter, however, will be sent to no more than two
representatives.
Expedited handling
(3) To request expedited handling. Employee Plans Rulings and Agreements ordinarily processes requests for letter rulings
and determination letters in the order of the date received. Determination letter requests are not eligible for expedited handling.
Expedited handling with respect to a letter ruling request means that the request is processed ahead of the regular order. Expedited
handling is granted only in rare and unusual cases, both out of fairness to other taxpayers and because Employee Plans Rulings
and Agreements seeks to process all requests as expeditiously as possible and to give appropriate deference to normal business
exigencies in all cases not involving expedited handling.
A taxpayer who has a compelling need to have a letter ruling request processed ahead of the regular order may request expedited
handling. This request must explain in detail the need for expedited handling. The request must be made in writing, preferably
in a separate letter with, or soon after filing, the request for the letter ruling. If the request is not made in a separate letter, then
the letter in which the letter ruling request is made should state, at the top of the first page: “Expedited Handling Is Requested.
See page of this letter.”
A request for expedited handling of requests for letter rulings will not be forwarded to the appropriate group for action until the
check or money order for the user fee in the correct amount is received.

Revenue Procedure, Rev. Proc. 2025-4 (2024)

Whether the request will be granted is within the discretion of Employee Plans Rulings and Agreements. Employee Plans
Rulings and Agreements may grant a request if a factor outside a taxpayer's control creates a real business need to obtain a
letter ruling before a certain time to avoid serious business consequences. Examples include situations in which a court or
governmental agency has imposed a specific deadline for the completion of a transaction, or a transaction must be completed
expeditiously to avoid an imminent business emergency (such as the hostile takeover of a corporate taxpayer), provided that
the taxpayer can demonstrate that the deadline or business emergency, and the need for expedited handling, resulted from
circumstances that could not reasonably have been anticipated or controlled by the taxpayer. To qualify for expedited handling
in such situations, the taxpayer must also demonstrate that the taxpayer submitted the request as promptly as possible after
becoming aware of the deadline or emergency. The extent to which the letter ruling request complies with all the applicable
requirements of this revenue procedure, and fully and clearly presents the issues, is a factor in determining whether expedited
treatment will be granted. If Employee Plans Rulings and Agreements agrees to process a request out of order, it cannot give
assurance that any letter ruling will be processed by the time requested. The scheduling of a closing date for a transaction or a
meeting of the board of directors or shareholders of a corporation, without regard for the time it may take to obtain a letter ruling,
will not be considered a sufficient reason to process a request ahead of its regular order. Also, the possible effect of fluctuation
in the market price of stocks on a transaction will not be considered a sufficient reason to process a request out of order.
Because most requests for letter rulings cannot be processed ahead of their regular order, Employee Plans Rulings and
Agreements urges all taxpayers to submit their requests well in advance of the contemplated transaction. In addition, to facilitate
prompt action on letter ruling requests, taxpayers are encouraged to ensure that their initial submissions comply with all the
requirements of this revenue procedure (including the requirements of other applicable guidelines set forth in sections 1.03 and
26.02 of this revenue procedure), and to provide promptly any additional information requested by Employee Plans Rulings
and Agreements.
Facsimile transmission (fax)
(4) To receive a letter ruling by facsimile transmission (fax). A letter ruling ordinarily is not sent by fax. However, if the
taxpayer requests, a copy of a letter ruling may be faxed to the taxpayer or the taxpayer's authorized representative. A letter
ruling, however, is not issued until the ruling is mailed. See § 301.6110-2(h).
A request to fax a copy of the letter ruling to the taxpayer or the taxpayer's authorized representative must be made in writing,
either as part of the original letter ruling request or prior to the approval of the letter ruling. The request must contain the fax
number of the taxpayer or the taxpayer's authorized representative to whom the letter ruling is to be faxed.
Employee Plans Rulings and Agreements will take certain precautions to protect confidential information. For example,
Employee Plans Rulings and Agreements will use a cover sheet that identifies the intended recipient of the fax and the number
of pages transmitted. The cover sheet, if possible, will not identify the specific taxpayer by name, and it will be the first page
covering the letter ruling being faxed.
Requesting a conference
(5) To request a conference. A taxpayer who wants to have a conference on the issues involved in a request for a letter ruling
should indicate this in writing when, or soon after, filing the request.
Address to send the request
.04
The addresses for sending requests are provided in section 31 of this revenue procedure.

Revenue Procedure, Rev. Proc. 2025-4 (2024)

Pending letter ruling requests
.05
(1) Circumstances under which the taxpayer must notify Employee Plans Rulings and Agreements. The taxpayer must
notify Employee Plans Rulings and Agreements if, after the letter ruling request is filed but before a letter ruling is issued, the
taxpayer knows that—
(a) an examination of the issue or the identical issue on an earlier year's return has been started by an Examinations office of
the Service;
(b) the issue is being considered by the PBGC or the DOL; or
(c) legislation that may affect the transaction has been introduced (see section 6.02(8) of this revenue procedure).
(2) Taxpayer must notify Employee Plans Rulings and Agreements if a return is filed and must attach request to return.
If the taxpayer files a return before a letter ruling is received from Employee Plans Rulings and Agreements concerning the
issue, the taxpayer must notify Employee Plans Rulings and Agreements that the return has been filed. The taxpayer must
also attach a copy of the letter ruling request to the return to alert the Employee Plans Examinations office and thereby avoid
premature Employee Plans Examinations office action on the issue.
When to attach letter ruling to return
.06 If, before filing a return, a taxpayer receives a letter ruling about any transaction that is relevant to the return, the taxpayer
must attach a copy of the letter ruling to the return when it is filed.
How to check on status of request
.07 The taxpayer or the taxpayer's authorized representative may obtain information regarding the status of a request by calling
the person whose name and telephone number are shown on the acknowledgement of receipt of the request.
SECTION 7. WHAT ACTIONS ARE TAKEN IF A REQUEST IS WITHDRAWN OR EMPLOYEE PLANS RULINGS
AND AGREEMENTS DECLINES TO ISSUE A LETTER RULING OR DETERMINATION LETTER?
In general
.01 A taxpayer may withdraw a request for a letter ruling or determination letter at any time before the letter ruling or
determination letter is signed by Employee Plans Rulings and Agreements. Correspondence and exhibits related to a request
that is withdrawn or related to a letter ruling request or determination letter request for which Employee Plans Rulings and
Agreements declines to issue a letter ruling or determination letter will not be returned to the taxpayer. See section 6.02(2) of
this revenue procedure.
The processing of a request for a letter ruling or determination letter will not be suspended in Employee Plans Rulings and
Agreements at the request of a taxpayer.
Notification of appropriate Service official
.02 If a taxpayer withdraws a request for a letter ruling, or if Employee Plans Rulings and Agreements declines to issue a
letter ruling, Employee Plans Rulings and Agreements may notify the appropriate Service official in the operating division that

Revenue Procedure, Rev. Proc. 2025-4 (2024)

has examination jurisdiction of the taxpayer's tax return. Employee Plans Rulings and Agreements also may give the Service
official its views on the issues in the request to consider in any later examination of the return. See section 10.15 of this revenue
procedure regarding the withdrawal of a determination letter application.
Refunds of user fees
.03 The user fee will not be returned for a letter ruling or determination letter request that is withdrawn. If Employee Plans
Rulings and Agreements declines to issue a letter ruling on all the issues in the request or declines to issue a determination
letter, the user fee will be returned. If Employee Plans Rulings and Agreements, however, issues a letter ruling on some, but
not all, of the issues, the user fee will not be returned.
PART II. PROCEDURES FOR DETERMINATION LETTER REQUESTS
Part IIA. REQUESTING DETERMINATION LETTERS
SECTION 8. IN WHAT AREAS ARE DETERMINATION LETTERS ISSUED?
Circumstances under which determination letters are issued
.01 Employee Plans Rulings and Agreements issues determination letters in response to taxpayers' written requests on completed
transactions on matters within its jurisdiction.
Employee Plans Rulings and Agreements does not issue determination letters on the tax consequences of proposed transactions,
except on the qualified status of employee plans under § 401(a), 403(a), 409, or 4975(e)(7), and the exempt status of any
related trust under § 501. Employee Plans Rulings and Agreements also accepts determination letter applications for § 403(b)
individually designed plans. See section 1.03(1) of this revenue procedure for eligibility.
The procedures for obtaining an opinion letter with respect to a § 403(b) pre-approved plan for Cycle 2 are set forth in Rev.
Proc. 2021-37.
Types of requests
.02 Determination letters may be requested on completed and proposed transactions as set forth in the table below:
TYPE OF REQUEST

FORMS

REV. PROC. SECTION

5300

b. Pre-approved plans

5300, 5307

c. ESOPs

5300, 5309

d. Multiple employer plans (§ 413(c)
only)

5300

e. Group trusts

5316

1. Initial Qualification
a. Individually designed plans (including
collectively bargained plans and §
403(b) plans)

Revenue Procedure, Rev. Proc. 2025-4 (2024)

f. Section 414(x) combined qualified
plans

5300

a. Individually designed plans (including
collectively bargained plans and §
403(b) plans)

5310, 6088

6, 15

b. Pre-approved plans

5310, 6088

6, 15

5300, 6088, Cover letter

3. Certain Merged Plans Eligible to be
Submitted under Rev. Proc. 2022-40

5300

10.06(2), 11

4. Standardized and Nonstandardized
Qualified Pre-approved Plans
(applicable to determination letter
requests submitted pursuant to Rev.
Proc. 2017-41, with respect to Cycle 3)

5300, 5307

12, 13

5. Standardized and Nonstandardized
Cycle 2 § 403(b) Pre-approved Plans
(applicable to determination letter
requests pursuant to section 25 of Rev.
Proc. 2023-37)

5300, 5307

12, 13

a. Leased employees (§ 414(n))

5300, Cover letter

b. Partial termination

5300, Cover letter

9.09

c. Section 401(h) determination letters

5300, Cover letter

d. Section 420 determination letters
including other matters under § 401(a)

5300, Cover letter, Checklist

e. Section 420 determination letters
excluding other matters under § 401(a)

5300, Cover letter, Checklist

2. Termination

c. Multiemployer plan covered by PBGC
insurance
Note: Form 5310-A, Notice of Plan
Merger, Consolidation, Spinoff or
Transfer of Plan Assets or Liabilities —
Notice of Qualified Separate Lines of
Business, generally must be filed not
less than 30 days before the merger,
consolidation or transfer of assets and
liabilities. The filing of Form 5310A will not result in the issuance of a
determination letter.

6. Special Types of Requests for
Qualified Plans

Areas in which determination letters will not be issued

Revenue Procedure, Rev. Proc. 2025-4 (2024)

.03 Determination letters issued in accordance with this revenue procedure do not include determinations involving the
following:
(1) Issues involving §§ 72, 79, 105, 125, 127, 129, 402, 404, 409(l), 409(n), 412, 414(b), 414(c), 414(h)(2), 414(m), 415(m),
457, 511 through 515, or 4975 (other than 4975(e)(7));
(2) Plans or plan amendments for which automatic reliance is granted pursuant to section 7 of Rev. Proc. 2017-41 or section
8 of Rev. Proc. 2021-37;
(3) Plan amendments described below (these amendments will, to the extent provided, be deemed not to alter the status of a plan:
(a) An amendment solely to permit a trust forming part of a plan to participate in a pooled fund arrangement described in Rev.
Rul. 81-100, 1981-1 CB 326, as clarified and modified by Rev. Rul. 2004-67, 2004-2 CB 28; Rev. Rul. 2011-1, 2011-2 IRB
251; Notice 2012-6, 2012-3 IRB 293; and Rev. Rul. 2014-24, 2014-37 IRB 529;
(b) An amendment that merely adjusts the maximum limitations under § 415 to reflect annual cost-of-living increases under §
415(d), other than an amendment that adds an automatic cost-of-living adjustment provision to the plan;
(c) An amendment to qualified plans solely to include language pursuant to section 403(c) (2) of Title I of the Employee
Retirement Income Security Act of 1974 (ERISA) concerning the reversion of employer contributions made as a result of
mistake of fact; and
(4) Determination letter requests with respect to plans that combine an ESOP (as defined in § 4975(e)(7)) with retiree medical
benefit features described in § 401(h) (sometimes referred to as an HSOP):
(a) In general, determination letters will not be issued with respect to plans that combine an ESOP with another ESOP containing
§ 401(h) features with respect to:
(i) whether the requirements of § 4975(e)(7) are satisfied;
(ii) whether the requirements of § 401(h) are satisfied; or
(iii) whether the combination of an ESOP with an ESOP that contains 401(h) features in a plan adversely affects its qualification
under § 401(a);
(b) However, an arrangement will not be considered to be covered by this section 8.03(4) if, under the provisions of the plan,
the following conditions are satisfied:
(i) No individual accounts are maintained in the § 401(h) account (except as required by § 401(h)(6));
(ii) No employer securities are held in the § 401(h) account;
(iii) The § 401(h) account does not contain the proceeds (directly or otherwise) of an exempt loan as defined in § 54.4975-7(b)
(1)(iii) of the Pension Excise Tax Regulations; and
(iv) The amount of actual contributions to provide § 401(h) benefits (when added to actual contributions for life insurance
protection under the plan) does not exceed 25 percent of the sum of (1) the amount of cash contributions actually allocated to

Revenue Procedure, Rev. Proc. 2025-4 (2024)

participants' accounts in the plan, and (2) the amount of cash contributions used to repay principal with respect to the exempt
loan, both determined on an aggregate basis since the inception of the § 401(h) arrangement;
(5) Any issue, if the same issue involving the same taxpayer or a related taxpayer is pending in a case in litigation or before
the Independent Office of Appeals; and
(6) Any issue relating to § 403(b) multiple employer plans.
Determination letter applications
.04 The Service will accept applications for determination letters for plans seeking initial qualification and terminating plans any
time during the year. See section 12 of Rev. Proc. 2022-40. In addition, the Service will accept applications for determination
letters for certain individually designed merged plans, provided the conditions described in Rev. Proc. 2022-40 are met.
Employee Plans Rulings and Agreements also accepts determination letter applications for § 403(b) individually designed plans.
See section 1.03(1) of this revenue procedure for eligibility.
Review of determination letters
.05 Determination letters issued under this revenue procedure generally are not reviewed by any other office of the Service
before they are issued. If a taxpayer believes that the conclusion reached in a determination letter is in error, the taxpayer may
ask Employee Plans Rulings and Agreements to reconsider the matter or to request technical advice from the Office of Associate
Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes) as described in Rev. Proc. 2025-2, this
Bulletin.
SECTION 9. WHAT IS THE GENERAL SCOPE OF A DETERMINATION LETTER?
Scope of this section
.01 This section delineates, generally, the scope of a determination letter issued by Employee Plans Rulings and Agreements.
This section also identifies certain requirements that are not considered by Employee Plans Rulings and Agreements in its review
of a plan and with respect to which determination letters do not provide reliance. This section applies to all determination letters,
other than letters relating to group trusts, and certain letters relating solely to the requirements of § 420 (regarding the transfer
of assets in a defined benefit plan to a health benefit account described in § 401(h)). For additional information pertaining to
the scope of reliance on a determination letter, see section 23 of this revenue procedure.
Scope of determination letters
.02
(1)(a) General rule for changes in qualification requirements or § 403(b) requirements as defined in Rev. Proc. 2022-40 that
have been or will be included on a Required Amendments List. Except as otherwise provided in section 9.02(1)(c), with respect
to ongoing plans, the Service will consider, in reviewing changes in qualification requirements and § 403(b) requirements that
have been or will be included on a Required Amendments List, only those changes that appear on a Required Amendments List
issued on or before the last day of the second calendar year preceding the year in which the determination letter application
is submitted.
(b) General rule for qualification requirements or § 403(b) requirements as defined in Rev. Proc. 2022-40 that have not been
and will not be included on a Required Amendments List. Except as otherwise provided in section 9.02(1)(c), with respect to
ongoing plans, the Service will consider, in reviewing qualification requirements and § 403(b) requirements that have not been

Revenue Procedure, Rev. Proc. 2025-4 (2024)

and will not be included on a Required Amendments List, only those qualification requirements and § 403(b) requirements
that are in effect on or before the last day of the second calendar year preceding the year in which the determination letter
application is submitted.
See Section 10 of Rev. Proc. 2022-40 for further details on the scope of Employee Plans Rulings and Agreements' review of
determination letter applications.
(c) There are no exceptions to the general rules for ongoing plans under section 9.02(1)(a) or
(b) for 2025. See section 10.03 of Rev. Proc. 2022-40.
(2) Terminating plans. For terminating plans, the Service will consider the qualification requirements or § 403(b) requirements
that apply as of the date of termination, regardless of whether such requirements are included on a Required Amendments List.
See sections 5.03(3) and 10.02 of Rev. Proc. 2022-40.
Design-based safe harbor
.03 Generally, a plan will not be reviewed for, and a determination letter may not be relied on with respect to, whether a plan
satisfies the nondiscrimination requirements of § 401(a)(4), the minimum participation requirements of § 401(a)(26), or the
minimum coverage requirements of § 410(b). However, if the applicant elects, and the plan document provides a definition
of compensation that satisfies § 1.414(s)-1(c), a plan will be reviewed for, and a determination letter may be relied on with
respect to, whether the terms of the plan satisfy one of the design-based safe harbors in § 1.401(a)(4)-2(b)(2) (relating to
nondiscrimination in amount of contributions) or § 1.401(a)(4)-3(b)(3), (4), or (5) (relating to nondiscrimination in amount of
benefits). A defined contribution plan will also be reviewed for, and a determination letter may be relied on with respect to,
whether a plan's terms satisfy the applicable requirements of § 401(k) and 401(m).
Governmental plans under § 414(d)
.04 A plan will not be reviewed for, and a determination letter does not constitute a ruling or determination as to, whether the
plan is a governmental plan within the meaning of § 414(d). If a determination letter applicant represents on the application
that the plan is a governmental plan within the meaning of § 414(d), the determination letter issued for the plan is predicated
on that representation, and the Service's determination is conditioned on the plan constituting a governmental plan within the
meaning of § 414(d).
Church plans under § 414(e)
.05 A plan will not be reviewed for, and a determination letter does not constitute a ruling or determination as to, whether the
plan is a church plan within the meaning of § 414(e). If a determination letter applicant represents on the application that the plan
is a church plan within the meaning of § 414(e), the determination letter issued for the plan is predicated on that representation,
and the Service's determination is conditioned on the plan constituting a church plan within the meaning of § 414(e).
Tax treatment of certain contributions under § 414(h)
.06 A plan will not be reviewed for, and a determination letter does not constitute a ruling or determination as to, whether
contributions to the plan satisfy § 414(h). A determination letter does not express an opinion on whether contributions made to
a plan treated as a governmental plan defined in § 414(d) constitute employer contributions under § 414(h)(2).
Other limits on scope of determination letter

Revenue Procedure, Rev. Proc. 2025-4 (2024)

.07 A favorable determination letter does not provide reliance for purposes of §§ 404, 412, 430, 431, and 432 with respect to
whether an interest rate (or any other actuarial assumption) is reasonable. A favorable determination letter does not constitute
a determination with respect to whether any requirements of § 414(r), relating to whether an employer is operating qualified
separate lines of business, are satisfied.
Leased employees
.08 In addition to a determination letter request for a qualified plan, an applicant that is otherwise eligible to submit an application
for a determination letter for a qualified plan may submit a cover letter requesting a determination as to whether leased employees
are deemed employees of the employer under the meaning of § 414(n), with the additional information set forth in section 17
of this revenue procedure, including the Form 5300, Application for Determination for Employee Benefit Plan.
Partial terminations
.09 An applicant that seeks a determination as to whether a partial termination has occurred in a qualified plan must file a
determination letter application electing such a determination using Form 5300. The applicant may file for a determination as
to whether a partial termination has occurred, whether or not the plan is otherwise eligible to be submitted for a determination
letter pursuant to section 11.01 or 12.03(3)(b) of this revenue procedure with respect to Cycle 3 (and subsequent cycles), as long
as the scope of the determination letter issued with respect to the plan is limited solely to the request regarding whether a partial
termination has occurred. In addition, an adopting employer of a pre-approved plan (or, if the plan is a multiple employer plan,
the controlling member (an adopting employer sponsoring a qualified plan that submits the application as the lead employer
of the multiple employer plan)) may request a determination limited to whether a partial termination has occurred. Applicants
may not request a determination letter with respect to the entire plan unless the plan is otherwise eligible to be submitted for
a determination letter.
Publication 794, Favorable Determination Letter
.10 Publication 794, Favorable Determination Letter, contains other information regarding the scope of a determination letter,
including the requirement that all information submitted with the application be retained as a condition of reliance. In addition,
the specific terms of each letter may further define its scope and the extent to which it may be relied upon. Publication 794 can
also be found at https://www.irs.gov/forms-instructions.
SECTION 10. WHAT IS THE GENERAL PROCEDURE FOR REQUESTING DETERMINATION LETTERS?
Scope
.01 Section 6 of this revenue procedure and this section 10 set forth procedures that are generally applicable to all determination
letter requests. Additional procedures for specific types of requests are set forth in sections 11 through 18 of this revenue
procedure.
Complete information required
.02 An applicant requesting a determination letter must file the materials required by this revenue procedure with the Employee
Plans Rulings and Agreements Determinations Office (EP Determinations) at the address provided in section 31 of this
revenue procedure. The filing of the application, when accompanied by all information and documents required by this
revenue procedure, will generally serve to provide EP Determinations with the information required to make the requested
determination. However, in making the determination, EP Determinations may require the submission of additional information.
If an application is determined by EP Determinations to be procedurally or technically deficient, EP Determinations may
decline to process the application and an applicant may be required to resubmit the entire application and pay a new user fee

Revenue Procedure, Rev. Proc. 2025-4 (2024)

to request a determination letter. See section 10.11 of this revenue procedure for additional information. Information submitted
to EP Determinations in connection with an application for a determination letter for a qualified plan may be subject to public
inspection to the extent provided by § 6104. The applicant must include EPCRS documentation for any closing agreement
or compliance statement, if applicable. This includes applicable attachments or model schedules and copies of corrective
amendments.
Complete copy of plan and applicable amendments required
.03 In addition to a copy of the plan and other required materials under this revenue procedure to be included with a determination
letter application, the determination letter application must also include a copy of all signed and dated plan amendments
(including interim amendments, if applicable) adopted or effective subsequent to the most recent determination letter issued
with respect to the plan (other than amendments adopted on behalf of the employer that adopted a pre-approved plan by
the practitioner that sponsors the employer's pre-approved plan) even if these amendments are dated earlier than a previous
determination letter issued with respect to the plan. See section 11.04 of this revenue procedure for information on when plan
restatements must be included in the application.
Separate application for each single § 414(l) plan (qualified plans only)
.04 A separate application is required for each single plan within the meaning of § 414(l). This requirement does not pertain
to applications regarding group trusts.
Prior letters
.05 If the plan (other than a plan submitted for initial determination) has received a favorable determination letter in the past, the
application must include a copy of the latest determination letter. If a prior determination letter is not available, an explanation
must be included with the application, and the applicant must include a copy of the prior plan or adoption agreement, and the
opinion or advisory letter, if applicable. The application also must include all amendments necessary to verify that the plan
was amended timely.
Plans involving mergers (qualified plans only)
.06 If the submitted plan is the result of a merger of two or more qualified plans, the applicant must include a copy of the
prior determination letter for each of the plans that were combined to result in the merged plan. The applicant must include a
copy of the prior plan document or, if applicable, the adoption agreement, and the opinion or advisory letter for each of the
plans. The applicant also must include all amendments necessary to verify that each plan was amended timely. Additionally, for
each plan involved in a merger that has a prior determination letter the applicant should only include all signed and dated plan
amendments (including interim amendments, if applicable) adopted or effective subsequent to the most recent determination
letter issued with respect to the plan. The requirements of this section 10.06 apply regardless of the circumstances under which a
determination letter application is submitted. See section 11.01 for circumstances under which determination letter applications
may be submitted and section 11.03 of this revenue procedure for additional documents that must be submitted.
User fees
.07 The appropriate user fee, if applicable, must be paid with the application submitted on www.pay.gov, as described in section
30.07(1) of this revenue procedure, unless the criteria for the qualified plan user fee exemption are met in accordance with
Notice 2017-1, 2017-2 IRB 367. See sections 6.02(2) and 30.07 of this revenue procedure for procedures relating to electronic
submissions made on Form 5300, Application for Determination for Employee Benefit Plan, Form 5310, Application for
Determination for Terminating Plan, Form 5307, Application for Determination for Adopters of Modified Nonstandardized
Pre-Approved Plans, or Form 5316, Application for Group or Pooled Trust Ruling.

Revenue Procedure, Rev. Proc. 2025-4 (2024)

DO NOT use the Form 8717 on www.pay.gov to transmit the fee, unless paying a supplemental user fee.
Interested party/person notification and comment
.08
(1) Before filing an application for a qualified plan, the applicant requesting a determination letter must satisfy the requirements
of section 3001(a) of ERISA, and § 7476(b)(2) of the Code and the regulations thereunder, which provide that an applicant
requesting a determination letter on the qualified status of certain retirement plans must notify interested parties of such
application. The general rules with respect to notifying interested parties of requests for determination letters relating to the
qualification of plans involving §§ 401(a) and 403(a) are set out below in sections 19A and 20A of this revenue procedure.
(2) Before filing an application for a § 403(b) plan, the applicant must satisfy the requirements for notifying interested persons
set forth in sections 19B and 20B of this revenue procedure.
Contrary authority must be distinguished
.09 If the application for determination involves an issue with respect to which contrary authorities exist, failure to disclose or
distinguish such contrary authorities will result in requests for additional information or the determination that the application
is not complete and cannot be processed.
Employer-employee relationship
.10 EP Determinations does not make determinations regarding the existence of an employer-employee relationship as part of
its determination of a plan's satisfaction of applicable requirements, but relies on the applicant's representations or assumptions,
stated or implicit, regarding the existence of such a relationship. Taxpayers are reminded, however, that they may file Form SS-8,
Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding, with the Service to
determine the employment status of the individuals involved prior to filing an application for a determination letter. See section
12.04 of Rev. Proc. 2025-1, this Bulletin.
Incomplete applications
.11 This section provides procedures for processing incomplete applications.
(1) Procedural Completeness. Upon receipt, an application will be reviewed to determine if it is procedurally complete. For
an application to be procedurally complete, the application must include all the information and documents required by this
revenue procedure, including, but not limited to, the Form 5300 series application. See section 10.03 of this revenue procedure.
(2) Procedurally or Technically Deficient Determination Letter Applications — Individually Designed Plans. EP Determinations
may request the submission of additional information for a procedurally or technically deficient application.
(a) If EP Determinations needs additional information to process the application, the applicant will be sent an information
request with a 21-day response date.
(b) If the applicant's response to such information request is not timely or complete, a letter will be sent to the applicant, giving
an additional 30-day period in which to respond.

Revenue Procedure, Rev. Proc. 2025-4 (2024)

(c) If a complete response is not received by the response deadline set forth in the letter referenced in section 10.11(2)(b) of
this revenue procedure, the case will be closed. The application will not be returned, and any user fee submitted with respect
to the application will not be refunded.
(3) Procedurally or Technically Deficient Determination Letter Applications — Pre-approved Plans. EP Determinations may
request the submission of additional information for a procedurally or technically deficient application submitted by an adopter
of a pre-approved plan.
(a) If an application submitted by an adopter of a pre-approved plan is procedurally deficient, EP Determinations will send the
applicant a letter identifying the missing information. The applicant will have 21 days from the date of the letter to submit the
missing information identified. If the missing information is not sent within 21 days of EP Determinations' letter, the case will
be closed. The application will not be returned, and any user fee with respect to the application will not be refunded.
(b) If a determination letter application for an adopter of a pre-approved plan is closed pursuant to section 10.11(3)(a) of this
revenue procedure, the applicant must resubmit the entire application, including a new user fee (if applicable), by the end of
the plan sponsor's remedial amendment cycle, unless a later date is specified in EP Determinations' letter.
Effect of failure to disclose material fact
.12 EP Determinations may determine, based on the application form, the extent of review of the plan document. A failure
to disclose a material fact or misrepresentation of a material fact on the application adversely affects the reliance that would
otherwise be obtained through issuance by EP Determinations of a favorable determination letter. Similarly, failure to accurately
provide any of the information called for on any form required by this revenue procedure may result in no reliance on the
determination letter.
Where to file requests
.13 Requests for determination letters must be submitted electronically on www.pay.gov.
Submission of related plans
.14 If applications for two or more plans of the same employer are submitted together, each application should include a cover
letter that identifies the name of the employer and the plan numbers and employer identification numbers of all the related plans
submitted together. EP Determinations will determine whether these applications will be worked simultaneously.
Withdrawal of requests
.15 The applicant's request for a determination letter may be withdrawn by a written request at any time prior to the issuance of
a final adverse determination letter. If an appeal to a proposed adverse determination letter is filed, a request for a determination
letter may be withdrawn at any time prior to the forwarding of the proposed adverse action to the Chief, Independent Office
of Appeals. In the case of a withdrawal of a determination request, the Service will not issue a determination of any type. For
determination letter requests with respect to qualified plans, a failure to issue a determination letter as a result of a withdrawal
will not be considered a failure of the Secretary or the Secretary's delegate to make a determination within the meaning of § 7476.
The Service may consider the information submitted in connection with the withdrawn request in a subsequent examination.
Generally, the user fee will not be refunded if the application is withdrawn; however, the applicant may submit a subsequent
request for a determination letter pursuant to section 11 of this revenue procedure. The application must be accompanied with
the appropriate user fee in accordance with section 30 of this revenue procedure. Any such application will be treated as an
initial request.

Revenue Procedure, Rev. Proc. 2025-4 (2024)

Right to status conference
.16 An applicant for a determination letter has the right to have a conference with the Director, EP Rulings and Agreements
concerning the status of the application if the application has been pending at least 270 days. The status conference may be by
phone or in person, as mutually agreed upon. During the conference, any issues relevant to the processing of the application
may be addressed, but the conference will not involve substantive discussion of technical issues. No tape, stenographic, or other
verbatim recording of a status conference may be made by any party. Subsequent status conferences may also be requested if
at least 90 days have passed since the last preceding status conference.
How to request status conference
.17 A request for a status conference with the Director, EP Rulings and Agreements is to be made in writing and is to be sent
to the specialist assigned to review the application or, if the applicant does not know who is reviewing the application, to the
Director, EP Rulings and Agreements at the address provided in section 31 of this revenue procedure.
SECTION 11. WHAT IS THE PROCESS FOR REQUESTING DETERMINATION LETTERS FOR INDIVIDUALLY
DESIGNED PLANS?
Requesting determination letters
.01 This section 11 contains the procedures for requesting determination letters for individually designed plans for qualified
plans and for § 403(b) plans. Determination letters will be issued with respect to individually designed plans solely in the
following circumstances:
(1) Initial plan determination. See Rev. Proc. 2022-40, section 9.02, for a description of which plans may be submitted on a
Form 5300, Application for Determination for Employee Benefit Plan, for initial plan determination;
(2) Determination upon plan termination. See section 15 of this revenue procedure and section 9.04 of Rev. Proc. 2022-40 for
additional procedures for requesting determination upon plan termination;
(3) Merged Plans. Individually designed qualified plan resulting from merged plans of previously unrelated entities, under the
conditions set forth in section 9.05 of Rev. Proc. 2022-40; and
(4) Certain other circumstances as may be set forth in guidance published in the Internal Revenue Bulletin (see section 9.06
of Rev. Proc. 2022-40).
Forms
.02 A determination letter request for the items listed in section 11.01 of this revenue procedure is made by filing the appropriate
form and submitting as an attachment any related documents on www.pay.gov according to the instructions to the form and any
prevailing revenue procedures, notices, and announcements.
(1) Form 5300, Application for Determination for Employee Benefit Plan, must be filed to request a determination letter for an
individually designed plan, including a collectively bargained plan. See section 12 of this revenue procedure for circumstances
under which an adopting employer that has modified a pre-approved plan may submit a determination letter request. In
accordance with Rev. Proc. 2022-40, section 9.02(1), an employer may submit a plan for initial plan qualification on a Form
5300 as long as a favorable determination letter has never been issued with respect to the plan as an individually designed plan.
Employers submitting requests on behalf of individually designed plans should file the most recent version of the Form 5300.

Revenue Procedure, Rev. Proc. 2025-4 (2024)

(2) Form 5309, Application for Determination of Employee Stock Ownership Plan, must be filed as an attachment with a Form
5300 to request a determination whether the plan is an ESOP under § 409 or § 4975(e)(7).
(3) Form 5310, Application for Determination for Terminating Plan, must be filed to request a determination for a terminating
plan. Also, see section 15 of this revenue procedure for additional procedures pertaining to applications for determination upon
plan termination. See sections 6.02(2)(b) and 30.07 of this revenue procedure for procedures relating to electronic submissions.
These forms, any applicable user fee, and all related documents must be filed electronically on www.pay.gov, as described in
section 30.07(1) of this revenue procedure. When completing the form, taxpayers should refer to the applicable Employee Plans
user fees listed in Appendix A of this revenue procedure.
(4) Form 2848, Power of Attorney and Declaration of Representative.
(5) Form 8821, Tax Information Authorization.
Application must include a copy of plan and amendments
.03 The application must include a copy of all signed and dated plan amendments (including interim amendments, if applicable)
adopted or effective subsequent to the most recent determination letter issued with respect to the plan, even if these amendments
are dated earlier than a previous determination letter issued with respect to the plan. The application must also include a copy
of the restated plan, if applicable. If a plan did not receive a favorable determination letter, all plan documents and amendments
must be submitted. EP Determinations has the discretion to request copies of any other amendments during its review of a
plan. If the submitted plan is the result of a merger of two or more plans, the applicant must include, for each of the plans
involved in the merger, a copy of the prior plan document, or if applicable, the adoption agreement, the opinion or advisory
letter, and applicable amendments. See section 10.06 of this revenue procedure for further detail on information required for
plans involving mergers.
Restatements required
.04 An individually designed plan must be restated when it is submitted for a determination letter unless it is a terminating
plan. Sponsors of terminating plans are encouraged, but not required, to submit a restatement when submitting a determination
letter application. Plans submitted during 2025 must be restated for compliance for the items described in section 9 of this
revenue procedure, as applicable. A plan sponsor of a dual-qualified plan that is intended to comply with both the Code and the
Código de Rentas Internas para un Nuevo Puerto Rico de la Ley Núm. 1 de 31 de enero de 2011 (“Puerto Rico Code”) must
submit a restatement showing compliance with these lists and the qualification requirements of the Code when submitting a
determination letter application.
Section 414(x) combined plans
.05 EP Determinations will consider § 414(x) in issuing determination letters for individually designed plans that consist of a
defined benefit plan and a qualified cash or deferred arrangement (subject to the eligibility requirements in section 11.01 of this
revenue procedure). A § 414(x) plan sponsor must submit two Forms 5300 and two applicable user fees.
SECTION 12. WHEN MAY AN ADOPTER OF A PRE-APPROVED PLAN (STANDARDIZED OR
NONSTANDARDIZED) SUBMIT A DETERMINATION LETTER APPLICATION?
Eligibility to apply for a determination letter for a Cycle 3 qualified pre-approved plan under Rev. Proc. 2017-41 and
Rev. Proc. 2016-37

Revenue Procedure, Rev. Proc. 2025-4 (2024)

.01 Rev. Proc. 2017-41 5 is applicable to providers of qualified pre-approved plans that submit requests for opinion letters
with respect to Cycle 3. Under Rev. Proc. 2017-41, a qualified pre-approved plan is either a standardized or a nonstandardized
plan. This section 12, in part, provides guidance on the eligibility of an adopting employer of a Cycle 3 qualified pre-approved
plan to submit a determination letter application with regard to that plan, under Rev. Proc. 2016-37. The employer adoption
window for Cycle 3 defined benefit qualified pre-approved plans, and the window during which a plan sponsor of such a plan
may generally apply for a determination letter (on Form 5300 or 5307), is April 1, 2023, through March 31, 2025, pursuant
to Announcement 2023-6.
Eligibility to apply for a determination letter for a Cycle 2 § 403(b) pre-approved plan under Rev. Proc. 2021-37 and
Rev. Proc. 2023-37
.02 Rev. Proc. 2021-37 is applicable to providers of § 403(b) pre-approved plans that submit requests for opinion letters with
respect to Cycle 2. Under Rev. Proc. 2021-37, a § 403(b) pre-approved plan is either a standardized or a nonstandardized plan.
This section 12, in part, provides guidance on the eligibility of an adopting employer of a § 403(b) pre-approved plan to submit
a determination letter application with regard to that plan, under Rev. Proc. 2023-37. The employer adoption window for Cycle
2 § 403(b) pre-approved plans, and the window during which a plan sponsor of such a plan may apply for a determination letter
(on Form 5300 or 5307), is January 1, 2025, through December 31, 2026, pursuant to Announcement 2024-38.
Determination letter applications on Form 5307
.03
(1) Except as provided in section 12.03(3) of this revenue procedure, an adopting employer of a nonstandardized qualified or §
403(b) pre-approved plan that has made modifications to the terms of the pre-approved plan that are not extensive, or an adopting
employer of any qualified or § 403(b) pre-approved plan (either standardized or nonstandardized) that amends its pre-approved
plan solely to add language to satisfy the requirements of § 415 (and § 416, in the case of a qualified pre-approved plan) due
to the required aggregation of plans, may file for a determination letter using a Form 5307, Application for Determination for
Adopters of Modified Nonstandardized Pre-Approved Plans.
(2) An adopting employer eligible to file for a determination letter on Form 5307 may file on a Form 5307 regardless of whether
a prior favorable determination letter has been issued with respect to the plan.
See section 13 of this revenue procedure, which sets forth the procedures for adopting employers of qualified and § 403(b) preapproved plans requesting determination letters on Form 5307.
(3) Determination letter requests for the following qualified pre-approved plans must be filed on Form 5300, Application for
Determination for Employee Benefit Plan (if otherwise permitted), regardless of whether they are otherwise described in section
12.03(1) of this revenue procedure:
(a) A request with respect to a multiple employer pre-approved plan;
(b) A request for a nonstandardized pre-approved plan that is a pension plan that is not a governmental plan (within the meaning
of § 414(d)) in which the normal retirement age is lower than the age 62 safe harbor in § 1.401(a)-1(b)(2), that requests reliance
on whether the plan satisfies § 1.401(a)-1(b)(2) (if an employer modified the plan, the modifications cannot be extensive);
(c) A request for a nonstandardized pre-approved plan that is a pension plan that is a governmental plan (within the meaning
of § 414(d)) in which the normal retirement age does not satisfy any of the safe harbors described in § 1.401(a)-1(b)(2)(v) of
the proposed regulations, that requests reliance on whether the plan satisfies § 1.401(a)-1(b)(2) of the proposed regulations (if
an employer modified the plan, the modifications cannot be extensive); and

Revenue Procedure, Rev. Proc. 2025-4 (2024)

(d) A request for a nonstandardized pre-approved plan regarding a partial termination.
Determination letter applications on Form 5300
.04
(1) An adopting employer of a pre-approved plan whose plan is treated as individually designed pursuant to section 8.06 of Rev.
Proc. 2017-41 or section 9.05 of Rev. Proc. 2021-37 (for example, if the adopting employer makes amendments to a standardized
plan other than certain permitted amendments, or makes amendments to a nonstandardized plan, that, due to the nature and
extent of the amendments, result in the Service determining that the plan should be treated as individually designed) must use
a Form 5300 to apply for a determination letter as an individually designed plan, and is subject to the eligibility requirements
under Rev. Proc. 2022-40, including the criteria that the plan previously had not been filed for a determination letter submitted
on a Form 5300 and had not been issued a determination letter as an individually designed plan.
(2) The following adopting employers of a pre-approved plan, or controlling members, as applicable, may file on Form 5300,
regardless of whether a favorable determination letter has been issued with respect to the plan:
(a) The controlling member of a multiple employer qualified plan that makes modifications to its nonstandardized pre-approved
plan that are not extensive or that amends its pre-approved plan (whether standardized or nonstandardized) solely to add language
to satisfy the requirements of § 415 and § 416 due to the required aggregation of plans;
(b) An adopting employer of a nonstandardized qualified or § 403(b) pre-approved plan that has extensive modifications, but
the modifications do not cause the plan to be treated as individually designed as described in section 12.04(1) of this revenue
procedure;
(c) An adopting employer (or, if the plan is a multiple employer qualified plan, the controlling member) of a qualified preapproved pension plan (standardized or nonstandardized) that is not a governmental plan (within the meaning of § 414(d)), that
files a determination letter request that is limited to a determination as to whether a plan's normal retirement age that is lower
than the age 62 safe harbor in § 1.401(a)-1(b)(2) satisfies the requirements of § 1.401(a)-1(b)(2);
(d) An adopting employer (or, if the plan is a multiple employer qualified plan, the controlling member) of a qualified preapproved pension plan (standardized or nonstandardized) that is a governmental plan (within the meaning of § 414(d)) with a
normal retirement age that does not satisfy any of the safe harbors described in § 1.401(a)-1(b)(2)(v) of the proposed regulations,
that files a determination letter request that is limited to a determination as to whether a plan's normal retirement age satisfies
the requirements of § 1.401(a)-1(b)(2) of the proposed regulations;
(e) An adopting employer (or, if the plan is a multiple employer qualified plan, the controlling member) of a nonstandardized
qualified pre-approved pension plan that is not a governmental plan (within the meaning of § 414(d)) in which the normal
retirement age is lower than the age 62 safe harbor, that files a determination letter request that includes, but is not limited to,
a determination as to whether the plan satisfies § 1.401(a)-1(b)(2), and that has made additional modifications to the terms of
the plan that are not extensive; or
(f) An adopting employer (or, if the plan is a multiple employer qualified plan, the controlling member) of a nonstandardized
qualified pre-approved pension plan that is a governmental plan (within the meaning of § 414(d)) in which the normal
retirement age does not satisfy any of the safe harbors described in § 1.401(a)-1(b)(2)(v) of the proposed regulations, that files
a determination letter request that includes, but is not limited to, a determination as to whether the plan satisfies § 1.401(a)-1(b)
(2) of the proposed regulations, and that has made additional modifications to the terms of the plan that are not extensive.

Revenue Procedure, Rev. Proc. 2025-4 (2024)

An adopting employer that submits an application for a determination letter for a pre-approved plan for one or more of the
reasons described in this section 12.04(2) must identify the applicable reason(s) in a cover letter to the application and include
a copy of the opinion letter.
(3) Special rules. The following special rules apply with regard to the determination letter requests for qualified plans described
below:
(a) Leased employees. An adopting employer of a standardized or nonstandardized qualified pre-approved plan (or, if the plan is
a multiple employer plan, the controlling member) that is eligible to submit a determination letter on Form 5300 in accordance
with this section and Rev. Proc. 2022-40 may also request a determination regarding leased employee status under § 414(n)
(see section 17.05 of this revenue procedure).
(b) Partial terminations. An adopting employer of a standardized or nonstandardized qualified pre-approved plan (or, if the plan
is a multiple employer plan, the controlling member) that requests a determination regarding partial termination (see section 9.09
of this revenue procedure) must file using Form 5300. If the request is limited to whether a partial termination has occurred, the
employer may file on Form 5300 at any time, regardless of whether the employer is otherwise eligible to submit a determination
letter application. If the request is not limited to whether a partial termination has occurred, the employer must be otherwise
eligible to submit a determination letter application.
See section 18 of this revenue procedure for procedures for requesting § 401(h) and § 420 determination letters. See section 8.05
of Rev. Proc. 2017-41 regarding the effect of employer amendments on the remedial amendment cycle. See section 12.04(1) of
this revenue procedure for treatment as an individually designed plan.
Scope of review
.05
(1) Determination letter applications filed on Form 5307, as described in section 12.03 of this revenue procedure, or on Form
5300, as described in section 12.04(2) of this revenue procedure, will be reviewed on the basis of the Cumulative List that was
used to review the underlying pre-approved plan.
(2) Determination letter applications filed on Form 5300 as an individually designed plan, as described in section 12.04(1) of
this revenue procedure, will be reviewed based on the Required Amendments List that was issued during the second calendar
year preceding the submission of the determination letter application.
Submission period for pre-approved plans
.06 An adopting employer of a pre-approved plan must submit an application for a determination letter (whether on a Form
5300 or Form 5307) during the approximately two-year period in which employers may adopt the pre-approved plan (employer
adoption window), as described in section 14.03 of Rev. Proc. 2016-37 and section 25 of Rev. Proc. 2023-37, except with
respect to requests limited to partial terminations of qualified pre-approved plans, as noted in section 12.04(3)(b) of this revenue
procedure. However, with respect to Cycle 2 § 403(b) pre-approved plans, if the adopting employer had not previously adopted
a pre-approved plan that had received an opinion letter for the preceding cycle, the adopting employer has until the start of the
employer adoption window for the next cycle to apply for a determination letter submitted on Form 5307 or 5300. Note that
applications described under section 12.04(1) of this revenue procedure (for an adopting employer of a pre-approved plan that
is treated as an individually designed plan) may be filed at any time to the extent permitted under Rev. Proc. 2022-40.
Reliance on a favorable opinion letter equivalent to determination letter

Revenue Procedure, Rev. Proc. 2025-4 (2024)

.07 If an employer may rely on a favorable opinion letter pursuant to section 7 of Rev. Proc. 2017-41, the opinion letter is
equivalent to a favorable determination letter. For example, the favorable opinion letter is treated as a favorable determination
letter as provided in section 23 of this revenue procedure, regarding the effect of a determination letter. Rev. Proc. 2017-41
also describes the extent to which adopting employers of such plans may rely on favorable opinion letters without requesting
individual determination letters.
Restatement rule
.08 A pre-approved plan restatement that generally is effective as of a certain date should not be treated as superseding a
previously adopted interim plan amendment that is effective before or after the restatement's effective date and that has not
been incorporated or reflected in the restatement, provided that the pre-approved plan is operated in a manner consistent with
the interim plan amendment. A plan is presumed to be operating in compliance with an interim plan amendment in any case
in which the operation of the plan cannot be determined.
SECTION 13. WHAT ARE THE DETERMINATION LETTER FILING PROCEDURES FOR FORM 5307?
Scope
.01 This section sets forth procedures for requesting determination letters for adopting employers of pre-approved plans that
are eligible to submit determination letter applications on Form 5307, Application for Determination for Adopters of Modified
Nonstandardized Pre-Approved Plans.
Form 5307 filing procedures
.02 Applicants must submit the Form 5307 application electronically on www.pay.gov and may not submit any documents on
paper, including the Form 8717. Do not submit a copy of the trust or any investment arrangement because a determination
will not be provided on these documents. The application for a determination letter submitted on a Form 5307 must include
the following:
(1) The applicable user fee;
(2) Form 5307, Application for Determination for Adopters of Modified Nonstandardized Pre-Approved Plans;
(3) Form 2848, Power of Attorney and Declaration of Representative, (if applicable, submit Form 8821, Tax Information
Authorization);
(4) A copy of the most recent opinion letter for the pre-approved plan;
(5) Penalty of perjury statement if application in www.pay.gov is not signed by the employer (see section 6.02(14) of this
revenue procedure);
(6) A complete copy of the plan and, if applicable, a copy of the completed adoption agreement;
(7) A written representation (signature optional) made by the pre-approved plan provider that explains how the nonstandardized
plan differs from the approved plan, describing the location, nature, and effect of each deviation from the language of the
approved plan;
(8) A copy of the plan's latest favorable determination letter, if applicable; and

Revenue Procedure, Rev. Proc. 2025-4 (2024)

(9) Any other information or material that may be required by EP Determinations. Note: EP Determinations may request proof
of provider adoption of interim amendments.
Deviations from language of approved plan
.03 Deviations from the language of the approved plan will be evaluated based on the extent and complexities of the changes.
If the changes are determined to be extensive, EP Determinations will require the applicant to file Form 5300, Application
for Determination for Employee Benefit Plan and pay the higher user fee. If the changes are too extensive to be compatible
with the pre-approved program, the adopting employer's plan will not be eligible for the pre-approved program. See section
20.03(5) of Rev. Proc. 2016-37, section 8.06(3) of Rev. Proc. 2017-41, and section 9.05(4) of Rev. Proc. 2021-37. See also
section 25.04(1) of Rev. Proc. 2023-37.
Adoption of plan prior to date of plan's letter
.04 An employer will not be treated as having adopted a pre-approved plan if the employer has signed or otherwise adopted
the plan prior to the date of issuance of the pre-approved plan's opinion letter. See section 7.03(2) of Rev. Proc. 2017-41, and
section 8.03(2) of Rev. Proc. 2021-37. In this case, the determination letter application for the employer's plan may not be filed
on Form 5307 and will not be eligible for a reduced user fee. A determination letter application for a pre-approved plan must
be based on the pre-approved plan with any applicable modifications.
Timing of determination letter applications for adopting employers of pre-approved plans
.05 In accordance with section 14 of Rev. Proc. 2016-37 (for qualified pre-approved plans) and section 10 of Rev. Proc. 2019-39
(for § 403(b) pre-approved plans), adopting employers of pre-approved plans have a remedial amendment cycle. An adopting
employer of a nonstandardized plan that makes changes to the plan that are not extensive must submit the determination letter
application within the employer adoption window announced by the Service, as described in section 14.03 of Rev. Proc. 2016-37
for Cycle 3 qualified pre-approved plans, and section 25 of Rev. Proc. 2023-37 for Cycle 2 § 403(b) pre-approved plans.
Applications submitted outside of that employer adoption window will be returned.
SECTION 14. WHAT ARE THE DETERMINATION LETTER FILING PROCEDURES FOR MULTIPLE
EMPLOYER PLANS (QUALIFIED PLANS ONLY)?
Scope
.01 This section sets forth procedures for applications filed with respect to plans described in § 413(c). A plan is not described
in § 413(c) if all the employers maintaining the plan are members of the same controlled group or affiliated service group under
§ 414(b), (c), or (m).
Applicant must request letter for plan in the name of the controlling member
.02
(1) A determination letter applicant for a multiple employer plan that is otherwise eligible to apply for a determination letter
must request a letter for the plan in the name of the adopting employer sponsoring a plan that submits the application as the
lead employer of the multiple employer plan (controlling member). An applicant requesting a letter for the plan submits one
Form 5300, Application for Determination of Employee Benefit Plan, for the plan in the name of the controlling member, either
including or omitting the design-based safe harbor questions. A participating employer maintaining a multiple employer plan
may not request its own determination letter but may rely on a favorable determination letter issued to the controlling member,

Revenue Procedure, Rev. Proc. 2025-4 (2024)

except with respect to the requirements of §§ 401(a)(4), 401(a)(26), 401(l), 410(b), and 414(s), and, if the participating employer
maintains or has ever maintained another plan, §§ 415 and 416.
(2) A determination letter for a multiple employer plan issued pursuant to this revenue procedure will provide reliance for
purposes of the requirements of § 413(c); 6 however, pending issuance of final regulations under § 413(e), a favorable
determination letter for a multiple employer plan will not provide reliance for purposes of § 413(e). An applicant that has a
determination letter application for a multiple employer plan pending with the Service as of January 3, 2022, may withdraw
the pending application, receive a refund of the user fee relating to the application, and resubmit the application following the
issuance of final regulations under § 413(e). If the withdrawn application had been submitted for initial qualification of the
plan, the resubmission of that application will not cause the application to fail to be considered as an application for initial
qualification.
Where to file requests
.03 The application, along with the applicable user fee, must be submitted using www.pay.gov. See Appendix A, section .07(1)
(d) and (e) of this revenue procedure for the applicable user fee.
Addition of employers
.04 The controlling member may continue to rely on its favorable determination letter after another employer commences
participation in the controlling member's multiple employer plan. An employer that commences participation in the multiple
employer plan after the controlling member receives a favorable determination letter may rely on the determination letter of
the controlling member.
SECTION 15. WHAT ARE THE PROCEDURES FOR FILING A REQUEST FOR A DETERMINATION UPON
TERMINATION OR DISCONTINUANCE OF CONTRIBUTIONS, NOTICE OF MERGER, CONSOLIDATION,
ETC.?
Scope
.01 This section sets forth procedures for requesting determination letters involving plan termination or discontinuance of
contributions. This section also contains procedures regarding required notices of merger, consolidation, or transfer of assets
or liabilities.
Required forms
.02
(1) Form 5310, Application for Determination for Terminating Plan, is filed by plans other than multiemployer plans covered by
the insurance program of the PBGC. This form must be filed electronically on www.pay.gov. Paper forms will not be accepted.
(2) Form 5300, Application for Determination of Employee Benefit Plan, is filed in the case of a qualified multiemployer plan
covered by PBGC insurance. This form must be filed electronically on www.pay.gov. Paper forms will not be accepted.
(3) Form 6088, Distributable Benefits from Employee Pension Benefit Plans, is filed (as applicable) in addition to Form 5310
or 5300 by a sponsor or plan administrator of a qualified defined benefit plan or a qualified underfunded defined contribution
plan that files an application for a determination letter regarding plan termination. For collectively bargained qualified plans,
a Form 6088 is required only if the plan benefits either (1) employees who are not collectively bargained employees within
the meaning of § 1.410(b)-6(d) or (2) more than 2 percent of the employees covered by the plan are professional employees as

Revenue Procedure, Rev. Proc. 2025-4 (2024)

defined in § 1.410(b)-9. A separate Form 6088 is required for each employer employing such employees. See the instructions
for Form 6088 for information required to be submitted along with the form, including a statement explaining how plan present
values were determined.
(4) Form 5310-A, Notice of Plan Merger or Consolidation, Spinoff, or Transfer of Plan Assets or Liabilities — Notice of
Qualified Separate Lines of Business, if required, generally must be filed not later than 30 days before a merger, consolidation,
or transfer of assets and liabilities. The filing of Form 5310-A will not result in the issuance of a determination letter.
(5) For electronic submissions on Forms 5310, 5300, 5307, and 5316, www.pay.gov should be utilized for payment in lieu of
Form 8717, User Fee for Employee Plan Determination Letter Request. See section 6 of this revenue procedure.
(6) Form 2848, Power of Attorney and Declaration of Representative. If applicable, submit Form 8821, Tax Information
Authorization.
(7) Schedule SB (Form 5500), Single-Employer Defined Benefit Plan Actuarial Information, for defined benefit plans.
Supplemental information
.03 The application for a determination letter involving plan termination must also include any supplemental information or
schedules required by the forms or form instructions. For example, the application must include copies of all records of actions
taken to terminate the plan (such as a resolution of the board of directors) and a schedule providing certain information regarding
employees who separated from vesting service with less than 100 percent vesting.
In cases involving the termination of plans that contain a § 401(h) feature, a cover letter must accompany the submission, and
it must reference the § 401(h) feature to clarify that this feature is part of the termination application. The cover letter must
specifically state the location of plan provisions that relate to the § 401(h) feature.
In the case of the termination of a multiemployer plan, there must be a cover letter accompanying the submission that specifies
that it is an application for a termination of a multiemployer plan.
Compliance with Title IV of ERISA
.04 In the case of plans subject to Title IV of ERISA, a favorable determination letter issued in connection with a plan's
termination is conditioned on approval that the termination is a valid termination under Title IV of ERISA. Notification by the
PBGC that a plan may not be terminated will be treated as a material change of fact.
Termination prior to time for amending for change in law
.05 A plan that terminates after the effective date of a change in law, but prior to the date that amendments related to the change
in law are otherwise required, must be amended to comply with the applicable provisions of law from the date on which such
provisions become effective with respect to the plan. Because such a terminated plan would no longer be in existence by the
required amendment date and therefore could not be amended on that date, such plan must be amended in connection with the
plan termination to comply with those provisions of law that become effective with respect to the plan on or before the date
of plan termination. Such amendments include any amendments made after the date of plan termination that were required to
obtain a favorable determination letter. In addition, annuity contracts distributed from such terminated plans must meet all the
applicable provisions of any change in law. See section 7 of Rev. Proc. 2022-40.
An application is deemed to be filed in connection with plan termination if it is filed no later than the later of (i) one year after
the effective date of the termination, or (ii) one year after the date on which the action terminating the plan is adopted. However,

Revenue Procedure, Rev. Proc. 2025-4 (2024)

in no event may the application be filed later than 12 months from the date of distribution of substantially all plan assets in
connection with the termination of the plan.
Restatement not required for terminating plan
.06 An applicant for a terminating plan is encouraged to submit a restatement when applying for a determination letter; however,
a restatement for a terminating plan generally is not required.
SECTION 16. WHAT ARE THE DETERMINATION LETTER FILING PROCEDURES FOR GROUP TRUSTS?
Scope
.01 This section provides special procedures for requesting a determination letter on the status of a group trust under Rev.
Rul. 81-100, as clarified and modified by Rev. Rul. 2004-67, Rev. Rul. 2011-1, Notice 2012-6, Rev. Rul. 2014-24, and section
336(e) of the Protecting Americans from Tax Hikes Act of 2015, Division Q of Consolidated Appropriations Act, 2016, Pub.
L. 114-113, 129 Stat. 2242 (PATH Act).
Required information
.02 Applicants must submit the Form 5316 application electronically on www.pay.gov and may not submit any documents on
paper, including the Form 8717. Note: When utilizing www. pay.gov, if an applicant receives an email that the payment was
dishonored, the applicant must resubmit the application package along with the new user fee. When resubmitting, include the
email received regarding the dishonored payment with the submission package. Do not use Form 8717 to submit the user fee.
A request for a determination letter with respect to a group trust is made by submitting a Form 5316, Application for Group or
Pooled Trust Ruling, demonstrating how the group trust satisfies the criteria listed in Rev. Rul. 2011-1, together with the trust
instrument and related documents. Rev. Rul. 2004-67 extends the ability to participate in group trusts to eligible governmental
plans under § 457(b) and clarifies the ability of certain individual retirement accounts under § 408 to participate. Rev. Rul.
2011-1 extends the ability to participate in group trusts to custodial accounts under § 403(b)(7), retirement income accounts
under § 403(b)(9), and governmental retiree benefit plans under § 401(a)(24). There are two model amendments in Rev. Rul.
2011-1. Amendment 1 is for a group trust that received a determination letter from EP Determinations prior to January 10, 2011,
that the group trust satisfies Rev. Rul. 81-100, but that does not satisfy the separate account requirement of paragraph (6) of
the holding of Rev. Rul. 2011-1. Amendment 2 is for a group trust that received a determination letter from EP Determinations
prior to January 10, 2011, that the group trust satisfies Rev. Rul. 81-100, as modified by Rev. Rul. 2004-67, and that intends
to permit custodial accounts under § 403(b)(7), retirement income accounts under § 403(b)(9), or § 401(a)(24) governmental
retiree benefit plans to participate in the group trust. Rev. Rul. 2014-24 extends the ability to participate in a group trust to
certain retirement plans qualified only under the Puerto Rico Code, and clarifies that assets held by certain separate accounts
maintained by insurance companies may be invested in group trusts that satisfy Rev. Rul. 81-100. Section 336(e) of the PATH
Act modifies the rules for investment by certain church plan entities in a group trust.
Required forms .03
(1) Using www.pay.gov requires the user fee and documents to be submitted electronically at the time the form is being
submitted. For document requirements, see “What to File” in the Instructions to Form 5316 for a list of what to include in the
submission, www.irs.gov/pub/irs-pdf/f5316.pdf.
(2) Form 2848, Power of Attorney and Declaration of Representative. If applicable, submit Form 8821, Tax Information
Authorization.

Revenue Procedure, Rev. Proc. 2025-4 (2024)

(3) Form 5316, Application for Group or Pooled Trust Ruling.
SECTION 17. WHAT ARE THE PROCEDURES FOR FILING A REQUEST FOR A DETERMINATION OF LEASED
EMPLOYEE STATUS (QUALIFIED PLANS ONLY)?
Scope
.01 This section provides procedures for determination letter requests on whether an employee is a leased employee and is
deemed to be an employee of the recipient employer for qualification purposes under § 414(n). With respect to an individually
designed qualified plan, an applicant may include in its request for a determination letter a request on whether an employee is
a leased employee and is deemed to be an employee of the recipient employer for qualification purposes under § 414(n) only if
the plan is otherwise eligible to be submitted for a determination letter pursuant to section 11.01 of this revenue procedure.
Employer must request the determination under § 414(n)
.02 Generally, a determination letter will indicate whether an employee is a leased employee and is deemed to be an employee
of the recipient employer under § 414(n) only if the employer requests such determination and submits with the determination
letter application the information specified in section 17.06 of this revenue procedure.
Forms
.03 Form 5300, Application for Determination of Employee Benefit Plan, is submitted for a request for a determination
letter that includes a request on leased employee status. Form 5307, Application for Determination for Adopters of Modified
Nonstandardized Pre-Approved Plans, cannot be used for this purpose. In addition to the Form 5300, there must be a cover
letter accompanying the submission, specifying that it is an application for determination of leased employee status.
Employer is responsible for determining continuing status under § 414(n)
.04 A determination letter on leased employee status under § 414(n) is based solely on the facts submitted at the time of the
application. An employer that is the recipient of services of leased employees within the meaning of § 414(n) is responsible
for determining, at any other time, whether it meets the requirements of § 401(a), and if a leased employee is deemed to be an
employee of the recipient for qualified plan purposes.
Pre-approved plans
.05 An employer that has adopted a pre-approved plan and that is otherwise eligible to submit a determination letter request
pursuant to section 12.04 of this revenue procedure may request a determination with respect to § 414(n). The employer must
submit with Form 5300 the information required by section 17.06 of this revenue procedure and any other materials necessary
for EP Determinations to make a determination. If an employer that has adopted a pre-approved plan requests a determination
regarding leased employees, the plan will be reviewed on the basis of the Cumulative List that was used to review the underlying
pre-approved plan, unless the plan is treated as an individually designed plan (in which case the plan will be reviewed on the
basis of the Required Amendments List).
Required information for § 414(n) determination
.06 A determination letter will be issued with respect to § 414(n) only if the employer requests and is otherwise eligible to
receive such a determination, and the application includes:
(1) A description of the nature of the business of the recipient organization;

Revenue Procedure, Rev. Proc. 2025-4 (2024)

(2) A copy of the relevant leasing agreement(s);
(3) A description of the function of all leased employees within the trade or business of the recipient organization (including
data as to whether all leased employees are performing services on a substantially full-time basis);
(4) A description of facts and circumstances relevant to a determination of whether such leased employees' services are
performed under primary direction or control by the recipient organization (including whether the leased employees are required
to comply with instructions of the recipient about when, where, and how to perform the services, whether the services must be
performed by particular persons, whether the leased employees are subject to the supervision of the recipient, and whether the
leased employees must perform services in the order or sequence set by the recipient); and
(5) If the recipient organization is relying on any qualified plan(s) maintained by the employee leasing organization for purposes
of qualification of the recipient organization's plan, a description of such plan(s) (including a description of the contributions
or benefits provided for all leased employees that are attributable to services performed for the recipient organization, plan
eligibility, and vesting).
SECTION 18. WHAT ARE THE PROCEDURES FOR REQUESTING § 401(h) AND § 420 DETERMINATION
LETTERS?
Scope
.01 This section provides procedures for requesting determination letters (i) with respect to whether the requirements of § 401(h)
are satisfied in a plan with retiree medical benefit features, and (ii) on plan language that permits, pursuant to § 420, the transfer
of assets in a defined benefit plan to a health benefit account described in § 401(h) or to an applicable life insurance account
in the plan.
Required information for § 401(h) determination
.02 EP Determinations will issue a determination letter that considers whether the requirements of § 401(h) are satisfied in a
plan with retiree medical benefit features only if the plan sponsor requests such a determination, the plan sponsor is otherwise
eligible to apply for a determination letter, and the plan sponsor's application includes (in addition to the application forms and
any other material required by this revenue procedure) a cover letter that requests consideration of § 401(h). The cover letter
must specifically state that consideration is being requested with regard to § 401(h) in addition to other matters under § 401(a)
and must specifically state the location of plan provisions that satisfy the requirements of § 401(h) (Part I of the checklist in
Appendix C of this revenue procedure must be used to identify the location of relevant plan provisions).
Required information for § 420 determination
.03 EP Determinations will consider the qualified status of certain plan language designed to comply with § 420 only if the plan
sponsor requests such consideration with Form 5300, Application for Determination of Employee Benefit Plan. The cover letter
must specifically state (i) whether consideration is being requested only with regard to § 420, or (ii) whether consideration is
being requested with regard to § 420 in addition to other matters under § 401(a) (if consideration of other matters under § 401(a)
is being requested, the application forms and other materials required by this revenue procedure must also be submitted). The
cover letter must specifically state the location of plan provisions that satisfy each of the following requirements (Parts I and II
of the checklist in Appendix C of this revenue procedure must be used to identify the location of relevant plan provisions).
(1) The plan must include a health benefits account as described in § 401(h).

Revenue Procedure, Rev. Proc. 2025-4 (2024)

(2) The plan must provide that transfers shall be limited to transfers of “excess assets” as defined in § 420(e)(2).
(3) The plan must provide that only one transfer may be made in a taxable year. However, if there is a transfer from a defined
benefit plan to both a health benefits account and to an applicable life insurance account in the same taxable year, both transfers
are treated as one transfer.
(4) The plan must provide that the amount transferred will not exceed the amount that is reasonably estimated to be the amount
the employer will pay out (whether directly or through reimbursement) of the health benefit account and applicable life insurance
account during the taxable year of the transfer for ““qualified current retiree liabilities,” as defined in § 420(e)(1).
(5) The plan must provide that no transfer will be made after December 31, 2032.
(6) The plan must provide that any assets transferred, and any income allocable to such assets, will be used only to pay qualified
current retiree health liabilities for the taxable year of transfer.
(7) The plan must provide that any amounts transferred to a health benefits account (and income attributable to such amounts)
or an applicable life insurance account that are not used to pay qualified current retiree health liabilities will be transferred back
to the defined benefit portion of the plan.
(8) The plan must provide that the amounts paid out of a health benefits account will be treated as paid first out of transferred
assets and income attributable to those assets.
(9) The plan must provide that the accrued pension benefits for participants and beneficiaries must become nonforfeitable as if
the plan had terminated immediately prior to the transfer (or in the case of a participant who separated during the 1-year period
ending on the date of transfer immediately before such separation).
(10) The plan must provide that a transfer will be permitted only if each group health plan or arrangement under which health
benefits are provided contains provisions satisfying § 420(c) (3). The plan must define ““applicable employer cost,” “cost
maintenance period,” and “benefit maintenance period,” as applicable, consistent with § 420(c)(3), as amended. The plan may
provide that § 420(c)(3) is satisfied separately with respect to individuals eligible for benefits under Title XVIII of the Social
Security Act at any time during the taxable year and with respect to individuals not so eligible, and separately for applicable
life insurance benefits with respect to individuals 65 or older at any time during the taxable year and with respect to individuals
under age 65 during the taxable year.
(11) The plan must provide that transferred assets will not be used for key employees (as defined in § 416(i)(1)).
PART IIB. INTERESTED PARTY AND INTERESTED PERSON NOTICE AND COMMENT
SECTION 19A. WHAT RIGHTS TO NOTICE AND COMMENT DO INTERESTED PARTIES HAVE (QUALIFIED
PLANS ONLY)?
Rights of interested parties
.01 Persons who qualify as interested parties under § 1.7476-1(b) with respect to a qualified plan have the following rights:
(1) To receive notice, in accordance with section 20A of this revenue procedure, that an application for an advance determination
will be filed regarding the qualification of plans described in § 401, 403(a), 409, or 4975(e)(7);
(2) To submit written comments with respect to the qualification for such plans to the Service;

Revenue Procedure, Rev. Proc. 2025-4 (2024)

(3) To request the DOL to submit a comment to the Service on behalf of the interested parties; and
(4) To submit written comments to the Service on matters with respect to which the DOL was requested to comment but declined.
Comments by interested parties
.02 Comments submitted by interested parties must be received by EP Determinations by the 45th day after the day on which
the application for determination is received by EP Determinations (however, see sections 19A.03 and 19A.04 of this revenue
procedure for filing deadlines in cases in which the DOL has been requested to comment). Such comments must be in writing
and signed by the interested parties or by an authorized representative of such parties (as provided in section 6.02(11) of this
revenue procedure), and faxed to: EP Customer Service at 855-224-1311; or addressed to:
· Internal Revenue Service
· EP Determinations
· Attn: Customer Service Manager
· P.O. Box 2508
· Cincinnati, OH 45202

Comments must contain the following information:
(1) The names of the interested parties making the comments;
(2) The name and taxpayer identification number of the applicant for a determination;
(3) The name of the plan, the plan identification number, and the name of the plan administrator;
(4) Whether the parties submitting the comment are:
(a) Employees eligible to participate under the plan;
(b) Employees with accrued benefits under the plan, or former employees with vested benefits under the plan;
(c) Beneficiaries of deceased former employees who are eligible to receive or are currently receiving benefits under the plan; or
(d) Employees not eligible to participate under the plan;
(5) The specific matters raised by the interested parties on the question of whether the plan meets the requirements for
qualification involving §§ 401(a) and 403(a), and how such matters relate to the interests of the parties making the comment; and
(6) The address of the interested party submitting the comment (or if a comment is submitted jointly by more than one party,
the name and address of a designated representative) to which all correspondence, including a notice of the Service's final
determination with respect to plan's qualification should be sent. (The address designated for notice by the Service will also be
used by the DOL in communicating with the parties submitting a request for comment). The designated representative may be
one of the interested parties submitting the comment or an authorized representative. If two or more interested parties submit a

Revenue Procedure, Rev. Proc. 2025-4 (2024)

single comment and one person is not designated in the comment as the representative for receipt of correspondence, a notice
of determination mailed to any interested party who submitted the comment shall be notice to all the interested parties who
submitted the comment for purposes of § 7476(b)(5).
Requests for DOL to submit comments
.03 A request to the DOL to submit to EP Determinations a comment pursuant to section 3001(b)(2) of ERISA must be made
in accordance with the following procedures.
(1) The request must be received by the DOL by the 25th day after the day the application for determination is received by EP
Determinations. However, if the parties requesting the DOL to submit a comment wish to preserve the right to comment to EP
Determinations in the event the DOL declines to comment, the request must be received by the DOL by the 15th day after the
day the application for determination is received by EP Determinations.
(2) The request to the DOL to submit a comment to EP Determinations must:
(a) Be in writing;
(b) Be signed as provided in section 19A.02 of this revenue procedure;
(c) Contain the names of the interested parties requesting the DOL to comment and the address of the interested party or
designated representative to whom all correspondence with respect to the request should be sent (see also section 19A.02(6)
of this revenue procedure);
(d) Contain the information prescribed in section 19A.02(2), (3), (4), (5), and (6) of this revenue procedure;
(e) Indicate that the application was or will be submitted to EP Determinations at the address provided in section 31 of this
revenue procedure;
(f) Contain a statement of the specific matters upon which the DOL's comment is sought, as well as how such matters relate
to the interested parties making the request; and
(g) Be addressed as follows:
· Deputy Assistant Secretary
· Employee Benefits Security Administration
· U.S. Department of Labor
· 200 Constitution Avenue, N.W.
· Washington, D.C. 20210
· Attention: 3001 Comment Request

Right to comment if DOL declines to comment

Revenue Procedure, Rev. Proc. 2025-4 (2024)

.04 If a request described in section 19A.03 of this revenue procedure is made and the DOL notifies the interested parties making
the request that it declines to comment on a matter concerning qualification of the plan which was raised in the request, the
parties submitting the request may still submit a comment to EP Determinations on such matter. The comment must be received
by the later of the 45th day after the day the application for determination is received by EP Determinations or the 15th day
after the day on which notification is given by the DOL that it declines to submit a comment on such matter (see section 19A.07
of this revenue procedure for the date of notification). In no event may the comment be received later than the 60th day after
the day the application for determination was received. Such a comment must comply with the requirements of section 19A.02
of this revenue procedure and include a statement that the comment is being submitted on matters raised in a request to the
DOL upon which the DOL declined to comment.
Confidentiality of comments
.05 For rules regarding the confidentiality of contents of written comments submitted by interested parties to the Service pursuant
to section 19A.02 or 19A.04 of this revenue procedure, see § 601.201(o)(5) of the Statement of Procedural Rules.
Availability of comments
.06 For rules regarding the availability to the applicant of copies of all comments on the application submitted pursuant to
section 19A.01(1), (2), (3), and (4) of this revenue procedure, see § 601.201(o)(5) of the Statement of Procedural Rules.
When comments are deemed made
.07 An application for an advance determination, a comment to EP Determinations, or, in the case of a request to the DOL, shall
be deemed made when it is received by EP Determinations or the DOL, as applicable. Notification by the DOL that it declines to
comment shall be deemed given when it is received by the interested party or designated representative. The notice described in
section 20A.01 of this revenue procedure shall be deemed given when it is posted or sent to the person in the manner described
in § 1.7476-2. In the case of an application, comment, request, notification, or notice that is sent by mail or a private delivery
service that has been designated under § 7502(f), the date as of which it shall be deemed received will be determined under §
7502. However, if such an application, comment, request, notification, or notice is not received within a reasonable period from
the date determined under § 7502, the immediately preceding sentence will not apply.
SECTION 19B. WHAT NOTICE REQUIREMENTS APPLY TO INTERESTED PERSONS (§ 403(b) PLANS ONLY)?
Requirement to notify interested persons
.01 Interested persons must receive notice, in accordance with section 20B of this revenue procedure, that an application for
an advance determination will be filed regarding whether a § 403(b) plan meets the requirements of § 403(b). An interested
person with respect to a determination letter application of an ongoing § 403(b) plan is any employee participating in the plan
or eligible to participate in the plan. An interested person with respect to a determination letter application of a terminating §
403(b) plan is any participant in the plan or any beneficiary eligible to receive or receiving benefits from the plan.
Comments by interested persons
.02 Interested persons may submit written comments to the Service with respect to whether a § 403(b) plan meets the
requirements of § 403(b). Comments submitted by interested persons must be received by EP Determinations by the 45th day
after the day on which the application for determination is received by EP Determinations. Such comments must be in writing
and signed by the interested persons or by an authorized representative of such persons (as provided in section 6.02(11) of this
revenue procedure), and faxed to: EP Customer Service at 855-224-1311; or addressed to:
· Internal Revenue Service

Revenue Procedure, Rev. Proc. 2025-4 (2024)

· EP Determinations
· Attn: Customer Service Manager
· P.O. Box 2508
· Cincinnati, OH 45202

Comments must contain the following information:
(1) The names of the interested persons making the comments;
(2) The name and taxpayer identification number of the applicant for a determination;
(3) The name of the plan, the plan identification number, and the name of the plan administrator;
(4) Whether the persons submitting the comment are:
(a) Employees eligible to participate under the plan;
(b) Former employees with an account balance under the plan;
(c) Beneficiaries of deceased former employees who are eligible to receive or are currently receiving benefits under the plan; or
(d) Employees not eligible to participate under the plan;
(5) The specific matters raised by the interested persons on the question of whether the plan meets the requirements of § 403(b),
and how such matters relate to the interests of the persons making the comment; and
(6) The address of the interested person submitting the comment (or if a comment is submitted jointly by more than one party,
the name and address of a designated representative) to which all correspondence, including a notice of the Service's final
determination with respect to the plan meeting the requirements of § 403(b) should be sent. The designated representative may
be one of the interested persons submitting the comment or an authorized representative. If two or more interested persons
submit a single comment and one person is not designated in the comment as the representative for receipt of correspondence, a
notice of determination mailed to any interested person who submitted the comment shall be notice to all the interested persons
who submitted the comment.
When comments are deemed made
.03 An application for an advance determination or a comment to EP Determinations shall be deemed made when it is received
by EP Determinations.
Section 19B is not applicable to plan sponsors of governmental plans
.04 A plan sponsor of a governmental plan within the meaning of § 414(d) is not required to comply with this section 19B.

Revenue Procedure, Rev. Proc. 2025-4 (2024)

SECTION 20A. WHAT ARE THE GENERAL RULES FOR NOTICE TO INTERESTED PARTIES (QUALIFIED
PLANS ONLY)?
Notice to interested parties
.01 Notice that an application for an advance determination regarding the qualification of a plan that is described in § 401(a),
403(a), 409, or 4975(e)(7) and that is subject to § 410 is to be made must be given to all interested parties in the manner
prescribed in § 1.7476-2(c) and in accordance with the requirements of this section. A notice to interested parties is deemed to
be provided in a manner that satisfies § 1.7476-2(c) if the notice is delivered using an electronic medium under a system that
satisfies the requirements of § 1.401(a)-21.
Time when notice must be given
.02 Notice must be given not less than 10 days nor more than 24 days prior to the day the application for a determination is
submitted. If an applicant fails to provide the notice in a timely manner, the application will be returned to the applicant. If,
however, an application is returned to the applicant for failure to adequately satisfy the notification requirements with respect
to a particular group or class of interested parties, the applicant need not cause notice to be given to those groups or classes
of interested parties with respect to which the notice requirement was already satisfied merely because, as a result of the
resubmission of the application, the time limitations for providing the notice in this subsection would not be met.
Content of notice
.03 The notice referred to in section 20A.01 of this revenue procedure must contain the following information:
(1) A brief description identifying the class or classes of interested parties to whom the notice is addressed (e.g., all present
employees of the employer, or all present employees eligible to participate);
(2) The name of the plan, the plan identification number, and the name of the plan administrator;
(3) The name and taxpayer identification number of the applicant for a determination;
(4) A statement that an application for a determination as to the qualified status of the plan must be made to EP Determinations
at the address provided in section 31 of this revenue procedure, and whether the application relates to an initial determination,
determination upon plan termination, or determination upon partial termination;
(5) A description of the class of employees eligible to participate under the plan;
(6) A statement of whether EP Determinations has issued a previous determination as to the qualified status of the plan;
(7) A statement that any person to whom the notice is addressed is entitled to submit, or request the DOL to submit, to EP
Determinations a comment on the question of whether the plan meets the requirements of § 401(a) or 403(a); that two or more
such persons may join in a single comment or request; and that if such persons, with respect to a qualified plan, request the
DOL to submit a comment and the DOL declines to do so with respect to one or more matters raised in the request, the persons
may still submit a comment to EP Determinations with respect to the matters on which the DOL declines to comment;
(8) The specific dates by which a comment to EP Determinations or a request to the DOL must be received to preserve the right
of comment (see section 19A of this revenue procedure);
(9) The number of interested parties needed for the DOL to comment; and

Revenue Procedure, Rev. Proc. 2025-4 (2024)

(10) Except to the extent that the additional information required to be made available to interested parties by sections 20A.05
through 20A.09 of this revenue procedure is included in the notice, a description of a reasonable procedure whereby such
additional informational material will be available to interested parties (see section 20A.04 of this revenue procedure). A sample
notice setting forth the above information in a case in which the additional information required by sections 20A.05 through
20A.09 of this revenue procedure will be made available at places accessible to the interested parties is provided in Appendix
B1 to this revenue procedure.
Procedures for making information available to interested parties
.04 The procedure referred to in section 20A.03(10) of this revenue procedure, whereby the additional information required by
sections 20A.05 through 20A.09 of this revenue procedure will (to the extent not included in the notice) be made available to
interested parties, may consist of making such material available for inspection and copying by interested parties at a place or
places reasonably accessible to such parties, or supplying such material by using a method of delivery or a combination thereof
that is reasonably calculated to ensure that all interested parties will have access to the materials, provided such procedure is
immediately available to all interested parties, is designed to supply them with such additional informational material in time
for them to pursue their rights within the time period prescribed, and is available until the earlier of: 1) the filing of a pleading
commencing a declaratory judgment action under § 7476 with respect to the qualification of the plan; or 2) the 92nd day after
the day the notice of final determination is mailed to the applicant. Reasonable charges to interested parties for copying and/
or mailing such additional informational material are permissible.
Information to be made available to interested parties
.05 Unless provided in the notice, or unless section 20A.06 of this revenue procedure applies, there shall be made available to
interested parties under a procedure described in section 20A.04 of this revenue procedure:
(1) An updated copy of the plan and the related trust agreement (if any);
(2) The application for determination; and
(3) Any additional documents relating to the application which are submitted by or for the applicant to EP Determinations or
furnished by EP Determinations to the applicant.
Special rules if there are fewer than 26 participants
.06 If there would be fewer than 26 participants in the plan, as described in the application (including, as participants, former
employees with vested benefits under the plan, beneficiaries of deceased former employees currently receiving benefits under
the plan, and employees who would be eligible to participate upon making mandatory employee contributions, if any), then in
lieu of making the materials described in section 20A.05 of this revenue procedure available to interested parties who are not
participants (as described above), there may be made available to such interested parties a document containing the following
information:
(1) A description of the plan's requirements respecting eligibility for participation and benefits and the plan's benefit formula;
(2) A description of the provisions providing for nonforfeitable benefits;
(3) A description of the circumstances which may result in ineligibility, or denial or loss of benefits;

Revenue Procedure, Rev. Proc. 2025-4 (2024)

(4) A description of the source of financing of the plan and the identity of any organization through which benefits are provided;
and
(5) A description of any optional forms of benefits described in § 411(d)(6) that have been reduced or eliminated by plan
amendment.
However, once an interested party or designated representative receives a notice of final determination, the applicant must, upon
request, make available to such interested party (whether the plan has fewer than 26 participants) an updated copy of the plan
and related trust agreement (if any) and the application for determination.
Information described in § 6104(a)(1)(D) should not be included
.07 Information of the type described in § 6104(a)(1)(D) should not be included in the application, plan, or related trust agreement
submitted to EP Determinations. Accordingly, such information should not be included in any of the materials required by
section 20A.05 or 20A.06 of this revenue procedure to be made available to interested parties.
Availability of additional information to interested parties
.08 Unless provided in the notice, there shall be made available to interested parties under a procedure described in section
20A.04 of this revenue procedure any additional documents relating to the application which are submitted by or for the applicant
to EP Determinations, or furnished by EP Determinations to the applicant; provided, however, if there would be fewer than 26
participants in the plan as described in the application (including, as participants, former employees with vested benefits under
the plan, beneficiaries of deceased former employees currently receiving benefits under the plan, and employees who would be
eligible to participate upon making mandatory employee contributions, if any), such additional documents need not be made
available to interested parties who are not participants (as described above) until they, or their designated representative, receive
a notice of final determination. The applicant may also withhold from such inspection and copying any information described
in § 6104(a)(1)(C) and (D) which may be contained in such additional documents.
Availability of notice to interested parties
.09 Unless provided in the notice, there shall be made available to all interested parties under a procedure described in section
20A.04 of this revenue procedure the material described in sections 19A.02 through 19A.07 of this revenue procedure, as
applicable.
SECTION 20B. WHAT ARE THE GENERAL RULES FOR NOTICE TO INTERESTED PERSONS (§ 403(b) PLANS
ONLY)?
Notice to interested persons
.01 Notice that an application for an advance determination regarding whether a § 403(b) plan satisfies the requirements of §
403(b) must be given to all interested persons in accordance with the requirements of this section.
The notice described in this section 20B.01 shall be deemed given when it is posted or sent to the person by any method
reasonably calculated to ensure that each interested person is notified of the application for a determination. If the notice
to interested persons is delivered using an electronic medium under an electronic system that satisfies the applicable notice
requirements of § 1.401(a)-21, the notice is deemed to be provided in a manner that satisfies the requirements of this section
20B.01.
Time when notice must be given

Revenue Procedure, Rev. Proc. 2025-4 (2024)

.02 Notice must be given not less than 10 days nor more than 24 days prior to the day the application for a determination is
submitted. If an applicant fails to provide the notice in a timely manner, the application will be returned to the applicant. If,
however, an application is returned to the applicant for failure to adequately satisfy the notification requirements with respect
to a particular group or class of interested persons, the applicant need not cause notice to be given to those groups or classes
of interested persons with respect to which the notice requirement was already satisfied merely because, as a result of the
resubmission of the application, the time limitations for providing the notice in this subsection would not be met.
Content of notice
.03 The notice referred to in section 20B.01 of this revenue procedure must contain the following information (a sample notice
is provided in Appendix B2 to this revenue procedure):
(1) A brief description identifying the class or classes of interested persons to whom the notice is addressed;
(2) The name of the plan, the plan identification number, and the name of the plan administrator;
(3) The name and taxpayer identification number of the applicant for a determination;
(4) A statement that an application for a determination as to whether the plan meets the requirements of § 403(b) has been made
to EP Determinations at the address provided in section 31 of this revenue procedure, and whether the application relates to an
initial determination or determination upon plan termination;
(5) A description of the class of employees eligible to participate under the plan;
(6) A statement of whether EP Determinations has issued a previous determination as to the whether the plan has satisfied the
requirements of § 403(b);
(7) A statement that any person to whom the notice is addressed is entitled to submit, to EP Determinations, a comment on
the question of whether the plan meets the requirements of § 403(b); and that two or more such persons may join in a single
comment or request;
(8) The specific dates by which a comment to EP Determinations must be received to preserve the right of comment (see section
19B.02 of this revenue procedure); and
(9) A description of where the additional information required by section 20B.04 of this revenue procedure will be made
available at places accessible to the interested persons.
Information to be made available to interested persons
.04 Interested persons may request the following information from the plan sponsor:
(1) An updated copy of the plan and custodial agreement or annuity contract; and
(2) The application for determination.
Reasonable charges to interested persons for copying and/or mailing such informational materials are permissible.
Information described in § 6110(c) should not be included

Revenue Procedure, Rev. Proc. 2025-4 (2024)

.05 Information of the type described in § 6110(c) should not be included in the application, plan, or custodial agreement or
annuity contract submitted to EP Determinations. Accordingly, such information should not be included in any of the materials
required by section 20B.03 or 20B.04 of this revenue procedure to be made available to interested persons.
Section 20B is not applicable to plan sponsors of governmental plans
.06 A plan sponsor of a governmental plan within the meaning of § 414(d) is not required to comply with this section 20B.
PART IIC. PROCESSING DETERMINATION LETTER REQUESTS
SECTION 21. HOW DOES EMPLOYEE PLANS RULINGS AND AGREEMENTS HANDLE DETERMINATION
LETTER REQUESTS?
Oral advice
.01 Oral advice
(1) EP Determinations does not issue determination letters on oral requests. However, personnel in EP Determinations ordinarily
will discuss with taxpayers or their representatives inquiries regarding substantive tax issues, whether EP Determinations will
issue a determination letter on particular issues, and questions relating to procedural matters about submitting determination
letter requests. Any discussion of substantive issues will be at the discretion of EP Determinations on a time-available basis,
will not be binding on the Service, and cannot be relied upon as a basis of obtaining retroactive relief under the provisions of §
7805(b). A taxpayer may seek oral technical assistance from a taxpayer Service representative when preparing a return or report,
under established procedures. Oral advice is advisory only, and the Service is not bound to recognize it in the examination of
the taxpayer's return.
(2) The advice or assistance furnished, whether requested by personal appearance, telephone, or correspondence will be limited
to general procedures, or will direct the inquirer to source material, such as pertinent Code provisions, regulations, revenue
procedures, and revenue rulings that may aid the inquirer in resolving the question or problem.
Conferences
.02 EP Determinations may grant a pre-submission conference upon written request from a taxpayer or the taxpayer's
representative, provided the request shows that a substantive plan, or amendment or other relevant documents have been
developed for submission to the Service, but that special problems or issues are involved, and EP Determinations concludes
that a conference would be warranted in the interest of facilitating review and determination when the application is formally
submitted. Statements made by EP Determinations at a pre-submission conference will not be binding on the Service and cannot
be relied upon as a basis of obtaining retroactive relief under the provisions of § 7805(b). See section 10.16 of this revenue
procedure regarding the right to a status conference on applications pending for at least 270 days.
Determination letter based solely on administrative record (qualified plans only)
.03 Administrative record
(1) In the case of a request for a determination letter, the determination of EP Determinations or the Independent Office of
Appeals on the qualification or non-qualification of the retirement plan shall be based solely upon the facts contained in the
administrative record. The administrative record shall consist of all materials exchanged, received, considered, and developed
in connection with the determination. This includes:

Revenue Procedure, Rev. Proc. 2025-4 (2024)

(a) The request for determination, the retirement plan and any related trust instruments, and any written modifications or
amendments made by the applicant during the proceedings within the Service;
(b) All other documents submitted to the Service by, or on behalf of, the applicant with respect to the request for determination;
(c) All written correspondence between the Service and the applicant with respect to the request for determination, and any
other documents issued to the applicant from the Service;
(d) All written comments submitted to the Service pursuant to sections 19A.01(2), (3), and (4) this revenue procedure, and all
correspondence relating to comments submitted between the Service and persons (including the PBGC and the DOL) submitting
comments pursuant to sections 19A.01(2), (3), and (4) of this revenue procedure; and
(e) In any case in which the Service makes an investigation regarding the facts as represented or alleged by the applicant in
the request for determination or in comments submitted pursuant to this revenue procedure, a copy of the official report of
such investigation.
(2) The administrative record shall be closed upon the earlier of the following events:
(a) The date of mailing of a notice of final determination by the Service with respect to the application for determination; or
(b) The filing of a petition with the United States Tax Court seeking a declaratory judgment with respect to the qualified status
of a retirement plan under § 401(a) or § 403(a).
(3) Any oral representation or modification of the facts as represented or alleged in the application for determination or in a
comment filed by an interested party, which is not reduced to writing, shall not become a part of the administrative record, and
shall not be taken into account in the determination of the qualified status of the retirement plan by EP Determinations or the
Independent Office of Appeals.
Notice of final determination
.04 In the case of final determination, the notice of final determination shall be one of the following:
(1) The letter issued by EP Determinations or the Independent Office of Appeals which states that the applicant's plan satisfies
the qualification requirements of the Code, or, in the case of a § 403(b) plan, meets the requirements of § 403(b). The favorable
determination letter will be sent by certified mail in situations in which an interested party, the DOL, or the PBGC has commented
on the application for determination.
(2) The letter issued, by certified mail, by EP Determinations or the Independent Office of Appeals subsequent to a letter of
proposed determination, stating that the applicant's plan fails to satisfy the qualification requirements of the Code or, in the case
of a § 403(b) plan, fails to satisfy the requirements of § 403(b).
Issuance of the notice of final determination (qualified plans only)
.05 EP Determinations or the Independent Office of Appeals will send the notice of final determination to the applicant, to the
interested parties who have previously submitted comments on the application to the Service (or to the persons designated by
them to receive such notice), to the DOL if the DOL has submitted a comment, and to the PBGC, if the PBGC has submitted
a comment.

Revenue Procedure, Rev. Proc. 2025-4 (2024)

SECTION 22. WHAT ARE THE STEPS FOR EXHAUSTING ADMINISTRATIVE REMEDIES (QUALIFIED PLANS
ONLY)?
In general
.01 For purposes of § 7476(b)(3), a petitioner is deemed to have exhausted the administrative remedies available within the
Service upon the completion of the steps described in section 22.02, 22.03, 22.04, or 22.05 of this revenue procedure subject,
however, to sections 20A.06 and 20A.07 of this revenue procedure. If applicants, interested parties, or the PBGC do not complete
the applicable steps described below, they will not have exhausted their respective available administrative remedies as required
by § 7476(b)(3) and will, thus, be precluded from seeking declaratory judgment under § 7476 except to the extent that section
22.05 of this revenue procedure applies.
Steps for exhausting administrative remedies
.02 In the case of an applicant, with respect to any matter relating to the qualification of a plan, the steps referred to in section
22.01 of this revenue procedure are:
(1) Filing a completed application with EP Determinations pursuant to this revenue procedure;
(2) Complying with the requirements pertaining to notice to interested parties as set forth in this revenue procedure and §
1.7476-2; and,
(3) Appealing to the Independent Office of Appeals pursuant to § 601.201(o)(6) of the Statement of Procedural Rules, in the
event a notice of proposed adverse determination is issued by EP Determinations.
Applicant's request for § 7805(b) relief
.03 In order for a petitioner to be deemed to have exhausted administrative remedies within the Service with respect to § 7805(b),
an applicant must submit a request for relief under § 7805(b) to the agent or specialist assigned to the case in accordance with
the procedures in section 23.08 of this revenue procedure.
Interested parties
.04 In the case of an interested party or the PBGC, the steps referred to in section 22.01 of this revenue procedure are, with
respect to any matter relating to the qualification of the plan, submitting to EP Determinations a comment raising such matter in
accordance with section 19A.01(2) of this revenue procedure, or requesting the DOL to submit to EP Determinations a comment
with respect to such matter in accordance with section 19A.01(3) of this revenue procedure and, if the DOL declines to comment,
submitting the comment in accordance with section 19A.01(4) of this revenue procedure, so that it may be considered by EP
Determinations through the administrative process.
Deemed exhaustion of administrative remedies
.05 An applicant, an interested party, or the PBGC will not be deemed to have exhausted administrative remedies prior to the
earlier of:
(1) The completion of those steps applicable to each as set forth in section 22.01, 22.02, 22.03, or 22.04 of this revenue procedure,
which constitute their administrative remedies; or

Revenue Procedure, Rev. Proc. 2025-4 (2024)

(2) The expiration of the 270—day period described in § 7476(b)(3), which period shall be extended in a case in which there
has not been a completion of all the steps referred to in section 22.02 of this revenue procedure, and the Service has proceeded
with due diligence in processing the application for determination.
Service must have reasonable time to act on appeal
.06 The step described in section 22.02(3) of this revenue procedure will not be considered completed until the Service has had
a reasonable time to act upon the appeal.
Service must have reasonable time to act on request for § 7805(b) relief
.07 If the applicant has requested relief under § 7805(b), the applicant's administrative remedies with respect to the § 7805(b)
request will not be considered exhausted unless the procedures for making a § 7805(b) request as set forth in section 23.08 of
this revenue procedure have been followed and the Service has had a reasonable time to act upon the request.
SECTION 23. WHAT EFFECT WILL A DETERMINATION LETTER HAVE?
May be relied on subject to limitations
.01 A taxpayer ordinarily may rely on a determination letter received from EP Determinations subject to the conditions and
limitations described in this section.
Scope of reliance on determination letter
.02
(1) A determination letter issued pursuant to this revenue procedure contains only the opinion of EP Determinations as to the
qualification of the particular plan involving the provisions of §§ 401(a) and 403(a) and the status of a related trust, if any, under
§ 501(a) or a plan's meeting the requirements of § 403(b). Such a determination letter is based on the facts and information
presented to EP Determinations in connection with the application for the determination letter and may not be relied upon after
a change in material fact or the effective date of a change in law, except as provided below. EP Determinations may determine,
based on the application form, the extent of review of the plan document. Failure to disclose a material fact or misrepresentation
of a material fact adversely affects the reliance that would otherwise be obtained through the issuance by EP Determinations of
a favorable determination letter. Similarly, failure to accurately provide any of the information called for on any form required
by this revenue procedure may result in no reliance. Applicants are advised to retain copies of all supporting data submitted
with their applications. Failure to do so may limit the scope of reliance.
(2) While a favorable determination letter may serve as a basis for determining deductions for employer contributions thereunder,
it is not to be taken as an indication that contributions are necessarily deductible as made. This latter determination can be made
only upon an examination of the employer's tax return in accordance with the limitations, and subject to the conditions, of § 404.
Effect of subsequent publication of revenue ruling, etc.
.03 The prior qualification of a plan as adopted by an employer will not be considered to be adversely affected by the publication
of a revenue ruling, a revenue procedure, or an administrative pronouncement within the meaning of § 1.6661-3(b)(2) in cases
in which:
(1) The plan was the subject of a favorable determination letter and the request for that letter contained no misstatement or
omission of material facts;

Revenue Procedure, Rev. Proc. 2025-4 (2024)

(2) The facts subsequently developed are not materially different from the facts on which the determination letter was based;
(3) There has been no change in the applicable law; and
(4) The employer that established the plan acted in good faith in reliance on the determination letter.
However, all such plans must be amended to comply with the published guidance for subsequent years, in accordance with the
rules set forth in Rev. Proc. 2022-40.
Effect of subsequent amendment by employer
.04 In general, a plan sponsor that maintains a plan for which a favorable determination letter has been issued and that is
otherwise entitled to rely on the determination letter may not continue to rely on the determination letter with respect to a
plan provision that is subsequently amended or that is subsequently affected by a change in law. However, a plan sponsor may
continue to rely on a determination letter with respect to plan provisions that are not amended (or affected by an amendment)
and plan provisions that are not affected by a change in qualification requirements or § 403(b) requirements. In addition, a plan
sponsor that adopts a sample or model amendment issued by the Service on a word-for-word basis (or adopts an amendment
that is substantially similar to a sample or model amendment in all material respects) may continue to rely on a previously
issued determination letter.
An adopting employer of a pre-approved plan amending any provision of a pre-approved plan, including its adoption agreement
(other than certain amendments that will not cause a plan to fail to be identical to a pre-approved plan, as described in section
8.03 of Rev. Proc. 2017-41 and section 9.05 of Rev. Proc. 2021-37), will lose reliance on the opinion letter.
Revocation or modification of a determination letter
.05 If the Director, Employee Plans reaches a conclusion contrary to that expressed in a determination letter, he or she has the
authority to revoke or modify a determination letter in any manner.
Determination letter revoked or modified based on material change in facts applied retroactively
.06 The revocation or modification of a determination letter will be applied retroactively to the taxpayer for whom the
determination letter was issued or to a taxpayer whose tax liability was directly involved in the determination letter if—
(1) there was a misstatement or omission of controlling facts;
(2) the facts at the time of the transaction are materially different from the controlling facts on which the determination letter
was based; or
(3) the transaction involves a continuing action or series of actions and the controlling facts change during the course of the
transaction.
Not otherwise generally revoked or modified retroactively
.07 If the revocation or modification of a determination letter occurs, for reasons other than a change in facts as described in
section 23.06 of this revenue procedure, the revocation or modification will generally not be applied retroactively to the taxpayer
for whom the determination letter was issued or to a taxpayer whose tax liability was directly involved in the determination
letter provided that—

Revenue Procedure, Rev. Proc. 2025-4 (2024)

(1) there was no change in the applicable law;
(2) the determination letter was originally issued for a proposed transaction; and
(3) the taxpayer directly involved in the determination letter acted in good faith in relying on the determination letter, and
revoking or modifying the determination letter retroactively would be to the taxpayer's detriment.
Taxpayer may request that retroactive effect of revocation or modification be limited under § 7805(b)
.08 A taxpayer may seek relief from retroactive revocation or modification of a determination letter under § 7805(b). A request
for relief under § 7805(b) must be in writing and must be submitted to the agent or specialist assigned to the case. The request
for relief under § 7805(b) must be submitted before issuance of the final adverse determination letter.
(1) Form of request for relief. A taxpayer's request to limit the retroactive effect of the revocation or modification of the
determination letter must—
(a) state that it is being made under § 7805(b);
(b) state the relief sought;
(c) explain the reasons and arguments in support of the relief sought; and
(d) include any documents bearing on the request.
(2) Notice of denial of request for relief. If the request for relief under § 7805(b) is denied, the applicant will be notified in
writing of the denial.
(3) Taxpayer must exhaust its administrative remedies. If a taxpayer seeks declaratory judgment under § 7476 with respect
to a qualified plan in response to a retroactive revocation or modification, to preserve judicial review of a claim for relief under §
7805(b), the taxpayer must follow the steps in this revenue procedure to have exhausted its administrative remedies with respect
to its request under § 7805(b). If the taxpayer does not complete the applicable steps, the taxpayer will not have exhausted its
administrative remedies as required by § 7476(b)(3) with respect to its request for § 7805(b) relief and will thus be precluded
from obtaining § 7805(b) relief in any declaratory judgment it seeks under § 7476.
If a taxpayer has requested § 7805(b) relief, the taxpayer's administrative remedies with respect to its § 7805(b) request will not
be considered exhausted until the Service has had a reasonable amount of time to act upon the request.
PART III. PROCEDURES FOR LETTER RULING REQUESTS
PART IIIA. REQUESTING LETTER RULINGS
SECTION 24. UNDER WHAT CIRCUMSTANCES DOES EMPLOYEE PLANS RULINGS AND AGREEMENTS
ISSUE LETTER RULINGS?
Scope limited to issues specified

Revenue Procedure, Rev. Proc. 2025-4 (2024)

.01 Employee Plans Rulings and Agreements issues letter rulings on proposed transactions and on completed transactions
either before or after the taxpayer's return covering the issue presented in a ruling request is filed. Employee Plans Rulings and
Agreements only issues letter rulings involving:
(1) Section 72 (involving computation of the exclusion ratio only);
(2) Changes in funding methods, including any change in the determination of the value of plan assets or liabilities (see Rev.
Proc. 2017-57, 2017-44 IRB 474), or any change in actuarial assumptions under § 412, 430, 431 or 433;
(3) Waiver of the liquidity shortfall (as that term is defined in § 430(j)(4)) excise tax under § 4971(f)(4);
(4) Waiver of the 60-day rollover requirement under §§ 402(c)(3) and 408(d)(3) (see Rev. Proc. 2003-16, 2003-4 IRB 359, as
modified by Rev. Proc. 2016-47, 2016-37 IRB 37, and by Rev. Proc. 2020-46, 2020-45 IRB 995);
(5) A change in the plan year of an employee retirement plan and the trust year of a tax-exempt employees' trust (see Rev.
Proc. 87-27, 1987-1 CB 769);
(6) The tax consequences of prohibited transactions under §§ 503 and 4975;
(7) Whether individual retirement accounts established by employers or associations of employees meet the requirements of
§ 408(c) (see Rev. Proc. 87-50; Rev. Proc. 92-38; Rev. Proc. 98-59; Rev. Proc. 2002-10; and Rev. Proc. 2010-48, as modified
by Appendix A of this revenue procedure);
(8) Requests for relief under § 301.9100 to recharacterize contributions to a Roth IRA (see section 24.03 of this revenue
procedure with respect to elections under § 301.9100-1);
(9) Requests by the plan sponsor of a multiemployer pension plan for approval of an extension of an amortization period in
accordance with § 431(d), including requests in connection with an extension of an amortization period involving whether a
plan amendment is reasonable and provides for only de minimis increases in plan liabilities in accordance with §§ 401(a)(33)
and 412(c)(7)(B)(i) (see Rev. Proc. 2010-52, 2010-52 IRB 927);
(10) Requests for the return to the employer of certain nondeductible contributions (see Rev. Proc. 90-49, 1990-2 CB 620, as
modified by Appendix A of this revenue procedure); or
(11) Requests for approval of the use of a substitute mortality table in accordance with § 430(h) (3)(C) (see Rev. Proc. 2024-32).
Letter rulings involving other issues relating to qualified plans may be issued by the Office of Associate Chief Counsel
(Employee Benefits, Exempt Organizations, and Employment Taxes). Procedures for requesting letter rulings under the
jurisdiction of the Office of Associate Chief Counsel are set forth in Rev. Proc. 2025-1, this Bulletin.
Generally not in employee plans qualification matters
.02 The Employee Plans Rulings and Agreements office ordinarily will not issue letter rulings on matters involving a plan's
status under §§ 401 through 420 and § 4975(e)(7). These matters are generally handled by EP Determinations pursuant to this
revenue procedure and Rev. Proc. 2022-40. Occasionally these matters may be handled by the Office of Associate Chief Counsel
(Employee Benefits, Exempt Organizations, and Employment Taxes). See section 4.02(12) of Rev. Proc. 2025-3, this Bulletin.
Request to Employee Plans Rulings and Agreements for extension of time for making an election or for other relief
under § 301.9100-1

Revenue Procedure, Rev. Proc. 2025-4 (2024)

.03 Employee Plans Rulings and Agreements will consider a request for an extension of time for making an election under
§ 301.9100-3 to recharacterize annual contributions made to a Roth IRA. Employee Plans Rulings and Agreements will also
consider recharacterization requests under § 301.9100-3 that relate to a conversion or rollover contribution to a Roth IRA but
only if the rollover or conversion was made prior to January 1, 2018.
With respect to recharacterization of a Roth IRA, Employee Plans Rulings and Agreements will consider a request for an
extension of time for making an election or other application for relief under § 301.9100-1 even if submitted after the return
covering the issue presented in the § 301.9100-1 request has been filed and even if submitted after an examination of the return
has begun or after the issues in the return are being considered by the Independent Office of Appeals or a federal court. In such a
case, Employee Plans Rulings and Agreements will notify the Director, Small Business/Self-Employed (SB/SE) Examinations.
Section 301.9100-1 requests, even those submitted after the examination of the taxpayer's return has begun, are letter ruling
requests that should be submitted pursuant to this revenue procedure, including payment of the applicable user fee referenced in
section 6.02(15) of this revenue procedure. In addition, the taxpayer must include the information required by § 301.9100-3(e).
However, an election made pursuant to § 301.9100-2 is not a letter ruling and does not require payment of any user fee. See §
301.9100-2(d). Such an election pertains to an automatic extension of time under § 301.9100-1.
Issuance of a letter ruling before the issuance of a regulation or other published guidance
.04 Unless the issue is covered by section 25 of this revenue procedure, a letter ruling may be issued before the issuance of a
temporary or final regulation or other published guidance that interprets the provisions of any act under the following conditions:
(1) Answer is clear or is reasonably certain. If the letter ruling request presents an issue for which the answer seems clear
by applying the statute to the facts or for which the answer seems reasonably certain but not entirely free from doubt, a letter
ruling will be issued; or
(2) Answer is not reasonably certain. If the letter ruling request presents an issue for which the answer does not seem
reasonably certain, Employee Plans Rulings and Agreements may issue the letter ruling, using its best efforts to arrive at a
determination, if it is in the best interest of tax administration. Under these circumstances, coordination with the Office of Chief
Counsel generally will be required.
However, a letter ruling will not be issued if the letter ruling request presents an issue that cannot be readily resolved before
a regulation, or any other published guidance is issued.
Issues in prior return
.05 Employee Plans Rulings and Agreements ordinarily does not issue letter rulings if, at the time the ruling is requested, the
identical issue is involved in the taxpayer's return for an earlier period, and that issue:
(1) is being examined by the Director, Employee Plans Examinations;
(2) is being considered by the Independent Office of Appeals;
(3) is pending in litigation in a case involving the taxpayer or related taxpayer; or
(4) has been examined by the Director, Employee Plans Examinations, or considered by the Independent Office of Appeals,
and the statutory period of limitation has not expired for either assessment or filing a claim for a refund or a closing agreement

Revenue Procedure, Rev. Proc. 2025-4 (2024)

covering the issue of liability has not been entered into by the Director, Employee Plans Rulings and Agreements, or by the
Independent Office of Appeals.
If a return dealing with an issue for a particular year is filed while a request for a ruling on that issue is pending, Employee Plans
Rulings and Agreements will issue the ruling unless it is notified by the taxpayer or otherwise learns that an examination of
that issue or the identical issue on an earlier year's return has been started by the Director, Employee Plans Examinations. See
section 6.05 of this revenue procedure. However, even if an examination has begun, Employee Plans Rulings and Agreements
ordinarily will issue the letter ruling if the Director, Employee Plans Examinations, agrees, by memorandum, to permit the
ruling to be issued.
Generally not to business associations or groups
.06 Employee Plans Rulings and Agreements does not issue letter rulings to business, trade, or industrial associations or to
similar groups concerning the application of the tax laws to members of the group. Employee Plans Rulings and Agreements,
however, may issue letter rulings to groups or associations on their own tax status or liability if the request meets the requirements
of this revenue procedure.
Generally not to foreign governments
.07 Employee Plans Rulings and Agreements does not issue letter rulings to foreign governments or their political subdivisions
about the U.S. tax effects of their laws. However, Employee Plans Rulings and Agreements may issue letter rulings to foreign
governments or their political subdivisions on their own tax status or liability under U.S. law if the request meets the requirements
of this revenue procedure.
Generally not on federal tax consequences of proposed legislation
.08 Employee Plans Rulings and Agreements does not issue letter rulings on a matter involving the federal tax consequences
of any proposed federal, state, local, municipal, or foreign legislation.
SECTION 25. UNDER WHAT CIRCUMSTANCES DOES EMPLOYEE PLANS RULINGS AND AGREEMENTS
HAVE DISCRETION TO ISSUE LETTER RULINGS?
Ordinarily not in certain areas because of factual nature of the problem
.01 Employee Plans Rulings and Agreements ordinarily will not issue a letter ruling in certain areas because of the factual
nature of the problem involved or because of other reasons. Employee Plans Rulings and Agreements may decline to issue a
letter ruling if appropriate in the interest of sound tax administration, including due to resource constraints, or on other grounds
whenever warranted by the facts or circumstances of a particular case.
No “comfort” letter rulings
.02 No letter ruling will be issued with respect to an issue that is clearly and adequately addressed by statute, regulations,
decision of a court of appropriate jurisdiction, revenue ruling, revenue procedure, notice, or other authority published in the
Internal Revenue Bulletin.
Not on alternative plans or hypothetical situations
.03 A letter ruling will not be issued on alternative plans of proposed transactions or on hypothetical situations.

Revenue Procedure, Rev. Proc. 2025-4 (2024)

Ordinarily not on part of an integrated transaction
.04 Employee Plans Rulings and Agreements ordinarily will not issue a letter ruling on only part of an integrated transaction.
If, however, a part of a transaction falls under a no-rule area, a letter ruling on other parts of the transaction may be issued.
In this case, before preparing the letter ruling request, the taxpayer should call the office having jurisdiction for the matters
on which the taxpayer is seeking a letter ruling to discuss whether Employee Plans Rulings and Agreements will issue a letter
ruling on part of the transaction.
Not on partial terminations of employee plans
.05 Employee Plans Rulings and Agreements will not issue a letter ruling on the partial termination of an employee plan.
However, determination letters involving the partial termination of an employee plan may be issued. See section 9.09 of this
revenue procedure.
Law requires a letter ruling
.06 Employee Plans Rulings and Agreements will issue a letter ruling on prospective or future transactions if the law or
regulations require a determination of the effect of a proposed transaction for tax purposes.
Issues under consideration by the PBGC or the DOL
.07 A letter ruling relating to an issue that is being considered by the PBGC or the DOL, that involves the same taxpayer, shall
be issued at the discretion of Employee Plans Rulings and Agreements.
Domicile in a foreign jurisdiction
.08
(1) Employee Plans Rulings and Agreements is ordinarily unwilling to rule in situations in which a taxpayer or a related party is
domiciled or organized in a foreign jurisdiction with which the United States does not have an effective mechanism for obtaining
tax information with respect to civil tax examinations and criminal investigations, which would preclude Employee Plans
Rulings and Agreements from obtaining information located in such jurisdiction that is relevant to the analysis or examination
of the tax issues involved in the ruling request.
(2) The provisions of section 25.08(1) of this revenue procedure will not apply if the taxpayer or affected related party (a)
consents to the disclosure of all relevant information requested by Employee Plans Rulings and Agreements in processing the
ruling request or in the course of an examination to verify the accuracy of the representations made and to otherwise analyze or
examine the tax issues involved in the ruling request, and (b) waives all claims to protection of bank and commercial secrecy
laws in the foreign jurisdiction with respect to the information requested by the Service.
In the event the taxpayer's or related party's consent to disclose relevant information or to waive protection of bank or commercial
secrecy is determined by the Service to be ineffective or of no force and effect, then the Service may retroactively rescind any
ruling rendered in reliance on such consent.
SECTION 26. WHAT IS THE PROCEDURE FOR REQUESTING A LETTER RULING FROM EMPLOYEE PLANS
RULINGS AND AGREEMENTS?
General procedures for requesting a letter ruling

Revenue Procedure, Rev. Proc. 2025-4 (2024)

.01 The procedures in section 6 of this revenue procedure are generally applicable to requests for letter rulings.
Specific additional procedures apply to certain letter ruling requests
.02 The following specific revenue procedures and notices supplement the general instructions for requests described in section
24 of this revenue procedure and apply to requests for a letter ruling regarding the Code sections and matters listed in this
section. These revenue procedures and notices may be revised or supplemented.
(1) For requests by the plan sponsor of a multiemployer pension plan for approval of an extension of an amortization period in
accordance with § 431(d), see Rev. Proc. 2010-52, 2010-52 IRB 927.
(2) For requests by administrators or sponsors of a defined benefit plan to obtain approval for a change in funding method,
see Rev. Proc. 2017-57.
(3) For requests for the return to the employer of certain nondeductible contributions, see Rev. Proc. 90-49, 1990-2 CB 620.
(4) For requests for approval of the use of a substitute mortality table in accordance with § 430(h)(3)(C), see Rev. Proc. 2024-32.
PART IIIB. PROCESSING LETTER RULING REQUESTS
SECTION 27. HOW DOES EMPLOYEE PLANS RULINGS AND AGREEMENTS HANDLE LETTER RULING
REQUESTS?
In general
.01 Employee Plans Rulings and Agreements will issue letter rulings on the matters and under the circumstances described in
section 24 of this revenue procedure and in the manner described in this section and section 29 of this revenue procedure.
Is not bound by informal opinion expressed
.02 Employee Plans Rulings and Agreements will not be bound by the informal opinion expressed by any authorized Service
representative under this procedure, and such an opinion cannot be relied upon as a basis for obtaining retroactive relief under
the provisions of § 7805(b).
Will return any letter ruling request mistakenly sent to wrong address
.03 A request for a letter ruling sent to EP Determinations will be returned to the sender so that the taxpayer can submit it to
the appropriate office.
Tells taxpayer if request lacks essential information during initial contact
.04 If a request for a letter ruling does not comply with all the provisions of this revenue procedure, the request will be
acknowledged, and the Employee Plans Rulings and Agreements representative will tell the taxpayer during the initial contact
which requirements have not been met.
Information must be submitted within 30 calendar days
.05 If the request lacks essential information, which may include additional information needed to satisfy the procedural
requirements of this revenue procedure, as well as substantive changes to transactions or documents needed from the taxpayer,

Revenue Procedure, Rev. Proc. 2025-4 (2024)

the Employee Plans Rulings and Agreements representative will inform the taxpayer during the initial contact that the request
will be closed if Employee Plans Rulings and Agreements does not receive the information within 30 calendar days and extension
of time is not granted. See section 27.10 of this revenue procedure for information on extension of time and instructions on
submissions of additional information.
Requires prompt submission of additional information requested after initial contact
.06 Material facts furnished to Employee Plans Rulings and Agreements by telephone or fax, or orally at a conference, must be
promptly confirmed by letter to Employee Plans Rulings and Agreements. This confirmation and any additional information
requested by Employee Plans Rulings and Agreements that is not part of the information requested during the initial contact
must be furnished within 21 calendar days to be considered part of the request.
Additional information submitted to Employee Plans Rulings and Agreements must be accompanied by the following
declaration: “Under penalties of perjury, I declare that I have examined this information, including accompanying
documents, and, to the best of my knowledge and belief, the information contains all the relevant facts relating to the
request for the information, and such facts are true, correct, and complete.” This declaration must be signed in accordance
with the requirements in section 6.02(14)(b) of this revenue procedure. A taxpayer who submits additional factual information
on several occasions may provide one declaration subsequent to all submissions that refers to all submissions.
Encourages use of fax, Taxpayer Digital Communications Secure Messaging, and the IRS Document Upload Tool
.07 To facilitate prompt action on letter ruling requests, taxpayers are encouraged to submit additional information by fax
as soon as the information is available. The Employee Plans Rulings and Agreements representative who requests additional
information can provide a telephone number to which the information can be faxed. A copy of this information and signed
penalties of perjury statement, however, must be mailed or delivered to Employee Plans Rulings and Agreements.
Taxpayers may be offered the option of using Taxpayer Digital Communications Secure Messaging, which provides secure
messaging and document sharing between the Service, taxpayers, and their representatives. For more information on secure
messaging, see Publication 5295, Secure Messaging for Tax Exempt and Government Entities.
The Service also provides the option of using the IRS Document Upload Tool, which provides a safe means for exchanging
documentation with the Service online. The IRS Document Upload Tool can be accessed using an access code provided for each
exchange in a notice or letter, or, if no access code is provided, by entering the number and title of the notice or letter for each
exchange. More information on the IRS Document Upload Tool can be found at www.irs.gov/ help/irs-document-upload-tool.
Where to send additional information
.08 Additional information can be sent by fax, Taxpayer Digital Communications Secure Messaging, the IRS Document Upload
Tool, or to the address provided by the Service representative who requested the information. See section 31 of this revenue
procedure for a list of Employee Plans addresses. The additional information should include the name and room number of the
Service representative who requested the information and the taxpayer's name and the case control number (which the Employee
Plans Rulings and Agreements representative can provide).
Number of copies of additional information to be submitted
.09 Generally, a taxpayer needs to submit only one copy of the additional information. However, in appropriate cases, Employee
Plans Rulings and Agreements may request additional copies of the information.
Extension of 30-day or 21-day period may be granted if justified

Revenue Procedure, Rev. Proc. 2025-4 (2024)

.10 An extension of the 30-day period under section 27.05 of this revenue procedure or the 21-day period under section 27.06
of this revenue procedure will be granted only if justified in writing by the taxpayer and approved by the manager of the group
to which the case is assigned. A request for extension should be submitted before the end of the 30-day or 21-day period. If
unusual circumstances close to the end of the 30-day or 21-day period make a written request impractical, the taxpayer, or
authorized representative, should notify Employee Plans Rulings and Agreements within the 30-day or 21-day period that there
is a problem and that the written request for extension will be coming soon. The taxpayer, or their authorized representative, will
be told promptly of the approval or denial of the requested extension, which will be confirmed later in writing. If the extension
request is denied, there is no right of appeal.
Case closed if taxpayer does not submit additional information
.11 If the taxpayer does not follow the instructions for submitting additional information or requesting an extension within the
time provided, a letter ruling will be issued on the basis of the information on hand, or, if appropriate, no letter ruling will
be issued. If Employee Plans Rulings and Agreements determines not to issue a letter ruling because essential information is
lacking, the case will be closed, and the taxpayer notified in writing. If Employee Plans Rulings and Agreements receives the
information after the letter ruling request is closed, the request may be reopened and treated as a new request. However, the
taxpayer may be required to pay another user fee before the case can be reopened.
Near the completion of the ruling process, advises taxpayer of conclusions and, if Employee Plans Rulings and
Agreements will rule adversely, offers the taxpayer the opportunity to withdraw the letter ruling request
.12 Generally, after the conference of right is held and before the letter ruling is issued, the Employee Plans Rulings and
Agreements representative will inform the taxpayer or the taxpayer's authorized representative of Employee Plans Rulings and
Agreements' final conclusions on the issues for which the letter ruling is sought. If Employee Plans Rulings and Agreements is
going to rule adversely, the taxpayer will be offered the opportunity to withdraw the letter ruling request. If the taxpayer or the
taxpayer's representative does not promptly notify the Employee Plans Rulings and Agreements representative of a decision to
withdraw the ruling request, the adverse letter will be issued. The user fee will not be refunded for a letter ruling request that
is withdrawn. See section 30.10 of this revenue procedure.
May request draft of proposed letter ruling near the completion of the ruling process
.13 To accelerate issuance of letter rulings, in appropriate cases near the completion of the ruling process, the Employee Plans
Rulings and Agreements representative may request that the taxpayer or the taxpayer's representative submit a proposed draft
of the letter ruling on the basis of discussions of the issues. The taxpayer, however, is not required to prepare a draft letter
ruling to receive a letter ruling.
The format of the submission should be discussed with the Employee Plans Rulings and Agreements representative who requests
the draft letter ruling. The representative usually can provide a sample format of a letter ruling and will discuss the facts, analysis,
and letter ruling language to be included. The draft will become part of the permanent files of Employee Plans Rulings and
Agreements.
The proposed letter ruling should be sent to the same address as any additional information and contain in the transmittal the
information that should be included with any additional information (for example, a penalties of perjury statement is required).
See section 27.06 of this revenue procedure.
SECTION 28. HOW DOES EMPLOYEE PLANS RULINGS AND AGREEMENTS SCHEDULE CONFERENCES
WITH TAXPAYERS?

Revenue Procedure, Rev. Proc. 2025-4 (2024)

Schedules a conference if requested by taxpayer
.01 A taxpayer may request a conference regarding a letter ruling request. Normally, a conference is scheduled only if Employee
Plans Rulings and Agreements considers it to be helpful in deciding the case or if an adverse decision is indicated. If conferences
are being arranged for more than one request for a letter ruling involving the same taxpayer, they will be scheduled so as to
cause the least inconvenience to the taxpayer. A taxpayer who wants to have a conference on the issue or issues involved should
indicate this in writing when, or soon after, filing the request.
If a conference has been requested, the taxpayer will be notified by telephone, if possible, of the time and place of the conference,
which must then be held within 21 calendar days after this contact. Instructions for requesting an extension of the 21-day period
and notifying the taxpayer or the taxpayer's representative of Employee Plans Rulings and Agreements' approval or denial of the
request for extension are the same as those described in section 27.10 of this revenue procedure regarding providing additional
information.
Permits taxpayer one conference of right
.02 A taxpayer is entitled, as a matter of right, to only one conference, except as described under section 28.05 of this revenue
procedure. This conference normally will be held at the group level and will be attended by a person who, at the time of the
conference, has the authority to sign the letter ruling in his or her own name or for the group manager.
If more than one group has taken an adverse position on an issue in a letter ruling request, or if the position ultimately adopted
by one group will affect that adopted by another, a representative from each group with the authority to sign in his or her own
name or for the group manager will attend the conference. If more than one subject is to be discussed at the conference, the
discussion will constitute a conference on each subject.
To have a thorough and informed discussion of the issues, the conference usually will be held after the group has had an
opportunity to study the case. However, at the request of the taxpayer, the conference of right may be held earlier.
No taxpayer has a right to appeal the action of a group to any other official of the Service. But see section 28.05 of this revenue
procedure for situations in which the Service may offer additional conferences.
Disallows verbatim recording of conferences
.03 Because conference procedures are informal, no tape, stenographic, or other verbatim recording of a conference may be
made by any party.
Makes tentative recommendations on substantive issues
.04 The senior Employee Plans Rulings and Agreements representative present at the conference ensures that the taxpayer has
the opportunity to present views on all the issues in question. A Service representative explains Employee Plans Rulings and
Agreements' tentative decision on the substantive issues and the reasons for that decision. If the taxpayer asks Employee Plans
Rulings and Agreements to limit the retroactive effect of any letter ruling or limit the revocation or modification of a prior letter
ruling, an Employee Plans Rulings and Agreements representative will discuss the recommendation concerning this issue and
the reasons for the recommendation. However, the representatives will not make a commitment regarding the conclusion that
Employee Plans Rulings and Agreements intends to adopt.
May offer additional conferences

Revenue Procedure, Rev. Proc. 2025-4 (2024)

.05 Employee Plans Rulings and Agreements will offer the taxpayer an additional conference if, after the conference of right,
an adverse holding is proposed, but on a new issue, or on the same issue but on different grounds from those discussed at the
first conference. There is no right to another conference if a proposed holding is reversed at a higher level with a result less
favorable to the taxpayer if the grounds or arguments on which the reversal is based were discussed at the conference of right.
The limit on the number of conferences to which a taxpayer is entitled does not prevent Employee Plans Rulings and Agreements
from offering additional conferences, including conferences with an official higher than the group level, if Employee Plans
Rulings and Agreements determines they are needed. Such conferences are not offered as a matter of course simply because the
group has reached an adverse decision. In general, conferences with higher level officials are offered only if Employee Plans
Rulings and Agreements determines that the case presents significant issues of tax policy or tax administration and that the
consideration of these issues would be enhanced by additional conferences with the taxpayer.
Requires written confirmation of information presented at conference
.06 The taxpayer should furnish to Employee Plans Rulings and Agreements any additional data, reasoning, precedents, etc.,
that were proposed by the taxpayer and discussed at the conference but not previously or adequately presented in writing. The
taxpayer must furnish the additional information within 21 calendar days from the date of the conference. See section 27.06 of
this revenue procedure for instructions on submission of additional information. If the additional information is not received
within that time, a ruling will be issued on the basis of the information on hand or, if appropriate, no ruling will be issued.
Procedures for requesting an extension of the 21-day period and notifying the taxpayer or the taxpayer's representative of
Employee Plans Rulings and Agreements' approval or denial of the requested extension are the same as those stated in section
27.10 of this revenue procedure regarding submitting additional information.
May schedule a pre-submission conference
.07 Sometimes it will be advantageous to both Employee Plans Rulings and Agreements and the taxpayer to hold a conference
before the taxpayer submits the letter ruling request to discuss substantive or procedural issues relating to a proposed transaction.
These conferences are held only: if the identity of the taxpayer is provided to Employee Plans Rulings and Agreements if the
taxpayer actually intends to make a request, if the request involves a matter on which a letter ruling is ordinarily issued, and
at the discretion of Employee Plans Rulings and Agreements and as time permits. For example, a pre-submission conference
will not be held on an issue if, at the time the pre-submission conference is requested, the identical issue is involved in the
taxpayer's return for an earlier period and that issue is being examined. See section 24 of this revenue procedure. Generally, the
taxpayer will be asked to provide a statement of whether the issue is an issue on which a letter ruling is ordinarily issued and
a draft of the letter ruling request or other detailed written statement of the proposed transaction, issue(s), and legal analysis
before the pre-submission conference. If the taxpayer's representative will attend the pre-submission conference, a power of
attorney form is required. A Form 2848, Power of Attorney and Declaration of Representative, must be used to provide the
representative's authorization.
Any discussion of substantive issues at a pre-submission conference is advisory only, is not binding on the Service, and cannot
be relied upon as a basis for obtaining retroactive relief under the provisions of § 7805(b). See section 3.06(2) of this revenue
procedure. A letter ruling request submitted following a pre-submission conference will not necessarily be assigned to the group
that held the pre-submission conference.
May schedule a conference to be held by telephone
.08 A taxpayer may request that a conference of right be held by telephone. If the request is approved, the taxpayer will be
advised when to call the Employee Plans Rulings and Agreements representatives (not a toll-free call).

Revenue Procedure, Rev. Proc. 2025-4 (2024)

SECTION 29. WHAT EFFECT WILL A LETTER RULING HAVE?
Has same effect as a determination letter
.01 Except as described in this section 29, a letter ruling issued by Employee Plans Rulings and Agreements has the same effect
as a determination letter ruling issued to a taxpayer under Part II of this revenue procedure.
Will not apply to another taxpayer
.02 A taxpayer may not rely on a letter ruling issued to another taxpayer. See § 6110(k)(3).
Will be used by the Service in examining the taxpayer's return
.03 When determining a taxpayer's liability, the Service must ascertain whether—
(1) the conclusions stated in the letter ruling are properly reflected in the return;
(2) the representations upon which the letter ruling was based reflected an accurate statement of the material facts;
(3) the transaction was carried out substantially as proposed; and
(4) there has been any change in the law that applies to the period during which the transaction or continuing series of transactions
were consummated.
May be revoked or modified if found to be in error
.04 A letter ruling found to be in error or not in accord with the current views of the Service may be revoked or modified,
unless it was part of a closing agreement as described in section 3.03 of this revenue procedure. If a letter ruling is revoked or
modified, the revocation or modification applies to all years open under the period of limitation unless a request to limit the
retroactive effect of a revocation or modification has been granted under § 7805(b). A request to limit the retroactive revocation
or modification of a letter ruling issued by Employee Plans Rulings and Agreements should be submitted to the agent or specialist
assigned to the case, and should otherwise follow the procedures described in section 23.08 of this revenue procedure.
A letter ruling may be revoked or modified by—
(1) a letter giving notice of revocation or modification to the taxpayer to whom the letter ruling was issued;
(2) the enactment of legislation or ratification of a tax treaty;
(3) a decision of the United States Supreme Court;
(4) the issuance of temporary or final regulations; or
(5) the issuance of a revenue ruling, revenue procedure, notice, or other statement published in the Internal Revenue Bulletin.
Consistent with these provisions, if a letter ruling relates to a continuing action or a series of actions, it will ordinarily be applied
until any one of the events described above occurs or until the letter ruling is specifically withdrawn by the Service.

Revenue Procedure, Rev. Proc. 2025-4 (2024)

Publication of a notice of proposed rulemaking will not affect the application of any letter ruling issued under this revenue
procedure.
If a letter ruling is revoked or modified by a letter to the taxpayer, the letter will state whether the revocation or modification
is retroactive. If a letter ruling is revoked or modified by the issuance of final or temporary regulations or by the publication
of a revenue ruling, revenue procedure, notice, or other statement in the Internal Revenue Bulletin, the document may contain
a statement as to its retroactive effect on letter rulings.
Letter ruling revoked or modified based on material change in facts applied retroactively
.05 The revocation or modification of a letter ruling will be applied retroactively to the taxpayer for whom the letter ruling was
issued or to a taxpayer whose tax liability was directly involved in the letter ruling if—
(1) there was a misstatement or omission of controlling facts;
(2) the facts at the time of the transaction are materially different from the controlling facts on which the letter ruling was
based; or
(3) the transaction involves a continuing action or series of actions and the controlling facts change during the course of the
transaction.
Not otherwise generally revoked or modified retroactively
.06 If the revocation or modification of a letter ruling occurs, for reasons other than a change in facts as described in section
29.05 of this revenue procedure, the revocation or modification will generally not be applied retroactively to the taxpayer for
whom the letter ruling was issued or to a taxpayer whose tax liability was directly involved in the letter ruling provided that—
(1) there was no change in the applicable law;
(2) the letter ruling was originally issued for a proposed transaction; and
(3) the taxpayer directly involved in the letter ruling acted in good faith in relying on the letter ruling, and revoking or modifying
the letter ruling retroactively would be to the taxpayer's detriment.
If a letter ruling is revoked or modified by a letter with retroactive effect, the letter will, except in fraud cases, state the grounds
on which the letter ruling is being revoked or modified and explain the reasons why it is being revoked or modified retroactively.
Will not apply to a similar transaction in same year or any other year
.07 A letter ruling issued by Employee Plans Rulings and Agreements on a particular transaction represents a holding of the
Service on that transaction only. It will not apply to a similar transaction in the same year or any other year. Except in unusual
circumstances, the application of that letter ruling to the transaction will not be affected by the later issuance of regulations
(either temporary or final) if conditions (1) through (3) in section 29.06 of this revenue procedure are met.
Retroactive effect of revocation or modification applied to a continuing action or series of actions
.08 If a letter ruling is issued by Employee Plans Rulings and Agreements covering a continuing action or series of actions
and the letter ruling is later found to be in error or no longer in accord with the position of the Service, the Service ordinarily

Revenue Procedure, Rev. Proc. 2025-4 (2024)

will limit the retroactive effect of revocation or modification to a date that is not earlier than that on which the letter ruling
is revoked or modified.
May be retroactively revoked or modified if the transaction is completed without reliance on the letter ruling
.09 A taxpayer is not protected against retroactive revocation or modification of a letter ruling involving a transaction completed
before the issuance of the letter ruling or involving a continuing action or series of actions occurring before the issuance of the
letter ruling, because the taxpayer did not enter into the transaction relying on a letter ruling.
Taxpayer may request that retroactivity be limited
.10 Under § 7805(b), the Service may prescribe the extent to which a revocation or modification of a letter ruling will be applied
without retroactive effect. See section 23.08 of this revenue procedure for further explanation of the procedures for requesting
relief under § 7805(b).
PART IV. USER FEES
SECTION 30. WHAT ARE THE USER FEE REQUIREMENTS FOR REQUESTING ADVICE FROM EMPLOYEE
PLANS RULINGS AND AGREEMENTS?
Legislation authorizing user fees
.01 Section 7528 directs the Secretary or a delegate to establish a program requiring the payment of user fees for requests to
Employee Plans Rulings and Agreements for letter rulings, opinion letters, determination letters, and similar requests. The fees
charged under the program: (1) are to vary according to categories or subcategories established by the Secretary or a delegate;
(2) are to be determined after considering the average time for, and difficulty of, complying with requests in each category and
subcategory; and (3) are payable in advance. Section 7528(b)(3) directs the Secretary or a delegate to provide for exemptions
and reduced fees under the program as the Secretary or a delegate determines to be appropriate, but the average fee applicable
to each category may not be less than the amount specified in § 7528.
Requests to which user fees apply
.02 In general, user fees apply to all requests for letter rulings, opinion letters, determination letters, advisory letters, and
compliance statements submitted by or on behalf of taxpayers, sponsoring organizations or other entities as described in this
revenue procedure. Requests to which a user fee is applicable must be accompanied by the appropriate fee as determined from
the fee schedule set forth in Appendix A of this revenue procedure. The fee may be refunded in limited circumstances as set
forth in section 30.10 of this revenue procedure.
Requests and other actions that do not require the payment of a user fee
.03 Actions that do not require the payment of a user fee include the following:
(1) Elections pertaining to automatic extensions of time under § 301.9100-1;
(2) Use of forms that are not to be filed with the Service (for example, no user fee is required in connection with the use of
Form 5305, Traditional Individual Retirement Trust Account, or Form 5305—A, Traditional Individual Retirement Custodial
Account, to adopt an individual retirement account under § 408(a));

Revenue Procedure, Rev. Proc. 2025-4 (2024)

(3) In general, plan amendments whereby sponsors amend their plans by adopting, word-for-word, the model language set forth
in a revenue procedure which states that the amendment should not be submitted to the Service and that the Service will not
issue new opinion, ruling or determination letters for plans that are amended solely to add the model language; and
(4) Change in accounting period permitted by a published revenue procedure that permits an automatic change without prior
approval of the Commissioner.
Exemptions from the user fee requirements
.04 The following exemptions, and only these exemptions, apply to the user fee requirements.
No user fees are charged to:
(1) Departments, agencies, or instrumentalities of the United States that certify that they are seeking a letter ruling, determination
letter, opinion letter or similar letter on behalf of a program or activity funded by federal appropriations. The fact that a user
fee is not charged has no bearing on whether an applicant is treated as an agency or instrumentality of the United States for
purposes of any provision of the Code except for § 7528.
(2) Eligible employers within the meaning of § 7528(b)(2)(C)(ii) who request a determination letter with respect to a qualified
plan within the first five plan years or, if later, the end of any remedial amendment period with respect to the plan that begins
within the first five plan years. See, Instructions to Form 8717, User Fee for Employee Plans Determination Letter Request,
and Notice 2002-1, 2002-1 CB 283, as amplified by Notice 2003-49, 2003-2 CB 294, and Notice 2017-1.
User Fees under EPCRS
.05 User fees for submissions under VCP are set forth in Appendix A of this revenue procedure. For further guidance on EPCRS,
see Rev. Proc. 2021-30.
Requests involving multiple offices, fee categories, issues, transactions, or entities
.06
(1) Requests involving several offices. If a request dealing with only one transaction involves more than one of the offices within
the Service (for example, one issue is under the jurisdiction of the Office of Associate Chief Counsel (Employee Benefits,
Exempt Organizations, and Employment Taxes) and another issue is under the jurisdiction of the Commissioner (Tax Exempt
and Government Entities Division), the taxpayer is only responsible for the payment of the single highest fee that could be
charged by any of the offices involved. See Rev. Proc. 2025-1, this Bulletin, for the user fees applicable to issues under the
jurisdiction of the Office of Associate Chief Counsel (Corporate), the Office of Associate Chief Counsel (Financial Institutions
and Products), the Office of Associate Chief Counsel (Income Tax and Accounting), the Office of Associate Chief Counsel
(Passthroughs and Special Industries), the Office of Associate Chief Counsel (Procedure and Administration), the Office of
Associate Chief Counsel (International), or the Office of Associate Chief Counsel (Employee Benefits, Exempt Organizations,
and Employment Taxes).
(2) Requests involving several fee categories. If a request dealing with only one transaction involves more than one fee category,
the taxpayer is responsible only for payment of the single highest fee that could be charged for any of the categories involved.
(3) Requests involving several issues. A request is treated as one request if the request deals with only one transaction but
involves several issues. In such instances, only one fee applies; namely, the fee that applies to the particular category or

Revenue Procedure, Rev. Proc. 2025-4 (2024)

subcategory involved. The addition of a new issue relating to the same transaction will not result in an additional fee unless
the issue places the transaction in a higher fee category.
(4) Requests involving several unrelated transactions. In situations in which: (a) a request involves several transactions or (b)
a request for a change in accounting period involves several unrelated items, each transaction or item is treated as a separate
request. As a result, a separate fee will apply for each unrelated transaction or item. An additional fee also will apply if the
request is changed by the addition of an unrelated transaction or item not contained in the initial submission. As a result, a
separate fee will apply for each unrelated transaction or item.
(5) Requests for separate letter rulings for several entities. Each entity involved in a transaction that desires a separate letter
ruling in its own name must pay a separate fee. Payment of a separate fee is required regardless of whether the transaction or
transactions may be viewed as related.
Method of payment
.07
(1) Payment of user fees for determination letter applications. User fees for determination letter applications must be paid by
using www.pay.gov. DO NOT use Form 8717 to submit user fee on applications submitted electronically.
(2) Payment of VCP user fees. User fees should be made using the payment methods available on www.pay.gov. The Service no
longer accepts paper submissions under VCP. See Rev. Proc. 2021-30 for detailed procedures on the VCP submission process.
(3) Payment of user fees for pre-approved plan submissions. User fees for pre-approved plan submissions for opinion letters
on qualified plans under § 401(a) and § 403(b) pre-approved plans must be paid by using www.pay.gov. DO NOT use Form
8717-A to submit user fees on applications submitted electronically.
(4) Payment of user fees for letter ruling requests for IRAs under § 408. Each request to Employee Plans Rulings and Agreements
for a letter ruling must be accompanied by a check, payable to the United States Treasury, in the appropriate amount. Taxpayers
should not send cash. The payment of user fees for letter ruling requests may not be made on www.pay.gov.
The check may be converted to an electronic fund transfer. “Electronic fund transfer” is the term used to refer to the process in
which the Service electronically instructs the financial institution holding the funds to transfer funds from the account named
on the check to the United States Treasury account, rather than processing the check. By sending a completed, signed check to
the Service, the Service is authorized to copy the check and to use the account information from the check to make an electronic
fund transfer from the account for the same amount as the check. If the electronic fund transfer cannot be processed for technical
reasons, the Service is authorized to process the copy of the check.
The electronic fund transfer from an account will usually occur within 24 hours, which is faster than a check is normally
processed. Therefore, it is necessary to ensure there are sufficient funds available in the checking account when the check is
sent to the Service. The check will not be returned to the applicant from its financial institution.
Transmittal forms
.08
(1) Determination Letter applications must be made to the Service using www.pay.gov using the applicable Form 5300
series application. In addition, opinion letter applications using the applicable Form 4461 series application must be made on
www.pay.gov.

Revenue Procedure, Rev. Proc. 2025-4 (2024)

(2) VCP submissions must be made to the Service using www.pay.gov, on Form 8950, Application for Voluntary Correction
Program (VCP) Submission under the Employee Plans Compliance Resolution System (EPCRS), embedded in www.pay.gov. If
a VCP submission is made to the Service but the user fee payment did not go through or is less than the applicable amount, Form
8951, Additional User Fee Payment for Open Application for Voluntary Correction Program (VCP), embedded in www.pay.gov,
should be submitted to make the new payment. A duplicate Form 8950 should not be submitted. Requests for a VCP presubmission conference must also be made via www.pay.gov by submitting a Form 8950. See section 10.01(2) of Rev. Proc.
2021-30.
Effect of nonpayment or payment of incorrect amount
.09 Except as provided in Part II of this revenue procedure, it will be the general practice of Employee Plans Rulings and
Agreements that:
(1) The respective offices within Employee Plans Rulings and Agreements that are responsible for issuing letter ruling or
determination letters will exercise discretion in deciding whether to immediately return submissions that are not accompanied
by a correct user fee. In those instances in which the submission is not immediately returned, the requester will be contacted
and given a reasonable period of time to submit the proper fee. If the proper fee is not received within a reasonable amount of
time, the entire submission will then be returned. However, the respective offices of Employee Plans Rulings and Agreements,
in their discretion, may defer substantive consideration of a submission until proper payment has been received.
(2) The return of a submission to the requester may adversely affect substantive rights if the submission is not perfected and
resubmitted to Employee Plans Rulings and Agreements within 30 days of the date of the cover letter returning the submission.
(3) If the user fee included with the VCP submission is less than the user fee required by Appendix A or if no fee is submitted,
the submission may not be processed.
Refunds of user fees
.10 In general, the user fee will not be refunded unless the Service declines to rule or make a determination on all issues for
which a ruling or determination letter is requested.
(1) The following situations are examples in which the fee will not be refunded:
(a) The request for a letter ruling or determination letter is withdrawn at any time subsequent to its receipt by the Service, unless
the only reason for withdrawal is that the Service has advised the requester that a higher user fee than was sent with the request
is applicable and the requester is unwilling to pay the higher fee. For example, no fee will be refunded in cases in which the
taxpayer has been advised that a proposed adverse ruling is contemplated and subsequently withdraws its submission.
(b) The request is procedurally deficient, although accompanied by the proper fee or an overpayment, and it is not timely
perfected upon request. If there is a failure to timely perfect the request, the case will be considered closed and the failure to
perfect will be treated as a withdrawal for purposes of this revenue procedure.
(c) In the case of a request for a letter ruling, if the case has been closed by Employee Plans Rulings and Agreements because
essential information has not been submitted timely, the request may be reopened and treated as a new request. However, the
requester must pay another user fee before the case can be reopened. See section 27.11 of this revenue procedure. In the case of
a request for a determination letter, if the case has been closed by EP Determinations because the requested information has not
been timely submitted, the case will be closed, and the user fee will not be refunded. See section 10.11 of this revenue procedure.

Revenue Procedure, Rev. Proc. 2025-4 (2024)

(d) A letter ruling, determination letter, etc., is revoked in whole or in part at the initiative of the Service. The fee paid at the
time the original letter ruling, determination letter, etc., was requested will not be refunded.
(e) The request contains several issues and the Service rules on some, but not all, of the issues. The highest fee applicable to
the issues on which the Service rules will not be refunded.
(f) The requester asserts that a letter ruling the requester received covering a single issue is erroneous or not responsive (other
than an issue on which the Service has declined to rule) and requests reconsideration. The Service, upon reconsideration, does
not agree that the letter ruling is erroneous or is not responsive.
(g) The situation is the same as described in subparagraph (f) of this section 30.10(1) except that the letter ruling covered several
unrelated transactions. The Service, upon reconsideration, does not agree with the requester that the letter ruling is erroneous
or is not responsive for all the transactions, but does agree that it is erroneous as to one or more of the transactions. The fee
accompanying the request for reconsideration will not be refunded except to the extent applicable to any transaction for which
the Service agrees the letter ruling was in error.
(h) The request is for a supplemental letter ruling, determination letter, etc., concerning a change in facts (whether significant
or not) relating to the transaction on which the Service ruled.
(i) The request is for reconsideration of an adverse or partially adverse letter ruling or a final adverse determination letter, and
the taxpayer submits arguments and authorities not submitted before the original letter ruling or determination letter was issued.
(2) The following situations are examples in which the user fee will be refunded:
(a) In a situation to which section 30.10(1)(i) of this revenue procedure does not apply, the taxpayer asserts that a letter ruling
the taxpayer received covering a single issue is erroneous or is not responsive (other than an issue on which the Service declined
to rule) and requests reconsideration. Upon reconsideration, the Service agrees that the letter ruling is erroneous or is not
responsive. The fee accompanying the taxpayer's request for reconsideration will be refunded.
(b) In a situation to which section 30.10(1)(i) of this revenue procedure does not apply, the requester requests a supplemental
letter ruling, determination letter, etc., to correct a mistake that Employee Plans Rulings and Agreements agrees it made in
the original letter ruling, determination letter, etc., such as a mistake in the statement of facts or in the citation of a Code
section. Once Employee Plans Rulings and Agreements agrees that it made a mistake, the fee accompanying the request for the
supplemental letter ruling, determination letter, etc., will be refunded.
(c) The taxpayer requests and is granted relief under § 7805(b) in connection with the revocation, in whole or in part, of a
previously issued letter ruling. The fee accompanying the request for relief will be refunded.
(d) In a situation to which section 30.10(1)(b) of this revenue procedure would otherwise apply, except that Employee Plans
Rulings and Agreements does not request perfection of the procedural deficiencies in the application but rather does not accept
the application and returns it to the requester, the fee accompanying the request will be returned or refunded.
(e) In a situation to which section 30.10(1)(e) of this revenue procedure applies, the requester requests reconsideration of the
Service's decision not to rule on an issue. Once Employee Plans Rulings and Agreements agrees to rule on the issue, the fee
accompanying the request for reconsideration will be refunded.
(3) VCP Submissions. For refunds relating to VCP submissions, see Rev. Proc. 2021-30, section 10.07(2).
Request for reconsideration of user fee

Revenue Procedure, Rev. Proc. 2025-4 (2024)

.11 A taxpayer that believes the user fee charged by Employee Plans Rulings and Agreements for its request for a letter ruling,
determination letter, etc., is either not applicable or incorrect and wishes to receive a refund of all or part of the amount paid
(see section 30.10 of this revenue procedure) may request reconsideration of the user fee and, if desired, the opportunity for an
oral discussion by sending a letter to the Service at the applicable Post Office Box or other address provided in section 31 of this
revenue procedure. Both the incoming envelope and the letter requesting such reconsideration should be prominently marked
“USER FEE RECONSIDERATION REQUEST.” No user fee is required for these requests. The request must be marked for
the attention of the appropriate unit as listed in the table below.
If the matter involves primarily:

Mark for the attention of:

Employee plans letter ruling requests and all other employee Employee Plans Rulings and Agreements
plans matters handled by Employee Plans Rulings and
Agreements
Opinion letter and advisory letter requests pursuant to Rev.
Proc. 2013-22 and Rev. Proc. 2021-37

Area Manager, EP Determinations

Employee plans determination letter requests and opinion
letter requests pursuant

Area Manager, EP Determinations

to Rev. Proc. 2016-37 and Rev. Proc. 2017-41
Employee plans determination letter requests and opinion
letter requests pursuant

Area Manager, EP

to Rev. Proc. 2023-37

Determinations

Notwithstanding the above, user fees associated with submissions made under VCP are fixed, apply to all plan sponsors, and
generally will not be refunded. However, if a taxpayer believes it submitted an incorrect fee relating to a VCP submission,
the taxpayer should contact the Service employee who is working the case to determine whether a partial refund or additional
payment is applicable. If the taxpayer is not in contact with a specific Service employee with regard to the taxpayer's submission,
the taxpayer may call the VCP Case Status telephone number at (626) 927-2011. If there is a disagreement as to the fee that
applies to a specific VCP case, the matter may be discussed with the Service employee's manager.
SECTION 31. WHERE TO SUBMIT REQUESTS FOR LETTER RULINGS, OPINION LETTERS, ADVISORY
LETTERS, DETERMINATION LETTERS, AND COMPLIANCE STATEMENTS FROM EMPLOYEE PLANS
RULINGS AND AGREEMENTS?
Letter rulings and opinion letters
.01 Requests should be mailed to the appropriate address provided in this section 31.01.
(1) Employee plans letter rulings under Rev. Procs. 87-50, 90-49, 2003-16, 2010-52, 2017-57, 2024-32, or this revenue
procedure:
· Internal Revenue Service
· Attention: EP Letter Rulings
· P.O. Box 12192

Revenue Procedure, Rev. Proc. 2025-4 (2024)

· TE/GE Stop 31A Team 105
· Covington, KY 41012-0192

(2) Employee plan opinion letters under Rev. Procs. 87-50, 97-29, 98-59, or 2010-48:
· Internal Revenue Service
· Attention: EP Opinion Letters
· P.O. Box 12192
· TE/GE Stop 31A Team 105
· Covington, KY 41012-0192

Announcement 2022-6 temporarily suspends the opinion letter program for prototype IRAs (traditional, Roth, and SIMPLE
IRAs), SEPs (including salary reduction SEPs (SARSEPs)), and SIMPLE IRA plans.
(3) Requests for all the above that are shipped by Express Mail or a delivery service should be sent to:
· Internal Revenue Service
· Attention: EP Determination Letters
· TE/GE Stop 31A Team 105
· 7940 Kentucky Drive
· Florence, KY 41042

Note: Hand-delivered requests must be marked RULING REQUEST SUBMISSION. The delivery should be made to the
following address between the hours of 8:30 a.m. and 4:00 p.m., where a receipt will be given:
· Courier's Desk
· Internal Revenue Service
· Attention: EP Letter Rulings
· TE/GE Stop 31A Team 105
· 7940 Kentucky Drive
· Florence, KY 41042

Determination letters — electronic submissions only

Revenue Procedure, Rev. Proc. 2025-4 (2024)

.02
Requests for determination letters on the qualified status of employee plans under § 401(a), 403(a), 409, or 4975(e)(7), whether
a plan meets the requirements of § 403(b), and the exempt status of any related trust under § 501 are handled by the EP
Determinations Office. These requests must be submitted on www.pay.gov and may not be mailed to the Service. If a paper
submission is mailed, the submission will be returned to the applicant, including any submitted paper checks.
Opinion and advisory letters — electronic submissions only
.03
(1) The following types of requests and applications are handled by EP Determinations and must be submitted on www.pay.gov
and may not be mailed to the Service. If a paper submission is mailed, the submission will be returned to the applicant, including
any submitted paper checks.
(a) Requests for opinion letters on the form of pre-approved employee plans under § 401(a) or § 403(a) for Cycle 3 pursuant to
Rev. Proc. 2017-41 and for Cycle 4 (and subsequent cycles) pursuant to Rev. Proc. 2023-37;
(b) Requests for § 403(b) prototype opinion letters and for § 403(b) VS advisory letters for § 403(b) pre-approved plans under
Rev. Proc. 2013-22; and
(c) Requests of § 403(b) pre-approved plans for opinion letters under Rev. Proc. 2021-37.
VCP compliance statements — electronic submissions only
.04
VCP submissions (including requests for pre-submission conferences) may not be mailed to the Service. If this occurs, the
submissions will be returned to the applicant, including any submitted paper checks. VCP submissions, including payment of
the user fee, are made to the Service on www.pay.gov. For further details, see Form 8950 instructions and sections 10 and 11
of Rev. Proc. 2021-30.
SECTION 32. WHAT IS THE EFFECT OF THIS REVENUE PROCEDURE ON OTHER DOCUMENTS?
Rev. Proc. 2024-4 is superseded.
SECTION 33. EFFECTIVE DATE
This revenue procedure is effective January 1, 2025.
SECTION 34. PAPERWORK REDUCTION ACT
The collections of information contained in this revenue procedure have been reviewed and approved by the Office of
Management and Budget in accordance with the Paperwork Reduction Act (44 U.S.C. § 3507) under control number 1545-1520.
An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless the
collection of information displays a valid OMB control number.

Revenue Procedure, Rev. Proc. 2025-4 (2024)

The collections of information in this revenue procedure are in sections 6.02, 6.03, 6.05, 6.06, 10.03, 10.08, 10.11, 10.14, 10.15,
10.17, 11.04, 16, 17, 18, 19A, 19B, 20A, 20B, 21.02, 22.03, 23.02, 23.08, 27.05, 27.06, 27.07, 27.08, 27.09, 27.10, 27.13, 28.01,
28.06, 28.07, and 29.10 of this revenue procedure, and in Appendices C and E of this revenue procedure. This information
is required to evaluate and process the request for a letter ruling or determination letter, and with respect to determination
letters, information collected will be used to determine whether a plan is entitled to favorable tax treatment as a qualified plan.
In addition, this information will be used to help the Service delete certain information from the text of the letter ruling or
determination letter before it is made available for public inspection, as required by §§ 6110 and 6104. The collections of
information are required to obtain a letter ruling or determination letter. The likely respondents are individuals, businesses or
other for-profit institutions, tax exempt organizations, and government entities.
The estimated total annual reporting and/or recordkeeping burden with respect to letter ruling requests is 769 hours. The
estimated total annual reporting and/or recordkeeping burden with respect to determination letters is 38,067 hours.
The estimated annual burden per respondent/recordkeeper varies from 15 minutes to 40 hours, depending on individual
circumstances and the type of request involved, with an estimated average burden of 6.01 hours for letter ruling requests and
3.02 hours for determination letter requests. The estimated number of respondents and/or recordkeepers is 128 for letter rulings
and 12,605 for determination letters.
For letter rulings, the estimated annual frequency of responses is one request per applicant, except that a taxpayer requesting
a letter ruling may also request a pre-submission conference.
For determination letters, the estimated annual frequency of responses (used for reporting requirements only) is once every
three years.
Books or records relating to a collection of information must be retained as long as their contents may become material in the
administration of any internal revenue law. Generally, tax returns and tax return information are confidential, as required by
§ 6103.
DRAFTING INFORMATION
The principal author of this revenue procedure is Jessica Weinberger of the Office of Associate Chief Counsel (Employee
Benefits, Exempt Organizations, and Employment Taxes). For further information regarding submission and processing of
requests under this revenue procedure, contact Ada Perry, Employee Plans, at 202-317-5850 (not a toll-free number).
APPENDIX A
SCHEDULE OF USER FEES
The amount of the user fee payable with respect to each category or subcategory of submission is as set forth in the following
schedule.
CATEGORY

USER FEE

.01 Letter ruling requests
(1) Computation of exclusion for annuitant under § 72

$1,000

(2) Change in plan year (Form 5308, Request for Change in Plan/Trust
Year)

$1,000

Revenue Procedure, Rev. Proc. 2025-4 (2024)

Note: No user fee is required if the requested change is permitted to be
made pursuant to the procedure for automatic approval set forth in Rev.
Proc. 87-27, 1987-1 CB 769. In such a case, Form 5308 should not be
submitted to the Service.
(3) Five-Year Automatic Extension of the Amortization Period

$7,500

(4) Changes in funding methods, including any change in the
determination of the value of plan assets or liabilities (see Section 4 of
Rev. Proc. 2017-57)

$10,000

(5) Change in in actuarial assumptions under § 412, 430, 431, or 433

$10,000

(6) All other letter rulings under jurisdiction of the Employee Plans
Office (see section 24.01 of this revenue procedure)

$12,500

.02 Opinion letters on prototype IRAs, SEPs, SIMPLE IRAs, SIMPLE
IRA Plans, Roth IRAs, and dual-purpose IRAs (until further notice,
Announcement 2022-6 temporarily suspends the issuance of opinion
letters on IRAs)

$2,500

Note: If a mass submitter submits, in any 12-month period ending
January 31, more than 300 applications on behalf of word-for-word
adopters of prototype IRAs or prototype dual-purpose IRAs with respect
to a particular plan document, only the first 300 such applications will be
subject to the fee; no fee will apply to those in excess of the first 300 such
applications submitted within the 12-month period.
.03 Opinion letters on pre-approved plans submitted pursuant to Rev.
Proc. 2017-41 (§ 401(a))
(1) Provider's word-for-word adoption of mass submitter's basic plan
document per adoption agreement or single document plan

$300

(2) Assumption of sponsorship of a pre-approved plan, without any
amendment to the plan document, by a new entity, as evidenced by a
change of employer identification number, per basic plan document or
single document plan

$300

(3) Change in name and/or address of a provider of a pre-approved plan
per basic plan document or single document plan

None

.04 Opinion letters on pre-approved plans submitted pursuant to Rev.
Proc 2021-37 (§ 403(b))
(1) Provider's word-for-word adoption of mass submitter's basic plan
document per adoption agreement or single document plan

$300

(3) Change in name and/or address of a provider of a pre-approved plan
per basic plan document or single document plan

None

.05 Opinion letters on § 403(b) prototype plans pursuant to Rev. Proc.
2013-22 and Rev. Proc. 2014-28
© 2025 Thomson Reuters. No claim to original U.S. Government Works.

Revenue Procedure, Rev. Proc. 2025-4 (2024)

(1) Assumption of sponsorship of an approved § 403(b) prototype
plan, without any amendment to the plan document, by a new entity, as
evidenced by a change of employer identification number, per basic plan
document or single document plan

$300

(2) Change in name and/or address of sponsor of an approved § 403(b)
prototype plan, per basic plan document or single document plan

None

.06 Opinion letters on pre-approved plans submitted pursuant to Rev.
Proc. 2023-37 (§ 401(a))
(1) Mass submitter and non-mass submitter plans with adoption
agreements
(a) per basic plan document, with one adoption agreement

$20,000

(b) per each additional adoption agreement

$15,000

(2) Mass submitter and non-mass submitter single document plans (no
adoption agreements)
(a) per each single document plan

$32,000

(3) Provider's word-for-word adoption of mass submitter's basic plan
document per adoption agreement or single document plan

$300

(4) Provider's minor modification of mass submitter's basic plan
document per adoption agreement or single document plan

$1,000

(5) Assumption of sponsorship of a pre-approved plan, without any
amendment to the plan document, by a new entity, as evidenced by a
change of employer identification number, per basic plan document or
single document plan

$300

(6) Change in name and/or address of a provider of a pre-approved plan
per basic plan document or single document plan

None

.07 Advisory letters on § 403(b) VS plans pursuant to Rev. Proc. 2013-22
and Rev. Proc. 2014-28
(1) Assumption of sponsorship of an approved § 403(b) VS plan, without
any amendment to the plan document, by a new entity, as evidenced by a
change of employer identification number, per specimen plan

$300

(2) Change in name and/or address of practitioner of an approved §
403(b) VS specimen plan, per specimen plan

None

.08 Determination letters Determination Letters: Form 5300 (Application
for Determination for Employee Benefit Plan) Form 5300 (Application
for Determination for Employee Benefit Plan, § 403(b) plans, with 100 or
more participants) Note: the number of participants is determined on the
last day of the plan year before submission.

$2,700 $2,700

(c) Form 5300 (Application for Determination for Employee Benefit
Plan, § 403(b) small plans with fewer than 100 participants) Note: the
number of participants is determined on the last day of the plan year
before submission.
© 2025 Thomson Reuters. No claim to original U.S. Government Works.

$300

Revenue Procedure, Rev. Proc. 2025-4 (2024)

(d) Form 5307 (Application for Determination for Adopters of Modified
Nonstandardized Pre-Approved Plans)

$1,200

(e) Form 5310 (Application for Determination for Terminating Plan)

$3,500

(f) Multiple employer qualified plans (Form 5300)

$4,200

(g) Multiple employer qualified plans (Form 5310), regardless of number
of participants

$4,200

(2) Group trusts contemplated by Rev. Rul. 81-100, 1981-1 CB 326, Rev.
Rul. 2004-67, 2004-2 CB 28, Rev. Rul. 2011-1, 2011-2 IRB 251, Rev.
Rul. 2014-24, 2014-37 IRB 529. Form 5316, Application for Group or
Pooled Trust Ruling, is available for group trust submissions.

$1,000

.09 User Fees for VCP submissions under EPCRS Revenue Procedure
2021-30
(1) Regular submissions under VCP. (For a special rule relating to
terminating Orphan Plans see section 4.08 of Rev. Proc. 2021-30):
Plans with assets of—
(a) $500,000 or less

$1,500

(b) Over $500,000 to $10,000,000

$3,000

$3,500

Note: In general. User fees under this section are determined based on
end of year net assets of a plan as reported on the most recently filed
Form 5500 series return.
Plans not required to file Form 5500 Series. If the plan sponsor is not
required to file a Form 5500 series return with regard to a plan eligible
for VCP, the amount of net assets for user fee purposes generally will be
the amount of net assets as of the last day of the most recently completed
plan year preceding the date of the VCP submission. However, if this
information has not been compiled by the time the plan sponsor is ready
to make a VCP submission to the Service, the plan sponsor may use the
amount of net assets associated with the most recently completed prior
plan year for which information on the amount of net assets is available.
This exception will not apply if the VCP submission is mailed to the
Service more than seven months after the close of the most recently
completed plan year preceding the date of the VCP submission.
(2) VCP fee for Group Submissions, initial fee for first 20 plans

$10,000

Note: The fee for a group submission is based on the number of plans
affected by the failure as described in the compliance statement. The
initial fee is due at the time of submission. An additional fee is due
equal to the product of the number of plans in excess of 20 multiplied by
$250. The maximum fee for a group submission is $50,000. If additional
plans are added following the group submission, the additional fee is
paid subject to the $50,000 maximum fee. With respect to pre-approved
plans, the fee is determined based on the number of basic plan documents
submitted and the number of employers who have adopted each basic
© 2025 Thomson Reuters. No claim to original U.S. Government Works.

Revenue Procedure, Rev. Proc. 2025-4 (2024)

plan document by using an adoption agreement associated with that basic
plan document. See Form 8951, User Fee for Application for Voluntary
Correction Program (VCP), and Rev. Proc. 2021-30, sections 10.11 and
11.06.
APPENDIX B1
SAMPLE NOTICE TO INTERESTED PARTIES (QUALIFIED PLANS)
The sample notice set forth below may be used to satisfy the requirements of section 20A of this revenue procedure.
NOTICE TO INTERESTED PARTIES
1. Notice To: ____________________ [describe class or classes of interested parties]
An application is to be made to the Internal Revenue Service for an advance determination [on the qualification of the following
employee pension benefit plan]:
2. ____________________
(name of plan)
3. ____________________
(plan number)
4. ____________________
(name and address of applicant)
5. ____________________
(applicant EIN)
6. ____________________
(name and address of plan administrator)
7. The application will be filed on ____________________ for an advance determination as to whether the plan meets
the qualification requirements of § 401(a) or § 403(a) of the Internal Revenue Code (Code), with respect to the plan's
____________________ [initial plan qualification, termination, or partial termination]. The application will be filed with:
· Internal Revenue Service
· Attention: EP Determination Letters
· P.O. Box 12192
· TE/GE Stop 31A Team 105

Revenue Procedure, Rev. Proc. 2025-4 (2024)

· Covington, KY 41012-0192

8. The employees eligible to participate under the plan are:
9. The Internal Revenue Service [has/has not] previously issued a determination letter with respect to the qualification of this
plan.
RIGHTS OF INTERESTED PARTIES
10. You have the right to submit to EP Determinations, either individually or jointly with other interested parties, your comments
as to whether this plan meets the qualification requirements of the Code. Label your comments ““Interested Party Statement”.
Include the EIN, plan name, and plan number in your correspondence. Also include your contact information (mailing address
and phone number) in case we need to contact you. Your comments to EP Determinations should be faxed to EP Customer
Service at 855-224-1311 or mailed to:
· Internal Revenue Service
· EP Determinations
· Attn: Customer Service Manager
· P.O. Box 2508
· Cincinnati, OH 45202

You may instead, individually or jointly with other interested parties, request the DOL to submit, on your behalf, comments
to EP Determinations regarding qualification of the plan. If the DOL declines to comment on all or some of the matters you
raise, you may, individually, or jointly if your request was made to the DOL, submit your comments on these matters directly
to EP Determinations at the Cincinnati address above.
REQUESTS FOR COMMENTS BY THE DOL
11. The DOL may not comment on behalf of interested parties unless requested to do so by the lesser of 10 employees or 10
percent of the employees who qualify as interested parties. The number of persons needed for the DOL to comment with respect
to this plan is ____________________. If you request the DOL to comment, your request must be in writing and must specify
the matters upon which comments are requested, and must also include:
(1) the information contained in items 2 through 5 of this Notice; and
(2) the number of persons needed for the DOL to comment.
A request to the DOL to comment should be addressed as follows:
· Deputy Assistant Secretary
· Employee Benefits Security Administration

Revenue Procedure, Rev. Proc. 2025-4 (2024)

· U.S. Department of Labor,
· 200 Constitution Avenue, N.W.
· Washington, D.C. 20210
· Attention: 3001 Comment Request

COMMENTS TO THE INTERNAL REVENUE SERVICE
12. Comments submitted by you to EP Determinations must be in writing and received by ____________________.
However, if there are matters that you request the DOL to comment upon on your behalf, and the DOL declines, you may submit
comments on these matters to EP Determinations to be received by it within 15 days from the time the DOL notifies you that it
will not comment on a particular matter, or by __________, whichever is later, but not after __________. A request to the DOL
to comment on your behalf must be received by it by __________ if you wish to preserve your right to comment on a matter
upon which the DOL declines to comment, or by __________ if you wish to waive that right.
ADDITIONAL INFORMATION
13. Detailed instructions regarding the requirements for notification of interested parties may be found in sections 19A and
20A of Rev. Proc. 2025-4, 2025-1 IRB 158. Additional information concerning this application (including, if applicable, the
following: an updated copy of the plan and related trust; the application for determination; any additional documents relating
to the application that have been submitted to the Service; and copies of section 19A of Rev. Proc. 2025-4) is available at
____________________ during the hours of ____________________ for inspection and copying. (There is a nominal charge
for copying and/or mailing.)
APPENDIX B2
SAMPLE NOTICE TO INTERESTED PERSONS (§ 403(b) PLANS)
The sample notice set forth below may be used to satisfy the requirements of section 20B of this revenue procedure.
NOTICE TO INTERESTED PERSONS
1. Notice To: ____________________ [describe class or classes of interested persons]
An application is to be made to the Internal Revenue Service for an advance determination that a § 403(b) plan meets the
requirements of § 403(b):
2. ____________________
(name of plan)
3. ____________________
(plan number)

Revenue Procedure, Rev. Proc. 2025-4 (2024)

4. ____________________
(name and address of applicant)
5. ____________________
(applicant EIN)
6. ____________________
(name and address of plan administrator)
7. The application will be filed on ____________________ for an advance determination as to whether the plan meets the
requirements of § 403(b) of the Internal Revenue Code (Code), with respect to the plan's ____________________ [initial
determination as to whether the plan meets the requirements of § 403(b) or the determination upon plan termination that the
plan meets the requirements of § 403(b)]. The application will be filed with:
· Internal Revenue Service
· Attention: EP Determination Letters
· P.O. Box 12192
· TE/GE Stop 31A Team 105
· Covington, KY 41012-0192

8. The employees eligible to participate under the plan are:
9. The Internal Revenue Service [has/has not] previously issued a determination letter whether this plan meets the requirements
of § 403(b).
RIGHTS OF INTERESTED PERSONS
10. You have the right to submit to EP Determinations, either individually or jointly with other interested persons, your comments
as to whether this plan meets the requirements of § 403(b). Label your comments “Interested Person Statement”. Include the
EIN, plan name, and plan number in your correspondence. Also include your contact information (mailing address and phone
number) in case we need to contact you. Your comments to EP Determinations should be submitted to EP Customer Service
via fax at 855-224-1311 or mailed to:
· Internal Revenue Service
· EP Determinations
· Attn: Customer Service Manager
· P.O. Box 2508

Revenue Procedure, Rev. Proc. 2025-4 (2024)

· Cincinnati, OH 45202

COMMENTS TO THE INTERNAL REVENUE SERVICE
11. Comments submitted by you to EP Determinations must be in writing and received by ____________________.
ADDITIONAL INFORMATION
12. Detailed instructions regarding the requirements for notification of interested persons may be found in sections 19B and
20B of Rev. Proc. 2025-4, 2025-1 IRB 158. Additional information concerning this application (including, if applicable, the
following: an updated copy of the plan and related custodial account or annuity; the application for determination; any additional
documents relating to the application that have been submitted to the Service; and copies of section 19B of Rev. Proc. 2025-4)
is available at ____________________ during the hours of ____________________ for inspection and copying. (There is a
nominal charge for copying and/or mailing.)
APPENDIX C
CHECKLIST FOR § 401(h) AND § 420 DETERMINATION LETTERS
As part of a § 401(h) or § 420 determination letter request described in section 18 of this revenue procedure the following
checklist must be completed and attached to the determination letter request. If the request relates to § 401(h) but not to § 420,
complete Part I only. If the request relates to § 420, complete Parts I and II. Answer each question by circling “Yes” or “No.”
If a question contains a place for a section number, insert the section number that gives the information called for by a yes
answer to a question.
PART I

CIRCLE

SECTION

1. Does the Plan contain a medical benefits account within the meaning
of § 401(h) of the Internal Revenue Code (Code)? If the medical benefits
account is a new provision, items “a” through “h” should be completed.

Yes No

a. Does the medical benefits account specify the medical benefits that
will be available and contain provisions for determining the amount that
will be paid?

Yes No

b. Does the medical benefits account specify who will benefit?

Yes No

c. Does the medical benefits account indicate that such benefits, when
added to any life insurance protection in the Plan, will be subordinate
to retirement benefits? (This requirement will not be satisfied unless
the amount of actual contributions to provide § 401(h) benefits (when
added to actual contributions for life insurance protection under the Plan)
does not exceed 25 percent of the total actual contributions to the Plan
(other than contributions to fund past service credits), determined on an
aggregate basis since the inception of the § 401(h) arrangement.)

Yes No

d. Does the medical benefits account maintain separate accounts with
respect to contributions to key employees (as defined in § 416(i)(1)) to
fund such benefits?

Yes No

100

Revenue Procedure, Rev. Proc. 2025-4 (2024)

e. Does the medical benefits account state that amounts contributed must
be reasonable and ascertainable?

Yes No

f. Does the medical benefits account provide for the impossibility of
diversion prior to satisfaction of liabilities (other than item “7” below)?

Yes No

g. Does the medical benefits account provide for reversion upon
satisfaction of all liabilities (other than item “7” below)?

Yes No

h. Does the medical benefits account provide that forfeitures must be
applied as soon as possible to reduce employer contributions to fund the
medical benefits?

Yes No

CIRCLE

SECTION

2. Does the Plan limit transfers to “Excess Assets” as defined in § 420(e)
(2)?

Yes No

3. Does the Plan provide that only one transfer may be made in a taxable
year?

Yes No

4. Does the Plan provide that the amount transferred shall not exceed
the amount reasonably estimated to be paid for qualified current retiree
liabilities?

Yes No

5. Does the Plan provide that no transfer will be made after December 31,
2032?

Yes No

6. Does the Plan provide that transferred assets and income attributable
to such assets shall be used only to pay qualified current retiree liabilities
for the taxable year of transfer?

Yes No

7. Does the Plan provide that any amounts transferred (plus income) that
are not used to pay qualified current retiree liabilities shall be transferred
back to the defined benefit portion of the Plan?

Yes No

8. Does the Plan provide that amounts paid out of a health benefits
account or an applicable life insurance account will be treated as paid
first out of transferred assets and income attributable to those assets?

Yes No

9. Does the Plan provide that participants' accrued benefits become
nonforfeitable on a termination basis (i) immediately prior to transfer,
or (ii) in the case of a participant who separated within 1 year before the
transfer, immediately before such separation?

Yes No

10. Does the Plan provide that transfers will be permitted only if each
group health plan or arrangement or group-term life insurance plan, as
applicable contains provisions satisfying § 420(c)(3), as amended?

Yes No

11. Does the Plan define “applicable employer cost”, “cost maintenance
period” and “benefit maintenance period”, as needed, consistently with §
420(c)(3), as amended?

Yes No

12. Does the Plan provide that transferred assets cannot be used for key
employees?

Yes No

PART II

101

Revenue Procedure, Rev. Proc. 2025-4 (2024)

APPENDIX D
SAMPLE FORMAT FOR A LETTER RULING REQUEST FROM EMPLOYEE PLANS RULINGS AND
AGREEMENTS
(Insert the date of request)
[for Employee Plans]
Internal Revenue Service
Attention: EP Letter Rulings
P.O. Box 12192
TE/GE Stop 31A Team 105
Covington, KY 41012-0192

Dear Sir or Madam:
(Insert the name of the taxpayer) (the “Taxpayer”) requests a ruling on the proper treatment of (insert the subject matter of the
letter ruling request) under § (insert the number) of the Internal Revenue Code.
[If the taxpayer is requesting expedited handling, the letter ruling request must contain a statement to that effect. This statement
must explain the need for expedited handling. See section 6.03(3) of this revenue procedure.]
A. STATEMENT OF FACTS
1. Taxpayer Information
[Provide the statements required by sections 6.02(1)(a), (b), and (c) of Rev. Proc. 2025-4, 2025-1 IRB 158. Hereafter, all
references are to Rev. Proc. 2025-4, unless otherwise noted.)]
For example, a taxpayer that maintains a qualified employee retirement plan and files an annual Form 5500 series of returns
may include the following statement to satisfy sections 6.02(1)(a), (b), and (c):
The Taxpayer is a construction company with principal offices located at 100 Whatever Drive, Wherever, Maryland 12345, and
its telephone number is (123) 456-7890. The Taxpayer's federal employer identification number is 00-1234567. The Taxpayer
uses the Form 5500 series of returns on a calendar year basis to report its qualified employee retirement plan and trust.
2. Detailed Description of the Transaction.
[The ruling request must contain a complete statement of the facts relating to the transaction that is the subject of the letter ruling
request. This statement must include a detailed description of the transaction, including material facts in any accompanying
documents, and the business reasons for the transaction. See sections 6.02(1)(b), 6.02(1)(c), and 6.02(2).]

102

Revenue Procedure, Rev. Proc. 2025-4 (2024)

B. RULING REQUESTED
[The ruling request should contain a concise statement of the ruling requested by the taxpayer.]
C. STATEMENT OF LAW
[The ruling request must contain a statement of the law in support of the taxpayer's views or conclusion, including any authorities
believed to be contrary to the position advanced in the ruling request. This statement must also identify any pending legislation
that may affect the proposed transaction. See sections 6.02(6), 6.02(7), and 6.02(8).]
D. ANALYSIS
[The ruling request must contain a discussion of the facts and an analysis of the law. See sections 6.02(3), 6.02(6), 6.02(7),
and 6.02(8).]
E. CONCLUSION
[The ruling request should contain a statement of the taxpayer's conclusion on the ruling requested.]
F. PROCEDURAL MATTERS
1. Rev. Proc. 2025-4 statements
a. [The statement required by section 6.02(4).]
b. [The statement required by section 6.02(5).]
c. [The statement required by section 6.02(6) regarding whether the law in connection with the letter ruling request is uncertain
and whether the issue is adequately addressed by relevant authorities.]
d. [The statement required by section 6.02(7) if the taxpayer determines that there are no contrary authorities.]
e. [If the taxpayer wants to have a conference on the issues involved in the letter ruling request, the ruling request should contain
a statement to that effect. See section 6.03(5).]
f. [If the taxpayer is requesting the letter ruling to be issued by fax, the ruling request should contain a statement to that effect.
See section 6.03(4).]
g. [If the taxpayer is requesting separate letter rulings on multiple issues, the letter ruling request should contain a statement
to that effect. See section 6.03(1).]

2. Administrative
a. A Power of Attorney is enclosed. [See sections 6.02(12) and 6.03(2).]
b. The deletions statement and checklist required by Rev. Proc. 2025-4 are enclosed. [See sections 6.02(9), (16), and (18).]
c. The required user fee is enclosed. [See section 6.02(15).]

103

Revenue Procedure, Rev. Proc. 2025-4 (2024)

Very truly yours,
(Insert the name of the taxpayer or the taxpayer's authorized representative)
By:
_____
Signature
_____
Date
Typed or printed name of person signing request
DECLARATION: [See section 6.02(14).]
Under penalties of perjury, I declare that I have examined this request, including accompanying documents, and, to the best
of my knowledge and belief, the request contains all the relevant facts relating to the request and such facts are true, correct,
and complete.
(Insert the name of the taxpayer)
By:
_____
Signature
_____
Title
Date
_____
Typed or printed name of person signing declaration
APPENDIX E
CHECKLIST FOR LETTER RULINGS FROM EMPLOYEE PLANS
RULINGS AND AGREEMENTS IS YOUR RULING REQUEST COMPLETE?
INSTRUCTIONS
The Service will be able to respond more quickly to your letter ruling request if it is carefully prepared and complete. To ensure
that your request is in order, use this checklist. Complete the four items of information requested before the checklist. Answer

104

Revenue Procedure, Rev. Proc. 2025-4 (2024)

each question by circling “Yes,” “No,” or “N/A.” If a question contains a place for a page number, insert the page number (or
numbers) of the request that gives the information called for by a yes answer to a question. Sign and date the checklist (as
taxpayer or authorized representative) and place it on top of your request.
If you are an authorized representative submitting a request for a taxpayer, you must include a completed checklist with the
request or the request will either be returned to you or substantive consideration of it will be deferred until a completed checklist
is submitted. If you are a taxpayer preparing your own request without professional assistance, an incomplete checklist
will not be cause for returning your request or deferring substantive consideration of the request. However, you should
still complete as much of the checklist as possible and submit it with your request.
TAXPAYER'S NAME ____________________
TAXPAYER'S I.D. No. ____________________
ATTORNEY/P.O.A. ____________________
PRIMARY CODE SECTION ____________________
CIRCLE ONE

ITEM

Yes No N/A

1. Does your request involve an issue under the jurisdiction of
Employee Plans Rulings and Agreements? See section 24.01
of Rev. Proc. 2025-4, for the list of issues on which Employee
Plans Rulings and Agreements issues letter rulings. See section
5 of Rev. Proc. 2025-4, for issues under the jurisdiction of other
offices. (Here-after, all references are to Rev. Proc. 2025-4,
unless otherwise noted.)

Yes No N/A Page __

2. If the request deals with a completed transaction, have
you filed the return for the year in which the transaction was
completed? See section 24.01.

Yes No

3. Are you requesting a letter ruling on a hypothetical situation
or question? See section 25.03.

Yes No

4. Are you requesting a letter ruling on alternative plans of a
proposed transaction? See section 25.03.

Yes No

5. Are you requesting the letter ruling for only part of an
integrated transaction? See section 25.04.

Yes No

6. Have you submitted another letter ruling request for the
transaction covered by this request?

Yes No

7. Are you requesting the letter ruling for a business, trade,
industrial association, or similar group concerning the
application of tax law to its members? See section 24.06.

Yes No Page __

8. Have you included a complete statement of all the facts
relevant to the transaction? See section 6.02(1).

Yes No N/A

9. Have you submitted with the request true copies of all wills,
deeds, plan documents, and other documents relevant to the

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transaction, and labeled and attached them in alphabetical
sequence? See section 6.02(2).
Yes No Page __

10. Have you included, rather than merely incorporated by
reference, all material facts from the documents in the request?
Are they accompanied by an analysis of their bearing on the
issues that specifies the document provisions that apply? See
section 6.02(3).

Yes No Page __

11. Have you included the required statement regarding
whether the same issue in the letter ruling request is in an
earlier return of the taxpayer or in a return for any year of a
related taxpayer? See section 6.02(4).

Yes No Page __

12. Have you included the required statement regarding
whether the Service previously ruled on the same or similar
issue for the taxpayer, a related taxpayer, or a predecessor? See
section 6.02(5).

Yes No Page __

13. Have you included the required statement regarding
whether the taxpayer, a related taxpayer, a predecessor, or any
representatives previously submitted the same or similar issue
but withdrew it before the letter ruling was issued? See section
6.02(5).

Yes No Page __

14. Have you included the required statement regarding
whether the law in connection with the request is uncertain
and whether the issue is adequately addressed by relevant
authorities? See section 6.02(6).

Yes No Page __

15. Have you included the required statement of relevant
authorities in support of your views? See section 6.02(6).

Yes No N/A Page __

16. Does your request discuss the implications of any
legislation, tax treaties, court decisions, regulations, notices,
revenue rulings, or revenue procedures you determined to
be contrary to the position advanced? See section 6.02(7),
which states that taxpayers must inform the Service of such
authorities.

Yes No N/A Page __

17. If you determined that there are no contrary authorities,
have you included a statement to this effect in your request?
See section 6.02(7).

Yes No N/A Page __

18. Have you included in your request a statement identifying
any pending legislation that may affect the proposed
transaction? See section 6.02(8).

Yes No

19. Is the request accompanied by the deletions statement
required by section 6110? See section 6.02(9).

Yes No N/A Page __

20. Have you (or your authorized representative) signed and
dated the request? See section 6.02(10).

Yes No N/A

21. If the request is signed by your representative, or if your
representative will appear before the Service in connection with
the request, is the request accompanied by a properly prepared

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Revenue Procedure, Rev. Proc. 2025-4 (2024)

and signed power of attorney (Form 2848) with the signatory's
name typed or printed? See section 6.02(12).
Yes No N/A Page __

22. Have you included, signed, and dated, the penalties of
perjury statement in the form required by section 6.02(14)?

Yes No N/A

23. Have you included the correct user fee with the request and
made your check or money order payable to the United States
Treasury? See section 6.02(15) and section 30 and Appendix A,
for the correct amount and additional information on user fees.

Yes No N/A

24. Are you submitting your request in duplicate if necessary?
See section 6.02(16).

Yes No N/A Page __

25. If you are requesting separate letter rulings on different
issues involving one factual situation, have you included a
statement to that effect in each request? See section 6.03(1).

Yes No N/A Page __

26. If you have more than one representative, have you
designated whether the representatives listed on the power of
attorney (Form 2848) are to receive a copy of the letter ruling?
See section 6.03(2).

Yes No N/A

27. If you want your letter ruling request to be processed ahead
of the regular order or by a specific date, have you requested
expedited handling in the form required by section 6.03(3) and
stated a compelling need for such action in the request?

Yes No N/A Page __

28. If you want to have a conference on the issues involved in
the request, have you included a request for a conference in the
ruling request? See section 6.03(5).

Yes No N/A

29. If your request is covered by any of the revenue
procedures listed in section 26, have you complied with all the
requirements of the applicable revenue procedures?

Yes No N/A

30. Have you addressed your request to the appropriate office
provided in section 31? Improperly addressed requests may
be delayed (sometimes for over a week) in reaching the
appropriate office for initial processing.

__________
Signature
__________
Title or authority
__________
Date
__________

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Revenue Procedure, Rev. Proc. 2025-4 (2024)

Typed or printed name of person signing checklist
APPENDIX F
ADDITIONAL CHECKLIST FOR NONBANK TRUSTEE APPLICATIONS
To assist Employee Plans Rulings and Agreements in considering an application for nonbank trustee approval, please use this
checklist, in addition to the checklist in Appendix E, and submit it with your request.
Please respond with Yes, No, or N/A.
1. Did you specify the types of accounts the applicant is requesting approval to handle (e.g., IRAs, Roth IRAs, 403(b)(7)
custodial accounts)?
2. Did you specify whether the applicant is requesting approval to handle accounts passively and/or non-passively?
3. Did you identify the percentage ownership of individuals of the applicant, considering the rules for constructive ownership
provided in IRC 1563(e) and (f)(2)? Did you describe in detail the intermediate and ultimate ownership of the applicant or
provide an organizational chart illustrating such ownership?
4. If the applicant satisfies a safe harbor in Treas. Reg. § 1.408-2(e)(2)(i), did you explain how it was satisfied? If the applicant
does not satisfy any of the safe harbors, did you discuss factors relating to satisfying the continuity requirement such as
concentration of ownership, number of employees, number of physical locations, non-owner management, and overall financial
condition?
5. Did you provide a copy of the applicant's audited financial statements to demonstrate its net worth, as determined at the end
of the most recent taxable year?
6. Does your submission include draft Rules of Fiduciary Conduct?
7. Do the draft Rules of Fiduciary Conduct contain each item (if applicable) in Treas. Reg. § 1.408-2(e)(5)?
8. Did you provide a complete copy of the applicant's current bond with riders?
9. Did you discuss each requirement in Treas. Reg. § 1.408-2(e)(2) through § 1.408-2(e)(5)?
10. Did you provide clear and convincing documentation to substantiate compliance with each requirement (if applicable)?
11. Did you provide representations that, if approved, the applicant:
a. Will notify the Commissioner in writing of any change that affects the continuing accuracy of any representation made in
this application, whether the change occurs before or after the applicant receives a notice of approval;
b. Will act as a custodian or trustee only if the written custodial agreement or trust instrument provides a provision to the effect
that the grantor is to substitute another custodian or trustee upon notification by the Commissioner that such substitution is
required because the applicant has failed to comply with the requirements of Treas. Reg. § 1.408-2(e) or is not keeping such
records, or making such returns, or rendering such statements as are required by forms or regulations; and

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Revenue Procedure, Rev. Proc. 2025-4 (2024)

c. Will not accept a fiduciary account until after the plan administrator or the person for whose benefit the account is to be
established is furnished with a copy of the written notice of approval issued to the applicant?
12. Did you provide a representation that the applicant pays its debts as they come due, unless subject to reasonable dispute?

Footnotes
1

Cycle 4 for defined contribution qualified pre-approved plans began on February 1, 2023.

Cycle 4 for defined benefit qualified pre-approved plans begins April 1, 2025.

Cycle 3 for defined benefit qualified pre-approved plans ends March 31, 2025.

For purposes of this revenue procedure, references to Rev. Proc. 2016-37 are to Rev. Proc. 2016-37, as modified by Rev.
Proc. 2017-41, 2017-29 IRB 92, Rev. Proc. 2020-40, 2020-38 IRB 575, and Rev. Proc. 2021-38, 2021-38 IRB 425, but
not as modified by Rev. Proc. 2022-40 or Rev. Proc. 2023-37.

The application of this section is limited to applications filed on Form 5307, Application for Determination for Adopters
of Modified Nonstandardized Pre-Approved Plans, and Form 5300, Application for Determination for Employee Benefit
Plan. For procedures for filing a request for a determination on plan termination, see sections 6 and 15 of this revenue
procedure.

For more information pertaining to the scope of reliance on a determination letter, see section 23 of this revenue
procedure.
Rev. Proc. 2025-4 (IRS RPR), 2025-1 I.R.B. 158, 2024 WL 5238228

End of Document

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